Why “Cash Sales” Was Already Bad

LHDN provides general TINs for situations where the buyer:

• is a member of the public
• does not provide tax identification
• is part of many small anonymous retail transactions

In these cases, seller may use the general TIN:
EI00000000010 — General Public

This is valid only for scenarios where the buyer is truly anonymous (e.g., walk-in retail).

Under MyInvois SDK’s official classification list, code 004 means:
Consolidated e-Invoice

This is used when a business consolidates many small B2C receipts into one summary e-invoice submission for the day (or period), as allowed under LHDN rules.

Examples:

• A minimart generating 300 small walk-in receipts a day
• A café with 500 small cash sales
• A retail counter with high-volume anonymous transactions

004 is not a “General Public” code.
It is a type of invoice designed for consolidation.

LHDN’s guideline expects businesses to:

• use EI00000000010 only when the buyer is truly anonymous
• provide buyer name + ID/TIN whenever the seller has the information

If a business always hides behind EI00000000010 even when customer details are known: 

• submissions may trigger validation errors
• it raises red flags in audits
• it suggests misuse of the general TIN

Over-using EI00000000010 is specifically noted as a risk in the guidelines.

Code 004 is only valid for consolidated e-invoices, not:

• B2B sales
• High-value individual sales
• Named customers
• Situations where buyer details are known

Incorrectly consolidating invoices that should be individually issued can:

• violate e-invoicing requirements
• cause unnecessary audit trails
• break the ability to issue cancellations or debit/credit notes
• disrupt customer billing history

e-Invoices actually contain meaningful fields:

• customer name
• customer address
• customer contact
• customer ID/TIN
• payment method
• document references

If you keep using “Cash Sales”, you give away all of that value:

• no CRM identity
• no lifetime value
• no pipeline mapping
• no forecastable revenue
• no customer loyalty potential

You lose both compliance clarity and sales clarity.

Even if the invoice is submitted using EI00000000010, inside your CRM you keep:

• buyer name
• phone number
• email
• purchase history
• lifetime value
• follow-up tasks

This preserves:

• remarketing
• loyalty programs
• pipeline visibility
• salesperson accountability
• customer relationship continuity

The invoice can still be legally compliant — but the relationship belongs to the business, not the salesperson.

When a transaction truly qualifies as a general public sale:

• system submits e-invoice using EI00000000010
• uses classification code 004 only for consolidated submissions
• sends correct totals and tax information

This ensures:

• no misuse of codes
• no red flags
• no confusion during audits

For LHDN (Compliance)

• Correct usage of general TIN
• Correct usage of consolidated e-invoice (code 004)
• Accurate totals and tax submissions

For the Business (Growth)

• You keep every customer as a real contact
• You build a real CRM, not one giant “Cash Sales” bucket
• You can forecast revenue and cashflow properly
• You can audit your own sales team
• You unlock remarketing and loyalty programs
• You build an asset: your customer database

This is your differentiator line:
Most software solves e-Invoicing by throwing all buyers into “General Public.”
We solve compliance without throwing away your customer list.

✔ Better Cashflow Forecasting

You can see who owes you money — not just “unidentified customers.”

✔ Stronger Sales Pipeline

Track buyer journey from lead → quotation → invoice → repeat customer.

✔ Accurate Revenue Insights

Know which customers drive 80% of your business.

✔ Higher Business Valuation

A business with a real customer database is worth far more than one with anonymous sales.