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.
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