Malaysia E-Invoicing 2025: Guide to General TINs & E-Invoice Codes
Malaysia's e-invoicing system, set to provide a seamless digital approach for handling invoices in 2025, requires businesses and individuals to understand key identifiers. This guide offers an in-depth explanation of Tax Identification Numbers (TINs), NRIC, Business Registration Numbers (BRN), and the specific codes associated with different e-invoice types. We'll also detail the four types of General TIN used within Malaysia's e-invoicing framework.
To effectively utilize the Malaysia e-invoicing system in 2025, you'll need to be familiar with these primary identifiers:
NRIC (National Registration Identity Card): This 12-digit number is assigned to Malaysian individuals and is the primary identifier for local individual transactions when issuing e-invoices. For example, if a customer like Ali provides only their NRIC for a mobile phone purchase, the seller will use it for the e-invoice.
BRN (Business Registration Number): A 12-digit number issued by the Companies Commission of Malaysia (SSM) upon business registration. The BRN is essential for businesses when issuing e-invoices. If you're a business owner unsure of your new BRN, you can retrieve it via the SSM e-search portal using your old number.
The Four Types of General TIN in Malaysia E-Invoice 2025
Within the Malaysia e-invoicing system, the General TIN (Tax Identification Number) is a crucial identifier for various transactions involving different entities, including local and foreign buyers, suppliers, and government authorities. Here's an explanation of the four main types of General TIN used in Malaysia's e-invoicing 2025 framework, highlighting their specific application scenarios:
EI000000000010 – General Public's TIN This General TIN is used when:
The buyer is a local individual in Malaysia providing only their NRIC number. For instance, if a customer like Chong buys a mobile phone and only provides his NRIC, the seller will use EI000000000010 as the TIN to generate and validate the e-invoice.
In a consolidated e-invoice, when multiple buyers’ TINs are combined at the end of a month. For example, if all purchases in November 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.
EI000000000020 – Foreign Buyer’s / Foreign Shipping Recipient’s TIN This General TIN applies when:
A non-Malaysian individual provides their passport, MyPR, or MyKas number for a transaction. For example, when a foreign buyer, Eva, provides her passport number to purchase a magazine in Malaysia, EI000000000020 is used as her TIN for e-invoicing Malaysia 2025 validation.
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.
Exporting goods to a foreign shipping recipient who does not have a TIN. The seller uses EI000000000020 and includes the shipping recipient’s details.
EI000000000030 – Foreign Supplier’s TIN This General TIN is applicable when:
Conducting a self-billed e-invoice transaction with an individual foreign supplier. For instance, if Chong, a plumber from Cambodia, provides only his passport number, the seller uses EI000000000030 as Chong'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.
EI000000000040 – Buyer’s TIN (Government or Government Authorities) This General 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.
Understanding these TIN types and their specific applications is crucial for businesses and individuals to ensure compliance and validate transactions accurately within the Malaysia e-invoicing system by 2025.