Required fields

This post is also available in: Bahasa Melayu

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.

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

Supplier’s NameYour 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 NumberIf you are registered with Customs as an SST business, provide the registration number.
Supplier’s Tourism Tax Registration NumberApplicable 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.
Supplier’s Malaysia Standard Industrial Classification (MSIC) CodeThis 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 NumberYour contact number.

There are 7 required fields relating to your customer information.

Buyer’s NameYour customer’s company name
Buyer’s TINYour customer’s income tax file number
Buyer’s Registration/Identification Number/Passport NumberYour customer’s business registration number
Buyer’s SST Registration NumberIf 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
Buyer’s Address​Customer’s business address
Buyer’s Contact NumberCustomer’s contact number

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

e-Invoice VersionThese 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/NumberThis will be your usual invoice number.
Original e-Invoice Reference NumberThis 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)
Supplier’s Digital SignatureDigital certificates will be issued by LHDN that act as the digital signature. This will need to be attached with each invoice that is submitted.
Invoice Currency CodeThe 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 BillingThe 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 PeriodPeriod for which the invoice is issued. This is related to Frequency of Billing, for example, if monthly, then which month.

Unique Identification Number

In addition to the Date and Time of Validation field, LHDN will also provide a Unique Identification Number or UIN for the invoice once it has been validated.

This UIN will is not the same as your invoice number, and is used by LHDN to identify the invoice that you submitted.

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

ClassificationCategory of the product or service being sold. LHDN has provided a list of 40 categories.
Description of Product or ServiceA description of the product or service.
Unit Price
Tax TypeThe tax type that applies to the product or service, Sales Tax, Service Tax, Tourism Tax, etc.
Tax RateThe percentage of tax applicable.
Tax AmountThe amount of tax applicable.
Details of Tax ExemptionIf the buyer is exempted from tax, the tax exemption number is required.
Amount Exempted from TaxAmount of tax that is exempted.
SubtotalCalculated 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

These fields are optional.

Payment Mode
Supplier’s Bank Account Number
Payment Terms
Payment Amount
Payment Date​
Payment Reference Number
Bill Reference Number

These fields are required where the goods are shipped to a different location, i.e. the the bill to address and ship to address is not the same.

Shipping Recipient’s Name
Shipping Recipient’s Address
Shipping Recipient’s TIN
Shipping Recipient’s Registration/Identification Number/Passport Number

For import or export of goods, there are other fields required, including the Customs form 1 and 9 reference numbers.


Need help or more information?

Request a free consultation
or
Sign up for our webinar

customer service

This post is also available in: Bahasa Melayu

Sitemap  |  Privacy policy
error: Selection disabled