- Retail fuel is not on the no-consolidation list of LHDN (the Inland Revenue Board of Malaysia), so pump sales to customers who do not request an e-Invoice can go into a consolidated e-Invoice each month, due within 7 calendar days after month-end. (e-Invoice Specific Guideline v4.9, Section 3.6.2 and Table 3.6)
- LHDN’s industry FAQ titled “Petroleum Operations” (updated 18 January 2024) covers upstream production sharing contracts, not forecourts. Petrol stations follow the general retail rules in Section 3 of the Specific Guideline.
- If the oil company pays you commission as its dealer, the oil company issues a self-billed e-Invoice for that payment, and payments to dealers cannot be consolidated. (Specific Guideline v4.9, Section 9.4.1 and Table 3.6, row 6)
- As at 5 November 2026, LHDN has published no fleet-card rule in the e-Invoice Specific Guideline v4.9, the General Guideline v4.8, the General FAQs (4 September 2026) or the Petroleum Operations FAQ. The general rule applies: the Supplier that sells the fuel issues the e-Invoice, and a card that only settles payment does not change who the Supplier is.
- Any single transaction exceeding RM10,000 (RM10,000.01 and above) needs its own e-Invoice, including during the relaxation period. (Specific Guideline v4.9, Table 3.6, row 7)
A petrol station in Malaysia does not need a separate e-Invoice for every fill-up. Pump and shop sales to customers who do not ask for one can go into a consolidated e-Invoice each month, submitted within seven calendar days after month-end through MyInvois, the e-Invoice validation system of LHDN (Lembaga Hasil Dalam Negeri Malaysia, the Inland Revenue Board of Malaysia, IRBM). (e-Invoice Specific Guideline v4.9, Section 3.6.2)
Four situations break that default:
- A customer asks for an e-Invoice.
- A single sale exceeds RM10,000.
- The oil company pays you commission as its dealer.
- A fleet customer needs proof of expense for fuel.
This guide walks a station operator through each one. The guide is the forecourt chapter of our overview of e-invoice requirements by industry.
Verified against the e-Invoice Specific Guideline v4.9 (7 September 2026), the e-Invoice General Guideline v4.8 (30 August 2026) and the LHDN e-Invoice General FAQs (updated 4 September 2026), on 5 November 2026.
Does e-invoicing apply to your petrol station?
e-Invoicing applies to your station if the business that owns it has annual turnover or revenue of RM3 million or more. Below RM3 million, the business is exempt under Section 1.6.1(e) of the e-Invoice General Guideline v4.8, unless a related-party rule pulls it back in.
The test is turnover, not profit. If your company buys fuel and resells it, every litre counts at its full selling price, so revenue can be far larger than the margin you keep. If you sell on the oil company’s behalf for commission, ask your accountant what your audited revenue line includes.
Established businesses are grouped by their 2022 revenue. Businesses that started in 2023 to 2025 have their own row, based on current revenue:
| Annual turnover or revenue | Mandatory from | Interim relaxation ends | Status at 5 November 2026 |
|---|---|---|---|
| More than RM100 million | 1 August 2024 | 31 January 2025 | Full compliance |
| More than RM25 million and up to RM100 million | 1 January 2025 | 30 June 2025 | Full compliance |
| More than RM5 million and up to RM25 million | 1 July 2025 | 31 December 2025 | Full compliance |
| RM3 million and up to RM5 million | 1 January 2026 | 31 December 2027 | Relaxation; enforcement from 1 January 2028 |
| Started 2023 to 2025: RM3 million and up to RM5 million | 1 July 2026 | 31 December 2027 | Relaxation; enforcement from 1 January 2028 |
| Below RM3 million | Exempt | Not applicable | Check the related-party carve-outs |
Source: Specific Guideline v4.9, Table 16.1; General Guideline v4.8, Sections 1.5 and 1.6.1(e). Businesses that started in 2026 or later implement e-invoicing from 1 July 2026 or upon their operation commencement date; if first-year turnover or revenue is expected to be below RM3 million, from 1 January of the second year following the year it reaches RM3 million.
The exemption does not apply if the dealer company has a non-individual shareholder, holding company, related company or joint venture with turnover of at least RM3 million (General Guideline v4.8, Section 1.6.10). Dealer groups that run several stations through separate companies should check this first; companies that share only an individual shareholder, or a director who holds no shares, are not related companies (LHDN General FAQs, Q103). Our guide on who qualifies for the RM3 million exemption covers the related-company tests.
Failing to issue an e-Invoice when required is an offence under Section 120(1)(d) of the Income Tax Act 1967, read with Section 82C(1). On conviction, the penalty is a fine of RM200 to RM20,000, up to six months’ imprisonment, or both. During the interim relaxation, LHDN will not prosecute under Section 120 a taxpayer that issues the consolidated e-Invoice (Specific Guideline v4.9, Section 16.3).
Check your dealer model first: who is the Supplier at the pump?
Who issues the e-Invoice for a pump sale depends on who legally sells the fuel to the motorist. LHDN calls that party the Supplier. Dealer agreements generally follow one of two models, and your agreement with the oil company decides which one you are on.
“Commission” in the second column means a payment the oil company makes to you as its agent or dealer under Section 83A of the Income Tax Act 1967. The margin you earn by buying fuel low and selling it higher is not commission in this sense, even if the trade calls it that.
| Question | Dealer buys fuel and resells it | Dealer sells on the oil company’s behalf for commission |
|---|---|---|
| Who sells fuel to the motorist? | The dealer company | The oil company, through the dealer |
| Who issues the e-Invoice or consolidated e-Invoice for pump sales? | The dealer | The oil company (Section 9.3.1 and 9.3.3) |
| What does the oil company issue to the dealer? | A normal e-Invoice for fuel delivered (the dealer is the Buyer) | A self-billed e-Invoice for the commission (Section 9.4.1) |
| Can that document be consolidated? | Only if the dealer does not request an individual e-Invoice and the delivery is RM10,000 or less (Table 3.6, row 7) | No. Payments to agents, dealers or distributors need one e-Invoice per payment (Table 3.6, row 6) |
| Risk if you get it wrong | Pump sales missing from any consolidated e-Invoice | Pump sales e-invoiced twice, or commission without a matching self-billed e-Invoice |
| What the dealer should check | Your own monthly consolidation and request process | That the oil company’s self-billed e-Invoices match your commission statements |
Source: Specific Guideline v4.9, Section 9 and Table 3.6.
A self-billed e-Invoice is an e-Invoice the buyer issues on the supplier’s behalf, allowed only for the situations listed in Section 8.3 of the Specific Guideline. Payments to agents, dealers and distributors are one of them.
If your agreement mixes both models, for example fuel bought for resale plus incentive payments, each flow follows its own column. Our self-billed e-Invoice scenarios guide explains how the payer issues these.
Retail fuel sales and the monthly consolidated e-Invoice
A consolidated e-Invoice is a monthly e-Invoice that aggregates the receipts issued to buyers who did not ask for an e-Invoice. This section applies to sales where your company is the Supplier: pump sales on the buy-and-resell model, and shop or car wash sales your company makes itself. On the commission model, the oil company consolidates the pump sales.
The station keeps issuing normal receipts at the pump and in the shop, then submits the consolidated e-Invoice within seven calendar days after month-end (Specific Guideline v4.9, Sections 3.6.1 and 3.6.2). The full walkthrough is in our guide on how to issue a consolidated e-Invoice.
For a petrol station, the practical set-up has five parts:
- Buyer fields: “General Public” as the Buyer’s Name, EI00000000010 as the Buyer’s Tax Identification Number (TIN), and “NA” for the other buyer fields (Section 3.6.11).
- Line items: one line per receipt, or one line per unbroken run of receipt numbers (Section 3.6.3(a) and (b)).
- Per site: each station or branch may submit its own consolidated e-Invoice (Section 3.6.3(c)).
- Volume limits: at most 100 e-Invoices and 5MB per submission, and 300KB per e-Invoice, so a busy site may split the month into several consolidated e-Invoices (Section 3.6.4).
- Supplier code: the Malaysia Standard Industrial Classification (MSIC) code on the MyInvois list for forecourts is 47300, “Retail sale of automotive fuel in specialized stores” (MyInvois Software Development Kit (SDK) MSIC codes).
Consolidation only works if your receipts are numbered. Businesses with annual gross takings above RM150,000 must issue serially numbered receipts and include the receipt references in the consolidated e-Invoice (LHDN General FAQs, 4 September 2026, Q109). Taxpayers using the interim relaxation may put any description in the Description of Product or Service field instead (Specific Guideline v4.9, Section 16.2(c)).
The RM10,000 rule at the forecourt
The RM10,000 rule means any single transaction exceeding RM10,000 (RM10,000.01 and above) needs its own e-Invoice and cannot go into the consolidated e-Invoice (Specific Guideline v4.9, Table 3.6, row 7, effective 1 January 2026). The rule applies throughout the relaxation period.
At a station, the cases to watch are single transactions, not monthly totals: a bulk diesel sale settled on one receipt, or a one-off shop order for a business customer. Configure the point-of-sale (POS) system to flag any receipt above RM10,000 so staff collect the buyer’s details before the customer leaves. The RM10,000 rule explainer covers the related edge cases.
How to handle an e-Invoice request at the pump
A customer who wants an e-Invoice must ask for it and give you their details. You then issue an individual e-Invoice for that sale instead of putting it in the month’s consolidation (Specific Guideline v4.9, Sections 3.5.1 to 3.5.3). LHDN’s own illustration of the online-platform route is a petrol station: the buyer pays for fuel in the retailer’s mobile app, picks a personal or corporate profile, and receives a validated e-Invoice in the app (Section 3.8.5, Figure 3.9).
On the commission model, the customer still asks at your counter, but the oil company, as Supplier, issues the e-Invoice (Sections 9.3.1 and 9.3.4). Agree with the oil company how pump-side requests reach its system.
Step 1: Ask whether the customer needs an e-Invoice
Confirm at the counter or in your app whether the buyer needs an e-Invoice as proof of expense. Most motorists will say no.
Step 2: Collect the buyer’s details
For an individual, take the name, TIN or MyKad, MyTentera, MyPR or MyKAS number, address, contact number, and Sales and Service Tax (SST) registration number if registered (Table 3.1 and Section 3.5.4). For a company, take the company name, TIN, business registration number, address, contact number and SST registration number (General Guideline v4.8, Appendix 1).
Step 3: Issue the e-Invoice through your chosen channel
LHDN describes four channels (Section 3.8.4):
- Your own mobile app or web portal, integrated with MyInvois.
- Your POS system, integrated with MyInvois.
- The MyInvois mobile app, for retailers without their own app or POS link.
- A post-transaction request page in your app or portal.
Step 4: Remove the receipt from the month-end consolidation
The consolidated e-Invoice covers only buyers who did not need an e-Invoice (Section 3.6.2). Mark the receipt as e-invoiced so it is not counted twice.
Customers can still ask after leaving the station, but only within the month of the transaction (Section 3.6.8). Print the cut-off on the receipt, for example “Request your e-Invoice by the last day of this month”, so customers know the window.
Fleet cards and company accounts
LHDN has not published a rule specific to fleet or fuel cards. We checked the Specific Guideline v4.9, the General Guideline v4.8, the General FAQs of 4 September 2026 and the Petroleum Operations FAQ of 18 January 2024. The general rule therefore applies: the Supplier who sells the fuel issues the e-Invoice to the Buyer.
A fleet card is usually a payment method. Paying with one does not change who the Supplier is, unless your card agreement makes the card issuer the seller of the fuel. The useful question for a fleet manager is therefore who sells the fuel to the company, not who sends the bill.
When a driver pays for fuel and claims it back, Section 7 of the Specific Guideline applies. The driver should first ask for the e-Invoice in the company’s name. If that is not possible, the company may use an e-Invoice in the driver’s name, or the receipt, as proof of expense, provided it can show the driver bought the fuel on its behalf (Specific Guideline v4.9, Sections 7.3 to 7.5).
| How the fleet pays | Who sells the fuel to the fleet company | Who should issue the e-Invoice | What the fleet’s finance team should do |
|---|---|---|---|
| Driver pays at the pump (cash, company card) | The station’s Supplier: the dealer company (buy-and-resell) or the oil company (commission model) | That Supplier, on request, in the fleet company’s name | Brief drivers to request an e-Invoice with the company’s TIN and registration number at the counter, within the month; if that fails, a driver-name e-Invoice or the receipt is accepted proof of expense (Section 7.4(a)) |
| Card issuer sends a monthly bill for all fill-ups | Depends on the card agreement | The seller of the fuel, which may be the station or the card issuer | Ask the issuer in writing whether it sells the fuel and whether its monthly bill is validated by MyInvois |
| Prepaid fleet account topped up in advance | Depends on the card agreement | Not addressed by LHDN for fleet cards | Ask the issuer how top-ups and fuel drawdowns are e-invoiced, and get the answer in writing |
To tell whether a document is a validated e-Invoice, look for the IRBM Unique Identifier Number and the QR code. The QR code lets anyone check the e-Invoice’s existence and status on the MyInvois portal (General Guideline v4.8, Sections 2.3.3 and 2.3.5). A statement without them is not proof that an e-Invoice was validated.
For the dealer, a fleet sale paid at the pump is an ordinary retail sale, handled through the request steps above by whichever party is the Supplier.
Convenience store, car wash and other non-fuel sales
Shop, car wash and other non-fuel sales follow the same retail rules as fuel. None of them is on the no-consolidation list in Table 3.6, so they can go into the same monthly consolidated e-Invoice, and the RM10,000 rule and customer requests apply in the same way.
Two shop lines need extra care:
- Gift cards and vouchers: a non-refundable voucher needs an e-Invoice when sold, and the later sale shows the voucher as a separate line; a refundable voucher is e-invoiced when redeemed or, if unused, when it expires (General FAQs, Q71 to Q74). Our e-invoice treatment for vouchers guide covers redemption.
- Third-party products: if you sell goods or services on someone else’s behalf for commission, check whether you are the Supplier or an agent, using the same test as the dealer table above.
POS and back-office set-up for a station
A station usually runs two systems: a forecourt controller for the pumps and a shop POS. Both must feed one receipt register, because the consolidated e-Invoice and any individual e-Invoice must reconcile to every receipt issued. The retail POS e-invoicing guide covers integration in more depth.
Before your first month-end, check that your systems can:
- Number receipts serially across pumps and shop.
- Flag receipts above RM10,000 at the till.
- Capture buyer details when a customer asks.
- Exclude e-invoiced receipts from the consolidation.
- Export the month’s receipts by site.
- Store validated e-Invoices outside the MyInvois portal.
There are three ways to submit:
- MyInvois portal or mobile app: create e-Invoices one at a time in a form, or upload a batch using LHDN’s Excel template (General Guideline v4.8, Section 2.3.2). Suits a single site with few requests.
- Direct API: connect the POS to the MyInvois Application Programming Interface (API). Suits operators with in-house developers.
- Middleware: a service takes a data feed from the POS and handles submission. Suits several sites, a shop and fleet customers.
Where JomeInvoice fits
JomeInvoice is e-invoicing middleware that connects your existing systems to MyInvois, so the forecourt controller and shop POS stay as they are. For a station, three functions matter, each documented in our product guide:
- An automated Secure File Transfer Protocol (SFTP) feed takes high-volume receipt data straight from your POS or enterprise resource planning (ERP) system.
- A monthly consolidation routine for business-to-consumer sales runs select, review, convert, submit and verify at month-end.
- A buyer request link and QR code lets customers request an individual e-Invoice during the month of purchase. If your POS prints a unique QR code on each receipt, the receipt number, amount, date and branch can be pre-filled.
Integrations are set up for each client rather than plugged in, and our Malaysian team supports in Bahasa Malaysia, English and Mandarin. See how this works for multi-site retailers on our retail solutions page.
Frequently Asked Questions
Do petrol stations issue e-invoices for every fill-up?
No. Sales to customers who do not request an e-Invoice go into a consolidated e-Invoice each month, submitted within 7 calendar days after month-end. Individual e-Invoices are needed only on request or for single sales exceeding RM10,000 [Specific Guideline v4.9, §3.6.2, Table 3.6].
Can a petrol station consolidate fuel sales?
Yes. Retail fuel is not on LHDN’s no-consolidation list, so fuel and shop sales can share the monthly consolidated e-Invoice. Single transactions exceeding RM10,000 and sales where the buyer asked for an e-Invoice must be left out [Specific Guideline v4.9, §3.6, Table 3.6].
How do fleet card customers get an e-invoice?
Ask the seller of the fuel. Drivers paying at the pump should request it in the company’s name within the month; failing that, a driver-name e-Invoice or the receipt supports the claim. For monthly card bills, ask whether the issuer sells the fuel [Specific Guideline v4.9, §3.5, §7.4].
Does the RM10,000 rule apply to fuel sales?
Yes. Any single fuel or shop transaction exceeding RM10,000 (RM10,000.01 and above) needs its own e-Invoice and cannot be consolidated. The rule took effect on 1 January 2026 and applies throughout the relaxation period [Specific Guideline v4.9, Table 3.6, row 7].
How long do I have to ask a petrol station for an e-invoice?
Until the end of the month of the transaction. After that, the station may already have included the receipt in its monthly consolidated e-Invoice. Ask as soon as possible after fuelling [Specific Guideline v4.9, §3.6.8 and §3.6.9].
Can a petrol station refuse an individual e-invoice request?
Sometimes. Stations in the up-to-RM5 million relaxation group using the interim relaxation may decline until 31 December 2027 if they issue the consolidated e-Invoice, except for single sales exceeding RM10,000. Larger stations must issue one when asked [Specific Guideline v4.9, §16.2(d)].
Consolidate the routine, plan for the exceptions
For most petrol stations, e-invoicing is a monthly consolidated e-Invoice plus a reliable way to handle the exceptions: customer requests, single sales above RM10,000, dealer commission and fleet billing. Confirm your dealer model and fleet billing arrangements now, and set up your receipts so the month-end submission reconciles.
Month-end consolidation and pump-side requests, handled from one feed
See how JomeInvoice takes your forecourt and shop POS data, consolidates the month and issues individual e-Invoices on request.
Disclaimer: This article is for general informational purposes only and does not constitute legal or tax advice. LHDN guidelines are subject to updates. Always refer to the latest official LHDN e-Invoice Guidelines at myinvois.hasil.gov.my and consult a qualified tax professional for advice specific to your business.
Last updated: 6 November 2026 | Written by Yinn Sheng Ng, Head of Marketing
References
- e-Invoice Specific Guideline (Version 4.9, 7 September 2026): https://www.hasil.gov.my/wp-content/uploads/IRBM-e-Invoice-Specific-Guideline.pdf
- e-Invoice General Guideline (Version 4.8, 30 August 2026): https://www.hasil.gov.my/wp-content/uploads/IRBM-e-Invoice-Guideline.pdf
- LHDN e-Invoice General FAQs (updated 4 September 2026): https://www.hasil.gov.my/wp-content/uploads/lhdnm-e-invoice-general-faqs.pdf
- LHDN e-Invoice FAQs for Petroleum Operations (updated 18 January 2024): https://www.hasil.gov.my/wp-content/uploads/lhdnm_industry-specific-faqs_petroleum-operations_bi_v2-1.pdf
- MyInvois SDK, MSIC codes list: https://sdk.myinvois.hasil.gov.my/codes/msic-codes/
- Income Tax Act 1967 (Act 53): https://www.hasil.gov.my/wp-content/uploads/20240521-akta-cukai-pendapatan-1967-akta-53.pdf
- MyInvois portal: https://myinvois.hasil.gov.my