Clear the Individual Pool — transcript

Play this as a presentation — one slide per step, with the same narration. Every word of every step is on this page.

This lesson is for you if you run the books at GadgetSphere and the Individual Pool has rows in it that you have been walking past. In about twelve minutes you will work one to a finish and learn the order to work the rest in: the ones with a tax number waiting to be found, the ones that belong in the batch instead, and the two kinds that have no way out at all. This is the pool that quietly holds your largest unreported sales, so we suggest giving it a standing slot in your month rather than a visit when somebody complains.

Step 1 — Understand what a row here costs you

After this step you will treat this pool differently from the other two. Every row in the Individual Pool is a sale you have not reported to LHDN, and nothing in BigLedger will ever report it for you. No run sweeps it, no rule ages it, and there is no alert anywhere in e-invoicing that tells you a row has been sitting since March. It simply waits, and because GadgetSphere’s largest sales are the ones diverted here, the amounts are five figures rather than the few hundred ringgit of a counter receipt. The people who find these rows are usually not you and usually much later, which is why the first job of any cycle is to open this screen and look.

Reference: Pools and queues — How it behaves in BigLedger

Step 2 — Find the tax number you are allowed to find

After this step the corporate rows are gone. GadgetSphere sees about 112 invoices of RM 10,000 or more a month, and the ones carrying a business registration number are the cheapest rows in this pool to finish. Open the row and use Get TIN, or Verify TIN, on the buyer: BigLedger asks LHDN for the number that goes with the identity type and value in front of you. Press it at any amount. The RM 10,000 line belongs to the search BigLedger runs by itself, unasked, on a document of that size whose identity type is a registration number and whose tax number is blank — below it nothing is tried for you, which is exactly why a small sale with a missing number simply parks and why the button is worth pressing. There is no bulk shortcut: Tools, then Bulk TIN Validation, corrects nothing; it only e-mails customers a link to fix their own details.

Reference: E-Invoice Validation: What BigLedger and LHDN Check — the Buyer’s Identity, the Mandatory Fields and the General TINs — General TINs — when you don’t have the buyer’s TIN

Step 3 — Use a General TIN only where it is allowed

After this step you can tell the rows a General TIN rescues from the rows it does not. LHDN publishes standing tax numbers for cases where a real one is not available, and the one you will reach for is the general public number for local buyers. It works on an individual e-invoice, but only with identity type NRIC and a genuine twelve-digit national identity number beside it; any other combination is rejected. A registration number is never accepted with it, so a company either gives you its real number or, under RM 10,000, gets consolidated instead. The government number is not a general stand-in either. And if a buyer has a tax number but no identity value, BigLedger fills that value with zeroes for you.

Reference: E-Invoice Validation: What BigLedger and LHDN Check — the Buyer’s Identity, the Mandatory Fields and the General TINs — General TINs — when you don’t have the buyer’s TIN

Step 4 — Move what you genuinely cannot complete

After this step the rows you will never complete are somewhere they can still be reported. For a receipt under RM 10,000 where the customer walked out an hour ago and is never coming back, the honest answer is not to keep the row. Use Move To Batch Pool and let it be consolidated with everything else from the month. Timing is the whole trick. The new Batch Pool row keeps the sale’s own date, and the automatic run takes last month’s rows only. Move it in the month it belongs to, or in the first days after, and the run picks it up. Move an August sale in October and nothing ever will: somebody has to select it and press Consolidate, and that e-invoice reaches LHDN late.

Reference: What am I supposed to do between the 1st and the 7th? The month-end e-invoice cycle — Step 1: Clear the Individual Pool before consolidation runs

Step 5 — Recognise the two rows with no way out

After this step you will stop trying to move rows that will not move. The first is size. Try to move a sales invoice or cash bill of RM 10,000 or more into the Batch Pool and BigLedger refuses, with the message that it cannot move a transaction with amount more than or equal to 10000. LHDN does not allow a sale that size inside a consolidation, so the buyer’s real tax number is the only road. The second is a foreign buyer. A passport holder with no tax number cannot go out individually, and the batch rescues nothing: move the row there and whichever consolidation run your company is on reports the foreign customer’s sale as General Public, a by-branch run first stamping the General Public number onto the row. LHDN publishes a General TIN for foreign buyers, but it has to be keyed on by hand. Both are fixed at the counter.

Reference: E-Invoice Pools: Consolidating by Document or by Branch — By document or by branch — two ways to build one

Step 6 — Know what buyer self-service will not reach

After this step you will not wait for a buyer to fix a row they cannot reach. The My E-Invoice Portal, and the request widget on your web store, let a buyer key their own tax number, identity and address, but they search the Batch Pool only, for receipts dated this month. A row in the Individual Pool is never found there, so these rows stay yours: key the details on the row, then Save and Resubmit. Self-service helps one step earlier. A walk-in who wants an e-invoice after leaving can request it within the month, and the request is processed the moment it is submitted, with no press of yours: the receipt leaves the batch and an individual e-invoice in the buyer’s name is built and queued for your ordinary submission run. A failed request leaves the receipt in neither the batch nor an e-invoice, logged on Internal Submission, then Portal Request: read that list.

Reference: MY E-Invoice Portal Applet — Before you can use it

How the steps fit together

    flowchart TD
  s1["Step 1 — Understand what a row here costs you"]
  s2["Step 2 — Find the tax number you are allowed to find"]
  s3["Step 3 — Use a General TIN only where it is allowed"]
  s4["Step 4 — Move what you genuinely cannot complete"]
  s5["Step 5 — Recognise the two rows with no way out"]
  s6["Step 6 — Know what buyer self-service will not reach"]
  s1 --> s2
  s2 --> s3
  s3 --> s4
  s4 --> s5
  s5 --> s6
  

Check yourself

Three to five questions on what you just heard. Every correct answer links to the page that makes it correct, so you can check the source, not just the mark.

Next: Work the Batch Pool without stranding a receipt · Back to the series · Play this as a presentation