KTP & Company PLT

One hardware shop owner told me, “Boss, I sell cement, bricks, steel every day. You help me set up e-Invoice, I just press one button, all done lah?”

I smiled, but I wanted to say, “Bro, your real headache is not the system. It’s your cashier splitting invoices while customers queue up.”

Latest LHDN e-Invoice Guideline version 4.2 is very clear :

If you sell construction materials like cement, bricks, steel, concrete, tiles, pipes. You cannot use Consolidated e-Invoice.

You must issue individual e-Invoice for every sale, no matter how small.

Only retail items like screws, nails, sandpaper, small PVC pipes can consolidate into one daily e-Invoice.

Many hardware shops still confuse this.

But LHDN focuses on product type, not amount or frequency.

My advice to all hardware shop owners:
Audit your product list
Refer to CIDB Fourth Schedule
Train your staff
Review your POS system

The real risk is operational … happening daily at your cashier counter.

Happy e-Invoice Phase 3 Rollout.

Read the full content in our blog
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I’m Koh Teck Peng

Welcome to my blog, I’m the founder and principal of KTP & Company PLT. My journey in the accounting profession has been driven by a passion for numbers and a dedication to helping businesses succeed. With over 25 years of experience, I’ve had the privilege of working with a wide range of clients, from small startups to large corporations, providing them with the financial insight and strategic guidance they need to thrive.

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