Required fields when submitting e-Invoice

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What fields are required to be submitted in an e-Invoice?

LHDN has specified a total of 51 required fields and 12 optional fields that may or may not apply to your business.

If you are submitting your e-Invoice manually, you will have to take into account these fields.

However, if you are using a solution like ABSS or Financio, these fields will be automatically generated and submitted.

Please keep in mind that you may need to gather and update some information into the solution to ensure it is available when generating the e-Invoice.

More on e-Invoicing

This is information relating to your company or business and there are 10 required fields.

Supplier’s Name	Your company/ business name
Supplier’s Tax Identification Number (TIN)	Your business income tax number. For a full explanation, see Malaysia TIN number and TIN registration.
Supplier’s Registration/Identification Number/Passport Number	Business registration number as provided by SSM.
Supplier’s SST Registration Number	If you are registered with Customs as an SST business, provide the registration number.
Supplier’s Tourism Tax Registration Number	Applicable for businesses engaged in the tourism industry
Supplier’s e-mail	Company email address. Use a general email address like einvoice@yourcompany.com as this will be used by LHDN to communicate with you. Update: This has been marked as an optional field in LHDN’s guideline v2.3 dated 6th April 2024.
Supplier’s Malaysia Standard Industrial Classification (MSIC) Code	This is a 5 digit numeric code that represents the nature of your business. You can view a list of the here.
Supplier’s Business Activity Description	A description of the nature of your business. This is related to the MSIC code above.
Supplier’s Address	Your business address.
Supplier’s Contact Number	Your contact number.

There are 7 required fields relating to your customer information.

Buyer’s Name	Your customer’s company name
Buyer’s TIN	Your customer’s income tax file number
Buyer’s Registration/Identification Number/Passport Number	Your customer’s business registration number
Buyer’s SST Registration Number	If your customer is registered with Customs as an SST business, provide the registration number.
Buyer’s e-mail	Customer’s email address that is used for e-Invoicing with LHDN. Update: This has been marked as an optional field in LHDN’s guideline v2.3 dated 6th April 2024.
Buyer’s Address	Customer’s business address
Buyer’s Contact Number	Customer’s contact number

Invoice details, not including the description of services provided or items sold, will have 11 required fields.

e-Invoice Version	These fields will be auto generated by the system. Invoice type refers to whether it is an invoice, credit note, debit note or refund.
e-Invoice Type
e-Invoice Code/Number	This will be your usual invoice number.
Original e-Invoice Reference Number	This applies for credit notes, debit notes and refunds, and is for the invoice number against which it is to be applied.
e-Invoice Date and Time	The invoice date and time.
~~Date and Time of Validation~~	This value will be returned by LHDN once the invoice has been validated. (see below) This field was removed by LHDN in their e-Invoice guideline dated 9th Feb 2024.
Supplier’s Digital Signature	Digital certificates will be issued by LHDN that act as the digital signature. This will need to be attached with each invoice that is submitted. Update: In their guideline v2.3 dated 6th April 2024, LHDN has stated that if the e-Invoice is submitted through a service provider, the service provider’s digital signature should be used.
Invoice Currency Code	The currency in which you are issuing the invoice. It is a 3 character code, for example MYR, USD, EUR, etc.
Currency Exchange Rate	The currency exchange rate with Ringgit Malaysia.
Frequency of Billing	The frequency of billing, whether monthly, annually. If not applicable, i.e. it is a one off or infrequent sale, then it is N/A.
Billing Period	Period for which the invoice is issued. This is related to Frequency of Billing, for example, if monthly, then which month.

Unique Identification Number

When the invoice you submit has been validated, LHDN will provide the following information:

Unique Identification Number or UIN.
This UIN will is not the same as your invoice number, and is provided by LHDN to uniquely identify the invoice that you submitted.
Date and Time of validation
Validation link
This can be used to verify that the invoice validated. It is a link to LHDN’s portal where the invoice details and status will be displayed.
If the buyer is unsure if the invoice has been validated by LHDN, they can use this link to confirm.

These fields are required for the details part of the invoice.

Classification	Category of the product or service being sold. LHDN has provided a list of 43 categories. A list of these codes can be found on LHDN’s SDK website here.
Description of Product or Service	A description of the product or service.
Unit Price
Tax Type	The tax type that applies to the product or service, Sales Tax, Service Tax, Tourism Tax, etc.
Tax Rate	The percentage of tax applicable.
Tax Amount	The amount of tax applicable.
Details of Tax Exemption	If the buyer is exempted from tax, the tax exemption number is required.
Amount Exempted from Tax	Amount of tax that is exempted.
Subtotal	Calculated by the system
Total Excluding Tax
Total Including Tax

These fields are optional and should be used where applicable.

Quantity

Measurement

Discount Rate

Discount Amount

Fields added in the 9th Feb 2024 release of LHDN’s e-Invoice guideline.

Total Net Amount

Total Payable Amount

Rounding Amount

Total Taxable Amount Per Tax Type

Fee/Charge Rate

Fee/Charge Amount

These fields are optional.

Payment Mode
Supplier’s Bank Account Number
Payment Terms
~~Payment Amount~~	These fields were removed in LHDN’s e-Invoice guideline dated 9th Feb 2024
~~Payment Date~~
~~Payment Reference Number~~
Bill Reference Number