- From 1 August 2026, HASiL validates both the Taxpayer Identification Number (TIN) and the Business Registration Number (BRN) submitted through the e-invoice Validate Taxpayer’s TIN API. (Source: MyInvois SDK 1.0 release note, 12 June 2026)
- Sellers are required to obtain the latest, accurate BRN from buyers so it matches the information in HASiL records. A mismatch risks failed TIN validation and stalled e-invoice issuance.
- The current BRN format from the Companies Commission of Malaysia (SSM) is 12 digits, for example 202500001234. Societies registered with ROS and entities under other registrars use different formats.
- If your BRN in HASiL records is outdated, update it via the MyTax portal check, then the HASiL Customer Feedback Form or email to [email protected] with your registration certificate.
- The hidden liability is your buyer master data: old-format BRNs stored in ERP, POS, or accounting systems will surface as validation failures after 1 August 2026.
LHDN e-Invoice Latest Update: New BRN Format and TIN Validation From 1 August 2026
What LHDN Announced
HASiL published the change in the MyInvois SDK 1.0 release notes on 12 June 2026: to enhance data accuracy and quality, TIN and BRN validation will be introduced starting 1 August 2026. The announcement was reinforced by an official LHDN e-Invois notice titled “Validate Taxpayer’s TIN API” in July 2026. This is a single, dated change; for the broader round of changes announced earlier in the year, see our LHDN e-invoice implementation update for 2026.
The notice sets out three obligations for taxpayers:
- Follow the technical requirements outlined in the MyInvois SDK (Software Development Kit).
- Update the BRN information held in HASiL records so it reflects your current registration number.
- Obtain the latest and accurate BRN information from buyers, so the BRN you submit is consistent with HASiL records.
Source: MyInvois SDK 1.0 release note, 12 June 2026
Effective date: 1 August 2026
Key Changes at a Glance
The Validate Taxpayer’s TIN API is the endpoint your e-invoicing system calls before putting a buyer’s TIN on an invoice. It accepts three parameters: the TIN, an idType (NRIC, PASSPORT, BRN, or ARMY), and the idValue. (Source: Validate Taxpayer’s TIN API documentation)
| Item | Before 1 Aug 2026 | From 1 Aug 2026 |
|---|---|---|
| TIN checked against HASiL records | Yes | Yes |
| BRN checked against HASiL records | Limited | Yes, validated as a TIN and BRN pair |
| Outdated buyer BRN in your system | Often passes | Risks a 404 “not found or invalid” response |
| Seller obligation | Collect buyer TIN | Collect buyer TIN and the latest accurate BRN |
An e invoice TIN number that validated successfully in July can fail in August if the BRN paired with it no longer matches what HASiL holds. The TIN itself did not change; the check got stricter.
BRN Formats by Registrar
Not every Malaysian business carries the same BRN format, and this is where most master-data problems hide. LHDN’s notice points taxpayers to the format issued by their own registrar.
| Registrar | Current BRN format | Example |
|---|---|---|
| Companies Commission of Malaysia (SSM) / Co-operative Societies Commission of Malaysia (SKM) | 12-digit number | 202500001234 |
| Registrar of Societies Malaysia (ROS) | PPM-prefixed reference | PPM-001-12-34567890 |
| Other registrars (Sabah and Sarawak business registrars, professional bodies, Commissioner of Buildings) | Format issued by the respective registrar | Varies |
SSM introduced the 12-digit registration number on 11 October 2019. (Source: SSM announcement on the new registration number format) The structure reads as follows:
- First 4 digits: year of registration (for example, 2025)
- Next 2 digits: entity type (01 local company, 02 foreign company, 03 business, 04 local LLP, 05 foreign LLP, 06 professional practice LLP)
- Last 6 digits: sequence number issued by SSM
What This Means for Your Business
If you issue e-invoices to business buyers
The burden of accuracy sits with you as the seller. LHDN’s notice states that sellers are required to obtain the latest and accurate BRN information from buyers. In practice, that means auditing the buyer records saved in your ERP (Enterprise Resource Planning system), POS, accounting software, or middleware before 1 August 2026, and asking key B2B customers to confirm their 12-digit BRN.
If you are the buyer
Check that your own BRN in HASiL records is current. If your company converted to the 12-digit SSM format but never updated HASiL, your suppliers’ e-invoices to you can start failing validation. Reminding suppliers of your correct BRN also protects your input records for the general TIN codes for e-invoice scenarios where a proper TIN is unavailable.
If you integrate via the MyInvois API or middleware
Systems that call the Validate Taxpayer’s TIN API should expect stricter 404 responses after the cutoff. HASiL also advises caching validation results rather than re-validating before every submission, because excessive calls to this API can be throttled. Based on JomeInvoice’s experience onboarding businesses to MyInvois SDK Malaysia integrations, buyer master data is typically the last thing cleaned up and the first thing to break, so schedule the clean-up now rather than in the week of the deadline. Phase 4 businesses still inside the Phase 4 relaxation period are not exempt from this data-quality change: validation applies whenever an e-invoice is issued.
How to Update Your BRN With LHDN
LHDN e invoice compliance on this change comes down to three steps.
Step 1: Check your BRN in the MyTax portal
Log in at mytax.hasil.gov.my and review the BRN recorded against your TIN. You can also check your TIN on the MyTax portal if you have never confirmed it.
Step 2: Submit an update request if the BRN is outdated
Prepare your TIN together with your complete registration certificate, then submit through the HASiL Customer Feedback Form under Application, then Update Taxpayer Details, or email the documents to [email protected].
Step 3: Update buyer records in your invoicing system
Replace old-format BRNs in your ERP, POS, or accounting system with the current registrar-issued format, and re-validate key buyers through the API before 1 August 2026.
How JomeInvoice Handles This
Chasing every buyer’s BRN by email does not scale, and the RM200 to RM20,000 per invoice penalty exposure under Section 120(1)(d) of the Income Tax Act 1967 makes silent validation failures expensive to ignore. This is the kind of change middleware exists to absorb.
JomeInvoice is Malaysia’s e-invoicing middleware with auto TIN verification built in: buyer TIN and BRN details are checked against LHDN records through the MyInvois API integration before an invoice is submitted, with validation results cached the way HASiL recommends. When LHDN tightens a rule, as it has here, the integration is updated for you, so your team can focus on running the business, not managing compliance infrastructure. See how JomeInvoice handles buyer TIN and BRN verification in a free demo.
Clean buyer data is now a compliance requirement, not housekeeping
From 1 August 2026, HASiL validates TIN and BRN together, and a stale BRN anywhere in your invoicing chain can stop an e-invoice. Confirm your own record in MyTax, collect current 12-digit BRNs from buyers, and update your system master data before the deadline.
Stop bad buyer data before it blocks your e-invoices
JomeInvoice verifies buyer TIN and BRN against LHDN automatically. See your invoice flow stay compliant, without manual lookups.
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.
Frequently Asked Questions
What is a BRN number in Malaysia?
A BRN (Business Registration Number) is the unique number a Malaysian registrar assigns to a business entity at registration. For companies and businesses under SSM, the current format is 12 digits, such as 202500001234. It identifies the entity in official records, including HASiL’s e-invoice system.
What is the new 12-digit BRN format from SSM?
The 12-digit format reads year, entity type, then sequence: the first 4 digits are the registration year, the next 2 identify the entity type (01 local company, 03 business, 04 local LLP), and the last 6 are a sequence number [SSM announcement, 11 Oct 2019].
What happens if my buyer’s BRN does not match HASiL records after 1 August 2026?
The TIN and BRN pair risks failing validation, with the Validate Taxpayer’s TIN API returning a 404 “not found or invalid” response. Obtain the buyer’s latest BRN and correct your records before issuing the e-invoice [MyInvois SDK 1.0 release note, 12 June 2026].
How do I update my BRN with LHDN?
Submit your TIN together with your complete registration certificate through the HASiL Customer Feedback Form (Application, then Update Taxpayer Details) at maklumbalaspelanggan.hasil.gov.my, or email the documents to [email protected].
How do I check my TIN and BRN for e-invoice?
Log in to mytax.hasil.gov.my and review the taxpayer profile linked to your TIN number Malaysia record. The BRN held by HASiL appears there; compare it against your SSM registration certificate.
Is the old BRN format still valid for e-invoice after 1 August 2026?
It depends on what HASiL holds. LHDN advises updating BRN information to the latest registrar-issued format, and SSM’s current standard is the 12-digit number. If HASiL records carry the updated BRN, submitting an old short-format number risks a mismatch.
Does the 1 August 2026 validation affect MyInvois portal users?
Yes, indirectly. The validation itself runs on the API used by e-invoicing systems and middleware, but portal users draw on the same HASiL taxpayer records, so an outdated BRN causes the same mismatch risk either way.
Is BRN the same as TIN in Malaysia?
No. The BRN identifies your business with its registrar, such as the Companies Commission of Malaysia (SSM), while the TIN identifies you with LHDN for tax purposes. From 1 August 2026, HASiL validates both together for e-invoicing.
Where can I find my company’s BRN?
Check your SSM registration certificate or incorporation documents. You can also look up your entity through SSM’s e-Search service, which displays the current 12-digit registration number.
Do sole proprietors need a BRN for e-invoice?
Yes, if the business is registered with SSM: a 12-digit BRN with entity code 03 applies. Individual buyers without a registered business can provide their NRIC together with their IG-prefixed TIN instead.
How does the MyInvois API validate a BRN?
Your system calls the Validate Taxpayer’s TIN API with three parameters: tin, idType set to BRN, and idValue carrying the registration number. A 200 response confirms a valid match; a 404 means the pair is not found or invalid [MyInvois SDK API documentation].
What documents do I need to update my BRN with HASiL?
You need your TIN together with your complete registration certificate from the registrar. Submit both through the HASiL Customer Feedback Form under Update Taxpayer Details, or email them to [email protected] [LHDN e-Invois notice, July 2026].
Last updated: 6 July 2026 | Written by Yinn Sheng Ng, Head of Marketing
