Are the buyers required to provide their relevant details to the supplier for the issuance of e-Invoices?Yes, where the buyers request for an e-Invoice to be issued, the buyers are required to share their details to the supplier for the purposes of issuing e-Invoice.
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 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. Refer to Section 10.5 of the e-Invoice Specific Guideline for further details.
For the purposes of issuing e-Invoice / self-billed e-Invoice, can the Malaysian taxpayers default the TIN of the foreign supplier / foreign buyer to be general TIN, regardless of whether the foreign supplier / foreign buyer has a specific TIN assigned by the IRBM?
It is the taxpayers’ responsibility to verify with their foreign supplier / foreign buyer on the availability of TIN. The general TIN provided is to ease taxpayers in issuing e-Invoice / self- billed e-Invoice in the case where the said foreign supplier / foreign buyer does not have a TIN assigned by the IRBM.
Should taxpayers register with Companies Commission of Malaysia (SSM) input both the old and new business registration number when issuing an e-Invoice?
Taxpayers registered with SSM are required to input the new business registration number (12-digit characters) for the purposes of e-Invoice issuance.
f taxpayers are not register with SSM, what are the information that the taxpayer should input for business registration number when issuing an e-Invoice?
For taxpayers that are registered with other authority / body, the taxpayers are required to input the relevant registration number