3 Latest Transactions That Cannot Be Consolidated into E-Invoice (Effective 1 January 2026)

Starting 1 January 2026, the Inland Revenue Board of Malaysia (LHDN) will enforce new rules under the Specific e-Invoice Guidelines (Table 3.6). Businesses across Malaysia must take note: not all transactions can be consolidated into a single e-Invoice.

The MyInvois system is designed to streamline tax compliance and invoicing across industries. However, due to the nature of certain industries and transaction values, LHDN has specified that these transactions must be issued as separate e-Invoices.

Here are the 3 categories affected:

Industry / Scope

Transactions Not Allowed to Be Consolidated into e-Invoice

All Industries

Transactions exceeding RM10,000 in a single transaction

Electricity Industry

Distribution, supply, or sale of electricity by service providers

Telecommunication Industry

Postpaid plans and internet subscriptions, including packages bundled with electronic devices

If your company is involved in any of the above, consolidating invoices will no longer be permitted. Failing to comply may lead to administrative complications, additional costs, and even compliance risks with LHDN.

Early preparation means:

  • Avoiding penalties or audit issues

  • Smoother transition when MyInvois becomes fully mandatory

  • Building trust with stakeholders through accurate invoicing

Action ✅

Now is the time for Malaysian businesses, SMEs, and startups to:

  1. Review your billing and invoicing processes

  2. Identify whether your business involves electricity distribution, telecom services, or high-value transactions

  3. Prepare your systems to ensure MyInvois compliance before 1 January 2026

📌 For official reference, visit LHDN’s e-Invoice Portal : https://www.hasil.gov.my/e-invois

The e-Invoice system is Malaysia’s step towards greater transparency, efficiency, and digitalisation of business practices. By understanding which transactions cannot be consolidated, your business can stay ahead and remain compliant.

👉 Need help transitioning to MyInvois e-Invoice compliance? Contact iComSec today for guidance and customised solutions to keep your business future-ready.