LHDN's MyInvois system supports two distinct modes of e-Invoice submission: Consolidated and Individual. Understanding the difference — and choosing the right mode for your firm — affects your billing cycle, cash flow, and compliance workload.
Individual e-Invoice
An Individual e-Invoice is submitted to LHDN immediately after it is issued to a client. The invoice is validated by LHDN in near-real-time (usually within seconds), and the validated copy with LHDN's stamp and QR code is returned to you for delivery to your client.
When to Use Individual e-Invoice
- When your client needs a tax-validated invoice immediately (e.g. for same-day payment processing)
- For urgent matters or one-off transactions outside your normal billing cycle
- When a corporate client specifically requires an individually validated e-Invoice for their accounts
Limitations
- Each invoice is submitted separately — higher processing overhead for firms that issue many invoices monthly
- Errors must be corrected within 72 hours of submission or a credit note is required
Consolidated e-Invoice
A Consolidated e-Invoice batches multiple transactions for a period and submits them to LHDN in a single batch. LHDN allows this batch submission to occur on a pre-set date between the 1st and 7th of the following month.
When to Use Consolidated e-Invoice
- For firms with regular monthly billing cycles (the most common model in Malaysian legal practice)
- When you prepare monthly statements for clients covering all matters and disbursements
- To reduce the administrative overhead of individual submissions
How It Works in Practice
You bill your clients throughout the month exactly as you do today. At month-end, LexBill compiles all invoices for the period into a consolidated batch and submits it to LHDN between the 1st and 7th of the following month. All invoices in the batch are validated simultaneously.
Many firms on a monthly billing cycle choose Consolidated e-Invoice — it matches the traditional monthly billing cycle and minimises the change to existing workflows.
Comparison Table
| Factor | Individual e-Invoice | Consolidated e-Invoice |
|---|---|---|
| Submission timing | Immediately on issuance | 1st–7th of following month |
| Best for | Urgent or one-off billings | Regular monthly billing cycle |
| Cancellation window | 72 hours from submission | 72 hours from batch submission |
| Client receives validated invoice | Same day | 1st–7th of following month |
| Administrative overhead | Higher (per-invoice) | Lower (batch) |
| Supported by LexBill | ✓ Yes | ✓ Yes |
Can You Use Both?
Yes. LexBill supports both modes simultaneously. You can use Consolidated e-Invoice for your regular monthly billing and Individual e-Invoice for urgent or one-off matters. The system manages the submission mode per invoice based on how you generate it.
What About the 72-Hour Cancellation Rule?
For both Individual and Consolidated e-Invoices, if an error is found after LHDN submission, you have 72 hours to cancel the invoice and resubmit a corrected version. After 72 hours, a credit note or refund note must be issued instead. LexBill guides you through the correct process for each situation.
LexBill Supports Both Modes
Use Consolidated for monthly billing, Individual for urgent matters. One system, one subscription, full LHDN compliance.
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