Introduction
E-invoicing is becoming a standard requirement for businesses in Malaysia under LHDN guidelines. Generally, there are two main methods to submit e-invoices:
Individual E-Invoice – each invoice is submitted one by one for validation.
Consolidated E-Invoice – multiple invoices are grouped and submitted together in one batch.
Which method you use depends on your business type, industry, and customer requirements. Some businesses are allowed to use consolidated e-invoices, while others must submit invoices individually.
Regardless of the method, the first step is to understand which submission method applies to your business or transaction — individual or consolidated.
Once you know the appropriate method, you can then choose the correct MyInvois Control in Bukku (Normal, Validate, or External) for your sales or purchase invoice. Choosing the correct control ensures proper submission to the LHDN MyInvois Portal and helps avoid validation or compliance issues.
Two Methods of Submitting E-Invoices
Under the LHDN e-Invoice framework, there are two methods of submitting e-invoices:
Individual E-Invoice (Submit One by One)
An individual e-invoice is issued per transaction, meaning each invoice is submitted separately to LHDN MyInvois. This method is typically used when the buyer has requested an e-invoice or when immediate validation is required.
Each invoice is submitted individually to LHDN MyInvois
Invoice is validated immediately
Contact must be MyInvois-ready (green checkmark icon)
Classification codes must be completed
Suitable for any transactions where individual validation is required
📌 For detailed guidance on submitting individual e-invoices in Bukku, see: Submitting E-Invoices to LHDN MyInvois Portal Using Bukku
Consolidated E-Invoice
A consolidated e-invoice allows a supplier to group multiple invoices together and submit them as a single e-invoice.
Multiple invoices are grouped together
Submitted as one consolidated e-invoice
Typical use cases include:
Walk-in customers
Cash sales
Customers who do not request e-invoice
Transactions can belong to any contact type (MyInvois-ready shown with a green checkmark icon, or non-MyInvois-ready shown with an orange exclamation mark).
Classification codes should still be filled for all items, including cash sales, to ensure proper validation when the customer requests an e-invoice.
Important:
The supplier is allowed to issue consolidated e-invoices for transactions where no e-invoice request has been made by the buyer, regardless of whether it is B2B, B2C, or B2G.
Exceptions: Certain transactions or activities are not allowed under the LHDN e-Invoice Specific Guideline.
Refer to the latest LHDN e-Invoice Guideline for confirmation on whether consolidated submission applies to your business or transaction.
📌 For detailed guidance on submitting consolidated e-invoices in Bukku, see: Consolidated E-Invoices in Bukku: Submission to LHDN MyInvois and Cancellation
MyInvois Control in Bukku
When creating a transaction in Bukku such as Sales Invoice / Sales Credit Note / Purchase Bill / Purchase Credit Note, you will see MyInvois Control with three options:
Normal
What it does: Not submitted immediately to LHDN MyInvois Portal; saved in Bukku.
When to use: Transactions included in a consolidated submission later.
Requirements / Notes:
Contact can be any type (green or orange mark).
Always fill classification codes so invoices can be validated if requested by customers
Common use cases:
Consolidated invoices
Cash sales
Customers who did not request an e-invoice
Validate
What it does: Submitted immediately to LHDN for individual validation.
When to use: Only when immediate validation is required or buyer requested e-invoice.
Requirements / Notes:
Customer contact must be green mark (MyInvois-ready).
Item classification codes must be filled.
Invoice is validated directly with LHDN.
External
What it does: Bukku will not submit the transaction to LHDN.
When to use:
Transaction already validated outside Bukku.
Supplier already issued & validated e-invoice for you.
You are just recording the transaction in Bukku.
Requirements / Notes:
Any contact type (green or orange mark) can be used.
Classification codes are optional.
Self-Billed E-Invoice
Some transactions may require a self-billed e-invoice, where the buyer issues the invoice on behalf of the supplier according to LHDN rules. This can sometimes cause confusion when selecting MyInvois Control in Bukku, so here’s a quick guide to clarify how to handle them.
Guidance on Choosing MyInvois Options for Self-Billed E-Invoice:
Validate (Self-Billed E-Invoice)
Select ‘Validate’ only if the transaction meets the criteria for a self-billed e-invoice as outlined in the LHDN Guideline.Normal (Consolidated E-Invoice)
If your business allows consolidated e-invoices, select ‘Normal’. Transactions marked as Normal will be included in a consolidated submission later.External
If the transaction does not qualify for self-billed or consolidated e-invoices, save it as ‘External’.
If the supplier has already issued and validated the e-invoice for you, also save it as ‘External’.
Reminder: Although the MyInvois Control options remain the same, self-billed e-invoices have specific conditions that must be checked before selecting the appropriate option. Refer to the LHDN Guideline for the full list of transactions that require self-billed e-invoices.
Understanding on Entity Types and TIN/Registration Number Requirements
Entity Types
There is field called 'Entity Type' under section of Basic Information in your contact details, select the correct entity type accordingly.
Entity Type | Example |
Company | Malaysian Company |
Individual | Malaysian Individual |
General Public | Walk-in or cash sales without customer details, for consolidated e-invoice purpose. |
Foreign Company | Company registered outside Malaysia |
Foreign Individual | Individual residing outside Malaysia |
Exempted Person | Exempted persons from issuing e-invoice |
TIN/Registration Number Requirements
The TIN and registration numbers are not mandatory for certain types of contacts.
Based on the selected entity type, the system will auto-fill these numbers automatically during MyInvois submission (Malaysia only).
Entity Type | TIN & Registration No. Requirement |
Company | Both TIN and Registration Type & No. are required. |
Individual | Provide either TIN, NRIC Number, or both. |
General Public / Exempted Person / Foreign Company | Select ‘None’ under Registration No. Type. The Registration No. and TIN fields will auto show a green checkmark.
For Exempted Person / Foreign Company, you may still choose another registration type and enter a registration number if available, but it’s optional. |
Foreign Individual | Use Passport as Registration No. Type (for those without MyPR/MyKAS) and provide passport number. |
Green Checkmark Icon VS Orange Exclamation Mark on Contacts
The icon next to a contact indicates whether the contact is MyInvois-ready:
Green Checkmark (✓) – Contact is ready for e-invoice submission.
Orange Exclamation Mark (!) – Contact is not MyInvois-ready or missing details.
How Contact Status Affects Submission
1. Individual E-Invoice (Validate)
All entity types (Company, Individual, General Public, Foreign Company, Foreign Individual):
The contact must show a green checkmark.
All required details must be completed before submission.
Immediate validation with LHDN requires complete and accurate information.
2. Consolidated E-Invoice (Normal)
Contacts can be green or orange mark.
Requirements depend on entity type:
General Public / Exempted Person / Foreign Company
Only the Basic Information section needs to be green checkmark:
Legal Name
Registration No. Type
Registration No.
TIN (will be auto-generated by the system during MyInvois submission)
Other optional fields may be left empty
Company / Individual / Foreign Individual
All fields may remain orange
This is acceptable for consolidated submission
If the customer later requests an e-invoice, they can provide the required details via the Request E-Invoice process
Tip: Always fill item classification codes, even when contacts are orange mark, so invoices can be validated if requested later.
E-invoicing for Cash Sales / Walk-In Customers
Cash sales or walk-in transactions usually happen without collecting customer details at the point of sale.
For walk-in or ad-hoc customers, create the transaction as an invoice with MyInvois Control set to ‘Normal’ using the Cash Sales contact.
These invoices are not validated immediately. They can be processed in one of two ways:
Submitted later as a Consolidated E-Invoice, or
Validated individually when the customer requests an e-invoice
Setup for Cash Sales contact:
Contact Name: Cash Sales
Entity Type: General Public
Registration No. Type: None
Registration No.: Not required
TIN: Not required (will be auto-generated by the system during MyInvois submission)
Result:
Only the Basic Information section needs to be green checkmark.
Contact Number and Billing Address are not required.
What You’ll See After Issuing the Invoice:
Invoice status remains Ready with Normal control.
A note “Not validated by LHDN” will be displayed on the PDF invoice after it is created.
The contact may show an orange exclamation mark, as no customer details are available.
This is expected behaviour for walk-in or cash sales transactions.
Consolidated vs Customer-Requested Validation
There are two ways these invoices are processed, depending on whether the customer requests validation:
Way 1: Submitting as a Consolidated E-Invoice
If no customer requests a validated e-invoice, these Normal invoices can be included in a consolidated e-invoice submission in the following month.
Refer to the guide: Consolidated E-Invoices in Bukku: Submission to LHDN MyInvois and Cancellation
Way 2: When a Walk-In Customer Requests an E-Invoice
If a walk-in customer later needs a validated e-invoice (for claims, company records, etc.):
Full customer details are required — this is why these fields were not needed upfront.
The customer clicks the Request E-Invoice button on the invoice and provides the required information.
Once submitted, the invoice is validated accordingly
Refer to the guide: E-Invoice Request for General Public / Cash Sales
