Mandatory Fields for Buyer & Supplier in Malaysia’s e-Invoicing System (LHDN)As of May 2025


🔸 Supplier (Seller) – Mandatory Fields

FieldDescription
Tax Identification Number (TIN)13-character TIN issued by LHDN
Business NameLegal/Registered name
Business Registration Number (BRN)SSM registration number
Address Line 1Primary business address
PostcodeRequired for address validation
CityCity/town of the supplier
StateState of the business location
Country CodeISO country code (e.g., MY)
Phone NumberIn E.164 format (e.g., +60123456789)
MSICMalaysia Standard Industrial Classification code
Email Address (Optional)Business email (for notifications)
SSTRequired for SST-registered businesses
Tourism Tax Registration NumberRequired if registered for tourism tax

🔸 Buyer (Customer) – Mandatory Fields

FieldDescription
Tax Identification Number (TIN)1. Required if buyer is a registered business in Malaysia
2. Malaysian individual: EI00000000010
3. Foreign individual: EI00000000020
NameBuyer’s name (individual or business)
Business Registration Number (BRN)Malaysian individual: NRIC / Army ID
Non-Malaysian: Passport / MyPR / MyKAS
Address Line 1Main/billing address
PostcodeRequired
CityRequired
StateRequired
Country CodeISO code (e.g., MY)
Email AddressNeeded for notification or delivery
Phone NumberIn E.164 format (e.g., +60123456789)
SSTRequired for SST-registered buyers

🔸 Self-Billed e invoice Supplier (Seller) – Mandatory Fields

FieldDescription
Tax Identification Number (TIN)1.Mandatory (13-character TIN issued by LHDN)
2.General Public(Malaysian individual) TIN==EI00000000010
3.Foreign Supplier(Non-Malaysian individual) TIN==EI00000000030
4.Foreign Supplier(Business) TIN==EI00000000030
Business NameSupplier’s name (individual or business)
Business Registration Number (BRN)1.General Public(Malaysian individual) == NRIC / Army ID
3.Foreign Supplier(Non-Malaysian individual) == Passport number / MyPR / MyKAS
3.Foreign Supplier(Business) == “NA”
Address Line 1Primary business address
PostcodeRequired
CityCity/town of the supplier
StateState of the business location
Country CodeISO country code (e.g., MY)
Phone NumberFollowing the E.164 standard (+60123456789)
MSICMalaysia Standard Industrial Classification (MSIC) Codes == “00000”
Email Address(Optional)Business email address (for notifications)
SSTMandatory for SST-registrant
Supplier’s Tourism Tax Registration NumberMandatory for tourism tax registrant

⚠️ Notes

Self-Billed e invoice Supplier

  • General Public(Malaysian individual) : (e.g. landlord, Agents, dealers, distributors, Recipient of the profit/dividend distribution, Recipient of interest payment )
  • Foreign Supplier (Seller)

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