LHDN's Rule on Consolidated Invoices
Based on LHDN's e-Invoice Specific Guideline (Version 4.3), Section 3.6.2, the consolidated e-Invoices are designed to combine multiple transactions, not single ones. The official document clearly states, "aggregate transactions" (plural), and all examples show businesses combining many transactions.
Why This Rule Exists
LHDN created this function to help businesses with many small transactions (like restaurants or retail shops) reduce paperwork by grouping them monthly, rather than issuing individual e-Invoices.
Our System Follows LHDN Rules
Our UBS system's requirement for a minimum of 2 transactions reflects this regulatory design. For single transactions, LHDN's framework expects either:
Individual e-Invoice (if buyer requests it)
Regular receipt (if buyer doesn't request e-Invoice, then include in next month's consolidated invoice with other transactions)
Recommendation for Official Clarification
While our interpretation is based on the published guidelines, we recommend that your client contact LHDN directly for official clarification on whether consolidated e-Invoices can be used for single transactions. They can reach LHDN through:
Email: [email protected]
Phone: e-Invois HASiL Help Desk at 03-8682 8000 (24/7)
If LHDN provides different guidance that allows single-transaction consolidation, we will be happy to review and adjust our system accordingly to ensure full compliance.
Current Solution for Your Client
For the single July transaction:
Issue a regular receipt for the July transaction
Include it in August's consolidated e-Invoice (if there are additional transactions)
Or issue an individual e-Invoice if the buyer requires it
Note: We remain committed to complying with LHDN's regulations to ensure everyone's compliance and avoid penalties.