Consolidated and self-billed

A consolidated e-invoice is one e-invoice to the "General Public" that covers sales to buyers who did not provide a TIN, instead of one e-invoice per sale. A self-billed e-invoice is one the buyer issues instead of the seller, in cases LHDN sets out. LHDN decides when each may be used; check its e-invoice guidelines for your business.

#Consolidated e-invoice

Invoa builds the consolidated e-invoice for the previous calendar month from your own invoices. It is available on the Pro plan (including the 14-day Pro trial), and owners and admins can create it.

#Which invoices are included

Invoices that:

• were issued last month and are not void,
• are to a customer whose contact has no TIN, and
• were not submitted to LHDN on their own.

Keep the TIN empty on contacts for walk-in customers, so their invoices are picked up. See Find a customer's TIN.

#Create it

1. Open e-Invoice.
2. In the Consolidated e-Invoice card, check the period and the number of invoices without a buyer TIN.
3. Click Generate monthly consolidated e-Invoice.

Invoa creates a draft Consolidated Invoice and opens it:

• It is addressed to a contact called General Public, which Invoa creates the first time.
• It has one line per invoice, for example "Consolidated e-Invoice period 2026-09-01 to 2026-09-30; Invoice INV-26-0042".
• Its notes say how many invoices it covers.

#Issue and submit it

1. Check the draft, then issue it like any invoice.
2. On the issued Consolidated Invoice, click Submit to LHDN.

From then on it behaves like any other e-invoice: statuses, the 72-hour cancellation window and credit notes all work as described in Submit and cancel e-invoices. Consolidated invoices are listed under Invoices.

#Good to know

• You can generate one consolidated e-invoice per month. The card shows Last generated with the month, and the button is unavailable once that month is done.
• If nothing qualifies, the card says Nothing to consolidate for last month.
• Only last month can be generated. Generate it early in the month for the month before.
• On Free and Core, the card shows Available on the Pro plan. See Plans, trial and billing.

#Self-billed e-invoices

In a self-billed e-invoice you are the buyer: you issue the e-invoice on your supplier's behalf because the supplier cannot. LHDN allows this only in the situations listed in its e-Invoice Specific Guideline — the common ones are:

• Commission and incentives paid to agents, dealers or distributors, whether they are individuals or companies.
• Purchases from foreign suppliers, including imported services such as overseas software subscriptions.

Self-billed invoices are part of the Pro plan (and the Pro trial).

#Set up the supplier

Open the supplier's contact (choose Supplier or Both as the kind) and fill in:

#Issue, submit and send

1. Open Invoices → Self-billed and click New self-billed invoice.
2. Choose the Supplier, add what you are paying for — for example "Referral commission — September" — and save.
3. Click Issue Self-Billed Invoice. It gets its own number, for example SB-26-0001.
4. Click Submit to LHDN. Invoa submits it with the supplier and your company the right way round: the supplier as supplier, your company as buyer and issuer.
5. Once LHDN validates it, send it to the supplier with Send — LHDN expects you to share the validated e-invoice with them.
6. When you pay the supplier, click Mark as paid. No receipt is issued: the money goes out, not in.

Self-billed invoices are purchases, so they do not appear in your sales reports, receivables or the dashboard, and the supplier's page has no Pay online button.

#Related

• e-Invoicing in Malaysia
• Submit and cancel e-invoices
• Find a customer's TIN
• Plans, trial and billing