Which TIN should individual taxpayers use for the purposes of e-Invoice?
For the purposes of e-Invoice, individual taxpayers should provide TIN with prefix of “IG”. Please refer to Section 2.3.1.1 of the e-Invoice Guideline for more details on how to retrieve and verify TIN.
How can I get my Tax Identification Number (TIN)?
TIN registered with LHDN can be obtained through:
- e-Daftar Menu
- MyTax Portal
- HASiL Care Line at 03-8911 1000
- Visit the nearest HASiL offices
What additional information is required to enable Tune Talk to issue my e-Invoice ?
For individuals (non-dealer), you will need to provide your TIN number.
For dealers, you will need to ensure that all the information provided is accurate:
- Business Name
- Tax Identification Number (TIN)
- Business Registration Number
- SST Registration Number
- Business email address
- Business activity description
- Business address
- Contact number
Are taxpayers allowed to continue claiming for tax deduction / personal tax relief without an e-Invoice?
Yes, taxpayers can continue to claim tax deductions or personal tax relief using existing documentation until the legislation has been amended.
Is the issuer required to share the validated e-Invoice or visual representation of the e-Invoice?
IRBM acknowledges that there may be practical challenges in sharing the validated e-Invoice (in the form of XML / JSON file). Therefore, until further notice, the IRBM allows taxpayers to share either the validated e-Invoice or a visual representation of the validated e-Invoice, or both.
What is the key difference between e-Invoice and bill / receipt / normal invoice?
The e-Invoice must be validated by LHDN. Any proof of validation can be made through a QR Code which can be inserted on the PDF e-Invoice shared with customers.
Does LHDN provide a standard visual representation template for suppliers to share the e-Invoices to buyers upon LHDN’s validation?
Taxpayers are allowed to adopt any format for the visual representation of the e-Invoice as per current practice, provided the QR Code is embedded accordingly.
What is an e-Invoice?
An e-Invoice is a digital representation of a transaction between a seller and a buyer. e-Invoice is intended to replace paper or electronic documents of invoices, credit notes, debit notes and refund notes, which contains the same essential transactional data. For more info, please refer to LHDN e-Invoice website.
How do taxpayers issue an e-Invoice to a non-Tax Identification Number (TIN) holder such as foreign (non-Malaysian) buyers?
Suppliers are required to obtain buyer’s details from the foreign buyers for the purposes of e-Invoice issuance. In relation to TIN to be input in the e-Invoice, supplier may use “EI00000000020” for foreign buyers without TIN.
What is the purpose of the QR Code?
You can use the QR Code to check if the issued e-Invoice is validated by LHDN.
