- NRIC (a 12-digit number for Malaysian individuals) and BRN (a 12-digit number issued by SSM) are the primary identifiers used alongside the TIN in Malaysia’s e-invoicing system.
- Four General TINs cover parties without their own TIN: EI00000000010 (general public), EI00000000020 (foreign buyer or foreign shipping recipient), EI00000000030 (foreign supplier), and EI00000000040 (government or government authorities).
- TIN codes are also categorized by entity type, from C (companies) to IG (individuals); the Inland Revenue Board (LHDN) automatically issues TINs for individuals aged 18 and above.
- Standard e-invoices use codes 01 to 04 (invoice, credit note, debit note, refund note); self-billed e-invoices use codes 11 to 14 for the same document types.
Malaysia e-invoicing system is structured to provide a seamless and digital approach for handling invoices. To effectively utilize this system, businesses and individuals need to understand various elements such as the Tax Identification Number (TIN), NRIC, Business Registration Number (BRN), and the specific codes associated with different types of e-invoices. This guide provides an in-depth explanation of these elements, along with the four types of General TIN used in Malaysia’s e-invoicing Malaysia 2025 framework.
1. Key Identifiers in e-invoicing Malaysia 2025
- NRIC (National Registration Identity Card): The NRIC is a 12-digit number assigned to Malaysian individuals. It is frequently used when issuing e-invoices for local transactions as it serves as the primary identifier for individuals within the system.
- BRN (Business Registration Number): This is a 12-digit number provided by the Companies Commission of Malaysia (SSM) when a business registers. It is necessary for businesses when issuing e-invoices. If business owners are unaware of their new BRN, they can access the SSM e-search portal using their old number to retrieve the updated BRN.
2. The Four Types of General TIN in e-invoice Malaysia
In Malaysia e-invoicing system, the General TIN (Tax Identification Number) serves as a crucial identifier for various types of transactions involving different entities, including local and foreign buyers, suppliers, and government authorities. Below is an explanation of the four main types of General TIN used in Malaysia’s e-invoicing Malaysia 2025 framework, highlighting their specific application scenarios.
a. EI00000000010 – General Public’s TIN
This TIN is used when:
- The buyer is a local individual in Malaysia providing only their NRIC (National Registration Identity Card) number. For example, if Ali buys a mobile phone and only provides his NRIC, the seller will use EI00000000010 as the TIN to open an e-invoice and validate the transaction.
- In a consolidated e-invoice, when multiple buyers’ TINs are combined at the end of a month. For instance, if all purchases in September are consolidated, the seller will use EI00000000010 to validate these transactions.
- In a consolidated self-billed e-invoice, when validating suppliers’ TINs. The seller uses EI00000000010 as a general TIN for suppliers when consolidating invoices for validation purposes.
b. EI00000000020 – Foreign Buyer’s / Foreign Shipping Recipient’s TIN
This TIN applies when:
- A non-Malaysian individual provides their passport, MyPR, or MyKas number for a transaction. For instance, when a foreign buyer, Emily, provides her passport number to purchase a magazine in Malaysia, EI00000000020 is used as her TIN for e-invoicing Malaysia 2025 validation.
- When exporting goods to a foreign buyer who does not have a TIN. The seller uses EI00000000020 as a default TIN for the foreign buyer to validate the e-invoice.
- When exporting goods to a foreign shipping recipient who does not have a TIN. The seller uses EI00000000020 and includes the shipping recipient’s details in the annexure to complete the e-invoice validation.
c. EI00000000030 – Foreign Supplier’s TIN
This TIN is applicable when:
- Conducting a self-billed e-invoice transaction with an individual foreign supplier. For instance, if Ahmad, a plumber from Indonesia, provides only his passport number, the seller uses EI00000000030 as Ahmad’s TIN for validation in the self-billed e-invoice.
- Engaging in an import transaction with a foreign supplier who does not have a TIN. For example, when importing watches from Lorex in Switzerland, the seller uses EI00000000030 to represent Lorex’s TIN in the e-invoice for validation purposes.
d. EI00000000040 – Buyer’s TIN (Government or Government Authorities)
This TIN is used for transactions involving:
- The government, state governments, or authorities such as statutory or local authorities.
- Exempt institutions that are not assigned a TIN.
- For example, if a seller supplies medical equipment to a government hospital, EI00000000040 is used as the TIN to validate the transaction and generate the e-invoice.
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3. e-invoice Malaysia: Types of TIN (Tax Identification Numbers) Based on Entity Categories
Apart from the general TIN types, TIN codes are categorized based on the type of entity involved in the transaction. Below are the categories:
| No. | Category | TIN Code |
|---|---|---|
| 1 | Companies | C |
| 2 | Cooperative Societies | CS |
| 3 | Partnerships | D |
| 4 | Associations | F |
| 5 | Limited Liability Partnerships | PT |
| 6 | Trust Bodies | TA |
| 7 | Unit Trusts/Property Trusts | TC |
| 8 | Business Trusts | TN |
| 9 | Real Estate Investment Trusts/Property Trust Funds | TR |
| 10 | Deceased Person’s Estate | TP |
| 11 | Hindu Joint Families | J |
| 12 | Labuan Entities | LE |
| 13 | Individual | IG |
Examples of TIN Numbers:
- Individuals: IG115002000, IG4040080091 (typically 9-11 digits)
- Companies: C20880050010
- Partnerships: D4800990020
- Associations: F10234567090
Note: The Inland Revenue Board (LHDN) automatically issues TINs for individuals aged 18 and above.
4. Standard e-invoice Codes in Malaysia
To differentiate various e-invoice transactions, specific codes are assigned:
| Code | Description |
|---|---|
| 01 | Invoice |
| 02 | Credit Note |
| 03 | Debit Note |
| 04 | Refund Note |
These codes help businesses manage different types of invoicing transactions, ensuring clarity and proper categorization in financial records.
5. Self-Billed e-invoice Codes
Self-billed e-invoices, where the buyer generates the invoice on behalf of the supplier, follow these codes:
| Code | Description |
|---|---|
| 11 | Invoice |
| 12 | Credit Note |
| 13 | Debit Note |
| 14 | Refund Note |
These codes ensure consistency in self-billed invoicing, helping businesses maintain transparency in their records.
About e-invoice Malaysia 2025 Format
Malaysia’s e-invoicing Malaysia 2025 system, which includes the use of NRIC, BRN, multiple TIN categories, and specific codes for standard and self-billed invoices, is designed to enhance compliance and efficiency. By understanding the different TIN types and codes, businesses and individuals can accurately validate transactions and ensure they meet regulatory requirements. Familiarity with these components is vital for optimizing e-invoicing Malaysia 2025 practices and maintaining efficient and transparent financial operations.
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JomeInvoice: Best e-invoicing Software Malaysia
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- Flexible System Compatibility: JomeInvoice offers seamless integration with popular systems such as SAP ECC6, S4 Hana, Sage300, MS365, Netsuite, Odoo, Xero & etc. This flexibility makes it ideal for businesses of all sizes, whether you’re an SME or a large enterprise Malaysia, JomeInvoice adapts to your current operations without a hitch.
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Understand the TIN types and codes to validate every transaction
Malaysia’s e-invoicing Malaysia 2025 system, which includes the use of NRIC, BRN, multiple TIN categories, and specific codes for standard and self-billed invoices, is designed to enhance compliance and efficiency. By understanding the different TIN types and codes, businesses and individuals can accurately validate transactions and ensure they meet regulatory requirements.
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JomeInvoice integrates with the systems you already use and keeps every submission aligned with LHDN’s TIN and code requirements. Start at sme.jomeinvoice.my or book a demo.
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 TIN should a seller use when a local buyer only provides an NRIC number?
The buyer’s TIN is EI00000000010, the General Public’s TIN. For example, if Ali buys a mobile phone and only provides his NRIC, the seller will use EI00000000010 as the TIN to open an e-invoice and validate the transaction.
Which TIN applies to a foreign buyer who does not have a TIN?
When exporting goods to a foreign buyer who does not have a TIN, the seller uses EI00000000020 as a default TIN for the foreign buyer to validate the e-invoice. The same TIN applies when a non-Malaysian individual provides their passport, MyPR, or MyKas number for a transaction.
What TIN is used for a foreign supplier in a self-billed e-invoice?
The seller uses EI00000000030. For instance, if Ahmad, a plumber from Indonesia, provides only his passport number, the seller uses EI00000000030 as Ahmad’s TIN for validation in the self-billed e-invoice.
When is EI00000000040 used?
EI00000000040 is used for transactions involving the government, state governments, or authorities such as statutory or local authorities, and exempt institutions that are not assigned a TIN. For example, if a seller supplies medical equipment to a government hospital, EI00000000040 is used as the TIN to validate the transaction and generate the e-invoice.
Do individuals in Malaysia need to apply for a TIN?
The Inland Revenue Board (LHDN) automatically issues TINs for individuals aged 18 and above. Individual TINs use the IG category code and are typically 9-11 digits.
What codes are used for standard and self-billed e-invoices?
Standard e-invoices use code 01 for an invoice, 02 for a credit note, 03 for a debit note, and 04 for a refund note. Self-billed e-invoices, where the buyer generates the invoice on behalf of the supplier, use codes 11, 12, 13, and 14 for the same document types.
Last updated: 1 September 2026 | Written by Yinn Sheng Ng, Head of Marketing
References
- LHDN e-Invoice Guideline (General), v4.8 (30 August 2026), source of TIN categories and identifier requirements: hasil.gov.my (official PDF)
- LHDN e-Invoice Specific Guideline, v4.8 (7 July 2026), source of the General TIN codes (EI00000000010-40) and document type codes: hasil.gov.my (official PDF)
- MyInvois portal: myinvois.hasil.gov.my
Verified against LHDN e-Invoice General Guideline v4.8 (30 August 2026) and Specific Guideline v4.8 (7 July 2026) on 1 September 2026.