Ultimate Guide to Fields for e-Invoice 2024

1. What are the fields required in an e-Invoice?
   

   An e-Invoice contains fields that are categorized into mandatory and optional requirements. Each plays a critical role in ensuring compliance and providing additional details when needed. Here’s a breakdown:

   No	Field Name	Description	Mandatory / Optional
   1	Supplier’s Name	Name of business or individual who will be the issuer of the e-Invoice in a commercial transaction	Mandatory
   2	Buyer’s Name	Name of recipient of the e-Invoice in a commercial transaction	Mandatory
   3	Supplier’s TIN	Supplier’s (i.e., issuer’s) TIN assigned by IRBM	Mandatory
   4	Supplier’s Registration / Identification Number / Passport Number	For businesses: Business registration number For Malaysian individual: MyKad / MyTentera identification number For non-Malaysian individual: Passport number / MyPR / MyKAS identification number Taxpayers registered with the Companies Commission of Malaysia (SSM) are required to only input the new business registration number, which is 12-digit characters. For taxpayers that are registered with other authority / body, the taxpayers are required to input the relevant registration number.	Mandatory
   5	Supplier’s SST Registration Number	Sales tax / service tax (SST) registration number of the Supplier This is not applicable to Suppliers that are not SST-registered	Mandatory
   6	Supplier’s Tourism Tax Registration Number	Tourism tax registration number of the Supplier. This is only applicable to tourism tax registrant, which may consist of hotel operators and online travel operators	Mandatory
   7	Supplier’s e-mail	E-mail address of the Supplier	Optional
   8	Supplier’s Malaysia Standard Industrial Classification (MSIC) Code	5-digit numeric code that represent the Supplier’s business nature and activity	Mandatory
   9	Supplier’s Business Activity Description	Description of the Supplier’s business activity	Mandatory

   10	Buyer’s TIN	Buyer’s TIN assigned by IRBM	Mandatory
   11	Buyer’s Registration / Identification Number / Passport Number	For businesses: Business registration number For Malaysian individual: MyKad / MyTentera identification number For non-Malaysian individual: Passport number / MyPR / MyKAS identification number Taxpayers registered with the Companies Commission of Malaysia (SSM) are required to only input the new business registration number, which is 12-digit characters. For taxpayers that are registered with other authority / body, the taxpayers are required to input the relevant registration number.	Mandatory
   12	Buyer’s SST Registration Number	SST registration number of the Buyer This is not applicable to Buyers that are not SST-registered	Mandatory
   13	Buyer’s e-mail	E-mail address of the Buyer	Optional
   14	Supplier’s Address	Address (registered, business, residential, etc.) of business or individual who will be the issuer of the e-Invoice in a commercial transaction	Mandatory
   15	Buyer’s Address	Address (registered, business, residential, etc.) of recipient of the e-Invoice in a commercial transaction	Mandatory
   16	Supplier’s Contact Number	The telephone number of the Supplier (e.g., office, mobile, fax)	Mandatory
   17	Buyer’s Contact Number	The telephone number of the Buyer (e.g., office, mobile, fax)	Mandatory
   18	e-Invoice Version	Current e-Invoice version	Mandatory
   19	e-Invoice Type	Identifies the document type (e.g., invoice, credit note, debit note, refund note, etc.)	Mandatory
   20	e-Invoice Code / Number	Document reference number used by Supplier for internal tracking purpose	Mandatory

   21	Original e-Invoice Reference Number	IRBM Unique Identifier Number of original invoice / document that is being affected / adjusted. Applicable where a debit note, credit note or refund note e-Invoice is issued	Mandatory
   22	e-Invoice Date and Time	Date and time of issuance of the e-Invoice	Mandatory
   23	Issuer’s Digital Signature	An electronic signature to ensure integrity and non-repudiation of documents. The e-Invoice shall be signed using issuer’s digital certificate. In the event where taxpayers utilise the services of service provider, the e-Invoice shall be signed using service provider’s digital certificate.	Mandatory
   24	Invoice Currency Code	Specific currency that is used to represent the monetary value stated in the e-Invoice	Mandatory
   25	Currency Exchange Rate	Rate at which non-Malaysian currency will be converted into Malaysian Ringgit	Mandatory
   26	Frequency of Billing	Frequency of the invoice (e.g., Daily, Weekly, Biweekly, Monthly, Bimonthly, Quarterly, Half-yearly, Yearly, Others / Not Applicable)	Optional
   27	Billing Period	Interval of the transaction	Optional
   28	Classification	Category of products or services being billed as a result of a commercial transaction	Mandatory
   29	Description of Product or Service	Details of products or services being billed as a result of a commercial transaction	Mandatory
   30	Unit Price	Price assigned to a single unit of a product or service	Mandatory
   31	Tax Type	Type of taxes that will be applicable (e.g., sales tax, service tax, tourism tax, etc.), applicable for both line item and invoice level	Mandatory
   32	Tax Rate	The appropriate tax rate (be it in the form of percentage (%) or prevailing specified rate) that is applicable	Mandatory

   33	Tax Amount	The amount of tax payable, applicable for both line item and invoice level	Mandatory
   34	Details of Tax Exemption	Description of tax exemption applicable	Mandatory
   35	Amount Exempted from Tax	Total amount of tax exempted for sales tax or service tax purposes	Mandatory
   36	Subtotal	Amount of each individual item/ service within the invoice, excluding any taxes, charges or discounts, applicable for line item only	Mandatory
   37	Total Excluding Tax	Sum of amount payable (inclusive of applicable discounts and charges), excluding any applicable taxes (e.g., sales tax, service tax).	Mandatory
   38	Total Including Tax	Sum of amount payable inclusive of total taxes chargeable (e.g., sales tax, service tax),	Mandatory
   39	Total Net Amount	Sum of total amount payable (inclusive of applicable line item and invoice level discounts and charges), excluding any applicable taxes (e.g., sales tax, service tax).	Optional
   40	Total Payable Amount	Sum of amount payable (inclusive of total taxes chargeable and any rounding adjustment) excluding any amount paid in advance, applicable at invoice level only	Mandatory
   41	Rounding Amount	Rounding amount added to the amount payable, applicable at invoice level only	Optional
   42	Total Taxable Amount Per Tax Type	Sum of amount chargeable for each tax type, applicable for invoice level only	Optional
   43	Quantity	Number of units of a particular product or service in a commercial transaction	Optional
   44	Measurement	Standard unit or system used to measure the product or service	Optional
   45	Discount Rate	Percentage of deduction from the original price of a product or service, applicable for line level and invoice level	Optional

   46	Discount Amount	Amount deducted from the original price of a product or service, applicable for line level and invoice level	Optional
   47	Fee / Charge Rate	Charge associated with the product or service (be it in the form of percentage (%) or prevailing specified rate)	Optional
   48	Fee / Charge Amount	Charge associated with the product or service	Optional
   49	Payment Mode	Chosen mechanism through which funds are transferred from buyer to supplier (e.g., cash, cheque, bank transfer, credit card, debit card, e-Wallet / Digital Wallet, etc.)	Optional
   50	Supplier’s Bank Account Number	The Supplier’s bank account number to facilitate payment by Buyer	Optional
   51	Payment Terms	An agreed-upon payment terms and conditions e.g., timing and method of payment	Optional
   52	Prepayment Amount	Monetary value that is prepaid by the Buyer in order to fulfil the financial obligation	Optional
   53	Prepayment Date	Date of prepayment received	Optional
   54	Prepayment Reference Number	Unique identifier assigned to trace prepayment	Optional
   55	Bill Reference Number	Supplier’s internal billing reference number to facilitate payment from Buyer	Optional

   Additional mandatory fields to be included in Annexure to the e-Invoice
   No	Field Name	Description	Mandatory / Optional
   1	Reference Number of Customs Form No.1, 9, etc.	Unique identifier assigned on the Declaration of Goods Imported	Mandatory

2. Is there a way to better understand the mechanism, implementation, Tax Identification Number (TIN) for e-Invoice?

Yes, you can gain further insights into the e-Invoice mechanism and workflow by referring to the official guidelines published by the Inland Revenue Board of Malaysia (IRBM).

• • • Download e-Invoice Guideline Version 4.0 (published on 04 October 2024)
    • Download e-Invoice Specific Guideline Version 3.1 (published on 04 October 2024)
    • View e-Invoice Illustration Guide (Updated on 11 September 2024)
      

You may also consider attending e-Invoice training courses for detailed guidance.

For more information or to register, please visit the contact link below: ANCGroup_E-Invoice Courses Contact.