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 |
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 |
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 |
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).
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.
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