What consolidated invoices are (B2C rule)
Last reviewed: 2026-06-26 · Last updated: 2026-08-07
Scope: What consolidated invoices are and how B2C consolidation works in JomeInvoice.
Update: Named the exact notification setting for month-end consolidation alerts, and linked the new guide on teams.
If you run a B2C business - retail shop, restaurant, café, fuel station, parking lot - you do not need to issue an e-invoice for every single transaction. LHDN allows you to consolidate all your B2C receipts for the month into a single e-invoice, submitted once per month.
This article explains why, who it applies to, the one exception, and how it works in JomeInvoice.
The rule, in one sentence
For walk-in customers who do not request a proper e-invoice, you may consolidate all sales receipts for the month into a single monthly e-invoice - submitted to LHDN within 7 calendar days after the month ends.
Who this applies to
- Retail stores (clothing, supermarkets, electronics)
- F&B (restaurants, cafés, hawker stalls with POS)
- Fuel stations
- Parking operators
- Any business where most customers don't ask for an invoice
If you primarily sell B2B (other businesses are your customers), this doesn't apply to you - issue regular sales invoices.
The one exception
If a customer asks for a proper e-invoice during the month of their purchase, you must issue one specifically for that transaction. Their request goes through JomeInvoice's Request module - they scan a QR code or follow a link, fill in their TIN, and you approve. Once the month ends, new requests are blocked automatically, although your workspace can be set to keep accepting them for a few extra days (at most 6, since the consolidated invoice is submitted within 7 days).
When you approve a request, JomeInvoice automatically converts that receipt into an individual (non-consolidated) e-invoice and excludes it from the monthly consolidation - preventing double-counting.
How the consolidation flow works in JomeInvoice
JomeInvoice handles consolidation in three stages: Tagging → Conversion → Submission.
This demo walks through all three stages in the product.
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Tagging - review receipts
Throughout the month, your POS or accounting system sends individual receipts into JomeInvoice (via SFTP, API, or direct upload). They collect in your invoice module as Inbound Drafts. When you start a consolidation with Bulk Actions → Consolidate Invoice, the receipts you select are tagged for review.
Each receipt shows the amount and date. JomeInvoice displays a running total of the receipts in the tagging stage so you can see the consolidation's size before you proceed.
You can exclude any receipt from the batch before converting. Receipts that already became individual e-invoices through an approved customer request are excluded automatically - you do not need to remove them yourself.
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Conversion - generate the consolidated draft
When you're ready (typically at month-end), click Convert. JomeInvoice creates a draft consolidated invoice per branch - so if you operate 5 outlets, you'll get 5 separate consolidations, one for each branch.
Review the totals on each draft. You can still make edits before submission.
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Submission - submit to LHDN
Submit each draft. JomeInvoice sends them to LHDN; status moves from Draft → Pending → Valid (or Invalid with reason).
Once Valid, the consolidated invoices are your tax records for that month's B2C sales.
JomeInvoice doesn't lock you into the current month. If you missed a previous month, set the date period to that month when you start the consolidation from Bulk Actions.
Common questions
What if I issued some real e-invoices and some receipts in the same month?
That's normal. The real e-invoices are independent and already submitted. The receipts (the ones where customers didn't request anything) all go into the monthly consolidation. The two never overlap.
What about returns or refunds during the month?
Returns/refunds on consolidated B2C transactions are netted into the monthly total before submission. For real e-invoices that need adjustment, issue a Refund Note (RN) against the specific invoice.
Does JomeInvoice remind me to consolidate?
You can configure team notifications under Settings → Workspace Settings → Team, in the Notification section, to alert specific people at month-end - the Consolidation Submitted category is the one to set. This is especially useful for chain operators, since one consolidated draft is produced per branch. See Teams: branch access, sources, and notifications.