e-Invoicing: Customer has no Tax Identification Number (TIN)?
e-Invoicing: Customer has no Tax Identification Number (TIN)?
e-Invoicing: What if Customer has no Tax Identification Number (TIN)?
- Which Tax Identification Number (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. - What if the customer has no Tax Identification Number (TIN) number?
Scenarios where customers have no TIN numbers can be categorized into the following four types, each assigned a General TIN:- General Public TIN (EI00000000010):
- For Malaysian individuals providing only an IC (Identification Card).
- Used in consolidated e-Invoices for individual buyers.
- Foreign Buyer TIN for Imports (EI00000000020):
- Applied to import transactions where the foreign buyer lacks a TIN.
- Foreign Supplier TIN for Exports (EI00000000030):
- Used for export transactions where the foreign supplier does not provide a TIN.
- Government & Exempt Entities TIN (EI00000000040):
- Assigned for transactions involving:
- Government bodies.
- State governments and state authorities.
- Local authorities.
- Statutory authorities and bodies.
- Exempt institutions without a TIN.
- Assigned for transactions involving:
- General Public TIN (EI00000000010):
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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)
Additionally, you may consider attending e-Invoice training courses for more detailed guidance.
For more information or to register for these courses, please visit the contact link provided below: ANCGroup_E-Invoice Courses Contact
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