Construction Materials List e-Invoice Guide
This Construction Materials List image shows the materials subject to mandatory e-Invoice reporting under Malaysian tax regulations for the construction sector. Here's a summarized version of what’s included:
Materials Requiring E-Invoice (with Standards):
- Sanitary wares (Ceramic)
- MS 2578, MS 147, MS 1522, MS 795, MS 1799 - Glazed & unglazed ceramic tiles
- MS ISO 13006 - Ceramic pipes & pipe fittings
- MS 1061 - Cement
- MS 888, MS EN 197, BS 915, BS EN 4647 - Prefabricated timber roof truss system
- CIS 5 - Precast concrete piles for foundation
- MS 1314 - Insulation materials
- MS 1020 - Glass (e.g. tinted/float/safety/ coated glass)
- MS 1135, MS 2397, MS 1498 - Fibre cement flat sheet (no asbestos)
- MS 1296 - Radiant barrier (thermal insulation foil)
- MS 2095 - 11a. Hot rolled carbon steel sheets or plates
- MS EN 10025, MS 1705, MS 1768, ASTM A786 - 11b. Coated steel coils/sheets
- MS 2543, MS 2500, MS 2383, MS 2384, MS 2385, JIS G 3317, JIS G 3318, JIS G 3323, MS 1196, AS 1397
If your business sells, buys, or uses any of the above items, e-Invoice is compulsory starting from the required implementation date.
New E-Invoice Requirement for Construction Materials: What Every Hardware Shop Must Know
Starting 2024/2025, Malaysia’s LHDN mandates that businesses dealing in certain construction materials must issue e-Invoices when selling these items — even if you're a traditional hardware store.
The materials list (as shown in the photo) includes:
- Cement
- Sanitary wares (ceramic)
- Glass (e.g., tinted, coated, safety)
- Steel sheets & coils
- Timber roof truss systems
- Insulation & radiant barrier
- …and more!
The Challenge for Hardware Stores
- Too many SKUs and overlapping items (some need e-Invoice, some don’t)
- Frontline staff unsure which items are affected
- Manual checking slows down sales
- Risk of non-compliance & penalties from LHDN
The Smart Solution: SQL POS + SQL Accounting
- Auto-detect taxable construction materials
- Auto-trigger e-Invoice generation for relevant items
- Tag and filter inventory with tax categories
- Ensure real-time compliance with MyInvois system
- Link sales data to SQL Accounting for full audit trail
No more manual tracking. No more guessing.
Let the system do the work — while you focus on your sales.
Future-Proof Your Hardware Store
Stay ahead of the e-Invoice compliance curve.
Reduce staff errors
Avoid LHDN fines
Build customer trust with fast, proper invoicing




