Pools and E-Invoice Submission Routing

Every finalised sales document — invoice, cash bill, credit note — goes through the same decision the moment you finalise it: submit it to LHDN on its own, or report it inside a consolidated e-invoice? And if something required is missing, park it in a pool so you can fix it. The e-invoice pools are three: the Batch Pool, the Individual Pool and the Single General Pool. This guide is for whoever works those pools in My E-Invoice Admin, or has to explain where a sale went. Ten minutes with this page and you will be able to look at any document and say exactly where it went and why.

Your month with the pools, at a glance

1. Set the submission type before you finalise, on the document’s E-Invoice tab: Individual when you have the buyer’s details, Consolidated for a local walk-in buyer under RM 10,000 who has not asked for an e-invoice. A sales invoice or cash bill of RM 10,000 or more marked Consolidated is diverted to the Individual Pool, so get that buyer’s tax number (The RM 10,000 rule).
2. Allow ten minutes, then find the document. Anything not marked Consolidated waits in the posting queue, emptied every ten minutes by default, before it reaches a pool or the submission list (Where does a finalised document go?).
3. Work the Individual and Single General pools yourself, before the month ends. Nothing in them moves on a schedule (What you can do in each pool).
4. Leave the Batch Pool to the monthly run, and check it before the 7th. Rows dated before last month are outside the run’s window; select them and press Consolidate yourself (The monthly consolidation cycle).
5. Check large credit notes, debit notes, refund notes and sales returns yourself. One of RM 10,000 or more marked Consolidated is not diverted; it is consolidated (The RM 10,000 rule).

The job runs across five pages, in this order. This one maps it; each step’s full explanation is on the page its link names:

1. Pools and submission routing — this page: the month at a glance, and what success looks like.
2. How a finalised document is routed — submission types, the RM 10,000 rule, and where each document goes.
3. Working each pool — what you can do in the Batch, Individual and Single General pools, and the questions that come up most.
4. The monthly consolidation cycle — the clocks that consolidate last month, what each figure is, and backdated documents.
5. Consolidating by document or by branch — what each method does to a Batch Pool row’s tax number, and the check a by-branch company runs.

Meet GadgetSphere

GadgetSphere Sdn Bhd runs 22 consumer-electronics branches. The overwhelming majority of its sales are walk-in counter receipts of a few hundred ringgit with no buyer details at all, and a small number are corporate orders worth five figures. Those two shapes take completely different routes through e-invoicing, and every rule below exists to keep them apart.

This page assumes two ideas rather than explaining them: what a consolidated e-invoice is, and how a pool differs from a queue.

Submission types

Each document carries an e-invoice submission type — Individual, Consolidated, Single General or not set — that drives the routing. There is no per-document-type default: the sales invoice applet starts a new invoice at Individual, the point of sale starts a new cash bill blank, a blank document goes through the mandatory-field check, and an explicit Consolidated skips it. Submission types has what each value does and when it is read.

The RM 10,000 rule

LHDN bars a single transaction exceeding RM 10,000 from a consolidated e-invoice from 1 January 2026. BigLedger diverts a sales invoice or cash bill marked Consolidated with a total of RM 10,000 or more to the Individual Pool; a credit note, debit note, refund note or sales return of that size is not diverted, so check those yourself. The figure is not a setting: The RM 10,000 rule.

Where does a finalised document go?

BigLedger checks a finalised document’s submission type, its amount and whether all mandatory fields are complete: a Consolidated document under RM 10,000 goes to the Batch Pool; a document that passes the check is submitted to LHDN; and one that fails it goes to the pool its submission type and amount decide: the full table.

What you can do in each pool

Fix and resubmit as an individual e-invoice, move a document to another pool, consolidate on demand, or skip e-invoicing: what each pool allows, side by side, is on Working each pool.

Batch Pool

Most rows need nothing — they are waiting for the monthly run, and that is correct. You can also fix a row and resubmit it individually, move it, consolidate on demand or skip it: Batch Pool.

Individual Pool

Complete the buyer details and resubmit. If you cannot obtain them at all, move the document to the Batch Pool in the first days of the following month so it is consolidated instead — except a sales invoice or cash bill of RM 10,000 or more, which BigLedger refuses to move: Individual Pool.

Single General Pool

Fix and resubmit as individual; if that fails or comes back Invalid, resubmit the document as a single-document consolidated e-invoice with Resubmit as New E-invoice. Every one of those is something you do: Single General Pool.

The monthly consolidation cycle

Last month’s unprocessed Batch Pool rows are consolidated in batches by two clocks on your tenant that, by default, tick all day from the 1st, and LHDN requires the consolidated e-invoices within seven calendar days after the month end — by the 7th. Rows dated before last month are outside the run’s window: The monthly consolidation cycle.

By document or by branch — two ways to build one

Your company consolidates one of two ways: the by-document run reports every Batch Pool row as General Public, and the by-branch run does too unless the row already carries the foreign or government number. If you consolidate by branch, look at the Batch Pool before your run and again the day after it: By document or by branch.

Backdated documents

The issue date and time sent to LHDN is always the submission time, and the automatic run looks only at last month: a receipt dated two months ago is never picked up, so sort the Batch Pool by date every cycle and press Consolidate on old rows yourself. Backdated documents.

Frequently asked questions

The answers in full are on Working each pool. In brief:

• A customer wants an individual e-invoice for a receipt already in the Batch Pool. Complete their details on the row and use Save and Resubmit, any time before the receipt has been consolidated.
• You cannot get a buyer’s TIN at all. For a local buyer, the General Public TIN with a valid NRIC, or consolidation; for a foreign buyer neither route is open.
• A customer asks for an e-invoice for last week’s receipt. If the receipt is dated this month and still in the Batch Pool, they can supply their own details through the My E-Invoice Portal. A receipt from last month is yours to complete on the Batch Pool row before the consolidation run reaches it; one already inside a consolidated e-invoice takes the expensive route in The shopper who comes back for their own e-invoice.
• A document shows “skipped”. Skipping stops the e-invoice and nothing else; it is not a way to get rid of a sale that did not happen.
• A Batch Pool row you fixed and resubmitted failed. It is now marked processed and out of the consolidation; filter on process status, not on red.

What success looks like

Thirty seconds in My E-Invoice Admin Applet, at any point in the month:

1. Individual Pool — empty, or every row has someone chasing the buyer’s details. Nothing here moves on its own.
2. Single General Pool — same test, and remember to look; it is the pool people forget.
3. Batch Pool — filter on process status = unprocessed and sort by date. Rows dated this month and last month are fine; they are waiting for the run, and it does not matter how many of them are red. What you are looking for is anything dated before last month, which the automatic run can no longer see, and any row whose process status reads processed, which it has finished with. Both need you.
4. If your company consolidates by branch — do step 3 again the day after your run. Anything still unprocessed for the month that was just consolidated was not left for its tax number; check that the run finished and that the row has a branch on it, then consolidate it by hand.

Common mistakes

Each mistake is in the Common mistakes in this part section of the page that covers it:

• Working each pool: assuming a pooled document will sort itself out, and pressing Process on a screen full of red rows.
• How a finalised document is routed: trying to move a RM 10,000-or-more sale into the Batch Pool, and splitting a large sale to duck under RM 10,000.
• The monthly consolidation cycle: moving a document to the Batch Pool months after the fact.
• Consolidating by document or by branch: expecting consolidation to absorb a foreign buyer you have no details for.

Related documentation