In business-to-consumer (B2C) transactions, such as those at restaurants and retail shops, a merchant generally does not need to issue an e-Invoice for each individual transaction if the customer does not request one.

Instead, the merchant may consolidate the month’s receipts into a single Consolidated e-Invoice and submit it to the Inland Revenue Board of Malaysia (IRBM). The “Purchaser” field should state “General Public”.

Exceptions apply to certain sectors, including automotive, aviation, luxury goods, construction, building materials, utilities and telecommunications, as well as to transactions exceeding RM10,000. The stated exceptions do not apply during the Relaxation Period.

马来西亚 e-Invoice指南：顾客未索取发票时如何合并B2C交易

在企业对消费者（B2C）交易中，例如餐厅和零售店，如果顾客没有要求开具 e-Invoice，商家通常无需为每笔交易分别开具。

商家可以将整个月的收据汇总成一张合并电子发票（Consolidated e-Invoice），提交给马来西亚内陆税收局（IRBM）。买方（Purchaser）栏应填写“General Public”。

汽车、航空、奢侈品、建筑、建材、公用事业及电信等特定行业，以及单笔交易金额超过RM10,000的情况，适用例外规定。上述例外在宽限期（Relaxation Period）内不适用。