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Attention Hardware Stores: These Items Cannot Be Issued Under a Consolidated e-Invoice!

Posted LnCoadmin

Recently, many hardware store owners have asked us:
“Can I issue a single consolidated e-Invoice for all the cement and bricks I sell in a day?”

The answer is — No! ❌This means if you sell construction materials, you must issue a separate e-Invoice for each transaction.

FAQs

1. Items eligible for consolidated e-Invoicing

Small retail items such as screws, nails, sandpaper, glue, PVC pipes, etc.

2. Items NOT eligible for consolidated e-Invoicing

Cement, bricks, steel bars, concrete

**Must issue individually**

3. How do you determine if a product is classified as a "construction material"?

Refer to the Fourth Schedule published by CIDB (Construction Industry Development Board):
(https://www.cidb.gov.my/wp-content/uploads/2022/12/Pindaan_Jadual_Keempat-2021_FINAL.pdf）

It includes commonly used materials such as:

  • Cement, bricks, concrete
  • Steel, aluminum, glass
  • Sanitary ware, piping systems

**Last Updated on 25.06.2025