During the relaxation period (until December 31, 2027), smaller mandated businesses may issue one consolidated e-invoice per month instead of per-transaction invoices. But since January 1, 2026, transactions above RM10,000 require an individual e-invoice — consolidation is not allowed for them.
What to do
1
Set up a monthly routine: submit your consolidated e-invoice within 7 days of month-end
2
Flag every sale above RM10,000 for an individual e-invoice at transaction time
3
Use the relaxation window to move toward per-transaction invoicing — it becomes standard in 2028
Risk if ignored: Consolidating transactions that require individual e-invoices is non-compliance (RM200–RM20,000 per offence).
Sources: ClearTax — Malaysia phases and relaxation · EInvoicingMalaysia — MyInvois compliance phases
✓ Verified against sources on 2026-08-09 · updated when the regulation changes