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 2024 framework.
1. Key Identifiers in e-invoicing Malaysia 2024
- 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 2024 framework, highlighting their specific application scenarios.
a. EI000000000010 – 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 EI000000000010 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 EI000000000010 to validate these transactions.
- In a consolidated self-billed e-invoice, when validating suppliers’ TINs. The seller uses EI000000000010 as a general TIN for suppliers when consolidating invoices for validation purposes.
b. EI000000000020 – 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, EI000000000020 is used as her TIN for e-invoicing Malaysia 2024 validation.
- When exporting goods to a foreign buyer who does not have a TIN. The seller uses EI000000000020 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 EI000000000020 and includes the shipping recipient’s details in the annexure to complete the e-invoice validation.
c. EI000000000030 – 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 EI000000000030 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 EI000000000030 to represent Lorex’s TIN in the e-invoice for validation purposes.
d. EI000000000040 – 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, EI000000000040 is used as the TIN to validate the transaction and generate the e-invoice.
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 | LaHindu 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 2024 Format
Malaysia’s e-invoicing Malaysia 2024 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 2024 practices and maintaining efficient and transparent financial operations.
JomeInvoice: Best e-invoicing Software Malaysia Trusted by Over 60+ major companies in Phase 1
JomeInvoice: Best e-invoicing Software Malaysia
As Malaysia transitions into mandatory e-invoicing, businesses are on the lookout for the best e-invoicing software solutions to stay compliant with LHDN’s regulations. In addition to mastering the MyInvois Portal, it’s crucial to have an e-invoicing software Malaysia that can simplify this process. This is where JomeInvoice stands out as one of the Top 3 middleware e-invoicing platforms in Malaysia.
Why JomeInvoice is the Best e-invoicing Software Solution for SMEs and Large Enterprise Malaysia:
JomeInvoice stands out as the most user-friendly and comprehensive e-invoicing software solution, offering the perfect balance of flexibility, compliance, and support for both SMEs and large enterprise Malaysia. Whether you are transitioning into the LHDN e-invoice mandate or looking to streamline your current invoicing process, JomeInvoice provides everything you need—from free trials to ongoing updates and local support.
- 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. - Full Compliance with LHDN e-invoice Platform Regulations
Compliance is key, and JomeInvoice ensures that your business meets all LHDN e-invoice guidelines. ISO-certified and fully PDPA-compliant, JomeInvoice offers a secure, worry-free invoicing process that keeps you aligned with Malaysia’s regulatory standards. - 3-Month Free Subscription
JomeInvoice gives new users the opportunity to explore its full range of features at no cost for the first three months. This trial period is especially beneficial for SMEs looking to evaluate the platform before committing, with dedicated support from their expert Malaysian team included. - Trusted by Leading Businesses
Over 60+ major companies, including those in Phase 1 of e-invoicing Malaysia compliance, rely on JomeInvoice for their invoicing needs. The platform is proven to handle large-scale, complex transactions seamlessly, making it a trusted choice across industries. - Free Upgrades, Training, and Dedicated Support
JomeInvoice keeps your business up to date with automatic upgrades that maintain LHDN compliance. Plus, free training and access to a dedicated Malaysian support team ensure your staff can easily adapt to the platform. With cloud server capabilities, you’ll also benefit from secure, flexible invoicing solutions. - Backed by a Listed Company
JomeInvoice is not just reliable but also backed by a publicly listed company on Bursa Malaysia. This adds an extra layer of trust and assurance for businesses looking to invest in long-term solutions.
Ready to streamline your e-invoicing Malaysia processes?
Contact JomeInvoice today and take advantage of the 3-month free subscription! Our dedicated team is ready to help your business stay ahead with compliance and efficiency.
Contact JomeInvoice Sdn Bhd:
- Address:
Level 38, MYEG Tower, Empire City Damansara, Jalan PJU 8, Damansara Perdana, 47820 Petaling Jaya, Selangor
D-04-07, Plaza Bukit Jalil (Aurora Place), No. 1, Persiaran Jalil 1, Bandar Bukit Jalil, 57000 Kuala Lumpur - Phone: +6016-732 0163
- Social Media:
LinkedIn | Facebook
Don’t wait—schedule a free consultation today and see why JomeInvoice is the top choice for businesses nationwide!