e-Invoicing: Customer has no Tax Identification Number (TIN)?

1. 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.
2. What if the customer has no Tax Identification Number (TIN) number?
   Scenarios where customers have no Tax Identification Number (TIN) 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.

3. 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.