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Must Hardware Stores Issue e-Invoice for Transactions Below RM500?

Posted LnCoadmin

Recently, Prime Minister Anwar’s statement left many hardware store owners and customers wondering:
“For small transactions below RM500, do we still need to issue an e-Invoice?”

The answer depends on what products you’re selling and the transaction amount. Let’s break it down:

1. If the products are NOT listed in the CIDB Schedule (construction materials list)

  • Below RM500 → You may issue a Consolidated e-Invoice
  • RM500 – RM10,000 → Also allowed to issue a Consolidated e-Invoice
  • Above RM10,000 → You must issue a single e-Invoice

In short, if you’re selling general hardware items (like screws, paint, tools), transactions under RM10,000 can still be grouped into a consolidated e-Invoice.

2. If the products are listed in the CIDB Schedule (e.g. cement, steel, aluminium products and other major construction materials)

  • Any amount → You must issue a single e-Invoice
  • No exemption and no consolidated option

These items are strictly monitored by the government, so every transaction requires an e-Invoice.

Important Reminders:

Exempted from e-Invoice ≠ No Receipt
→ Even if a customer buys a RM50 hammer, you still need to issue a receipt.

Different items, different rules
→ Selling construction materials vs. selling general hardware requires different compliance steps.

Avoid compliance pitfalls
→ If you’re unsure, confirm first or check with a professional advisor.

**Last updated on 18.09.2025