{"id":5164,"date":"2024-11-25T10:53:22","date_gmt":"2024-11-25T02:53:22","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=4260"},"modified":"2024-11-25T10:53:22","modified_gmt":"2024-11-25T02:53:22","slug":"fields-for-e-invoice","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/fields-for-e-invoice\/","title":{"rendered":"Ultimate Guide to Fields for e-Invoice 2024"},"content":{"rendered":"

Ultimate Guide to Mandatory and Optional Fields for e-Invoice 2024<\/strong><\/span><\/a><\/h3>\n

\"Ultimate<\/p>\n

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  1. \n
    What are the fields required in an e-Invoice?
    \n<\/strong><\/h5>\n

    An e-Invoice contains fields that are categorized into mandatory<\/strong> and optional<\/strong> requirements. Each plays a critical role in ensuring compliance and providing additional details when needed. Here’s a breakdown:<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n
    Tidak<\/b><\/td>\nField Name<\/b><\/td>\nPenerangan<\/b><\/td>\nMandatory \/ Optional<\/b><\/td>\n<\/tr>\n
    1<\/td>\nSupplier\u2019s Name<\/td>\nName of business or individual who will be the issuer of the e-Invoice in a commercial transaction<\/td>\nMandatory<\/td>\n<\/tr>\n
    2<\/td>\nBuyer\u2019s Name<\/td>\nName of recipient of the e-Invoice in a commercial transaction<\/td>\nMandatory<\/td>\n<\/tr>\n
    3<\/td>\nSupplier\u2019s TIN<\/td>\nSupplier\u2019s (i.e., issuer\u2019s) TIN assigned by IRBM<\/td>\nMandatory<\/td>\n<\/tr>\n
    4<\/td>\nSupplier\u2019s Registration \/<\/p>\n

    Identification Number \/<\/p>\n

    Passport Number<\/td>\n

    		\n
      \n
    • For businesses: Business registration number<\/li>\n
    • For Malaysian individual: MyKad \/ MyTentera identification number<\/li>\n
    • For non-Malaysian individual: Passport number \/ MyPR \/ MyKAS identification number<\/li>\n<\/ul>\n

      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.<\/i><\/td>\n

    		Mandatory<\/td>\n<\/tr>\n
    5<\/td>\nSupplier\u2019s SST Registration<\/p>\n

    Number<\/td>\n

    		Sales tax \/ service tax (SST) registration number of the Supplier<\/p>\n

    This is not applicable to Suppliers that are not SST-registered<\/i><\/td>\n

    		Mandatory<\/td>\n<\/tr>\n
    6<\/td>\nSupplier\u2019s Tourism Tax<\/p>\n

    Registration Number<\/td>\n

    		Tourism tax registration number of the Supplier.<\/p>\n

    This is only applicable to tourism tax registrant, which may consist of hotel operators and online travel operators<\/i><\/td>\n

    		Mandatory<\/td>\n<\/tr>\n
    7<\/td>\nSupplier\u2019s e-mail<\/td>\nE-mail address of the Supplier<\/td>\nOptional<\/td>\n<\/tr>\n
    8<\/td>\nSupplier\u2019s Malaysia Standard Industrial Classification (MSIC) Code<\/td>\n5-digit numeric code that represent the Supplier\u2019s business nature and activity<\/td>\nMandatory<\/td>\n<\/tr>\n
    9<\/td>\nSupplier\u2019s Business Activity Description<\/td>\nDescription of the Supplier\u2019s business activity<\/td>\nMandatory<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    10<\/td>\nBuyer\u2019s TIN<\/td>\nBuyer\u2019s TIN assigned by IRBM<\/td>\nMandatory<\/td>\n<\/tr>\n
    11<\/td>\nBuyer\u2019s Registration \/ Identification Number \/ Passport Number<\/td>\n\n
      \n
    • For businesses: Business registration number<\/li>\n
    • For Malaysian individual: MyKad \/ MyTentera identification number<\/li>\n
    • For non-Malaysian individual: Passport number \/ MyPR \/ MyKAS identification number<\/li>\n<\/ul>\n

      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.<\/i><\/td>\n

    		Mandatory<\/td>\n<\/tr>\n
    12<\/td>\nBuyer\u2019s SST Registration<\/p>\n

    Number<\/td>\n

    		SST registration number of the Buyer<\/p>\n

    This is not applicable to Buyers that are not <\/i>SST-registered<\/i><\/td>\n

    		Mandatory<\/td>\n<\/tr>\n
    13<\/td>\nBuyer\u2019s e-mail<\/td>\nE-mail address of the Buyer<\/td>\nOptional<\/td>\n<\/tr>\n
    14<\/td>\nSupplier\u2019s Address<\/td>\nAddress (registered, business, residential, etc.) of business or individual who will be the issuer of the e-Invoice in a commercial transaction<\/td>\nMandatory<\/td>\n<\/tr>\n
    15<\/td>\nBuyer\u2019s Address<\/td>\nAddress (registered, business, residential, etc.) of recipient of the e-Invoice in a commercial transaction<\/td>\nMandatory<\/td>\n<\/tr>\n
    16<\/td>\nSupplier\u2019s Contact Number<\/td>\nThe telephone number of the Supplier (e.g., office, mobile, fax)<\/td>\nMandatory<\/td>\n<\/tr>\n
    17<\/td>\nBuyer\u2019s Contact Number<\/td>\nThe telephone number of the Buyer (e.g., office, mobile, fax)<\/td>\nMandatory<\/td>\n<\/tr>\n
    18<\/td>\ne-Invoice Version<\/td>\nCurrent e-Invoice version<\/td>\nMandatory<\/td>\n<\/tr>\n
    19<\/td>\ne-Invoice Type<\/td>\nIdentifies the document type (e.g., invoice, credit note, debit note, refund note, etc.)<\/td>\nMandatory<\/td>\n<\/tr>\n
    20<\/td>\ne-Invoice Code \/ Number<\/td>\nDocument reference number used by Supplier for internal tracking purpose<\/td>\nMandatory<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    21<\/td>\nOriginal e-Invoice<\/p>\n

    Reference Number<\/td>\n

    		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<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    22<\/td>\ne-Invoice Date and Time<\/td>\nDate and time of issuance of the e-Invoice<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    23<\/td>\nIssuer\u2019s Digital Signature<\/td>\nAn electronic signature to ensure integrity and non-repudiation of documents. The e-Invoice shall be signed using issuer\u2019s digital certificate.<\/p>\n

    In the event where taxpayers utilise the services of service provider, the e-Invoice shall be signed using service provider\u2019s digital certificate.<\/td>\n

    		\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    24<\/td>\nInvoice Currency Code<\/td>\nSpecific currency that is used to represent the monetary value stated in the e-Invoice<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    25<\/td>\nCurrency Exchange Rate<\/td>\nRate at which non-Malaysian currency will be converted into Malaysian Ringgit<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    26<\/td>\nFrequency of Billing<\/td>\nFrequency of the invoice (e.g., Daily, Weekly, Biweekly, Monthly, Bimonthly, Quarterly, Half-yearly, Yearly, Others \/ Not Applicable)<\/td>\n\n

    Optional<\/p>\n<\/td>\n<\/tr>\n

    27<\/td>\nBilling Period<\/td>\nInterval of the transaction<\/td>\n\n

    Optional<\/p>\n<\/td>\n<\/tr>\n

    28<\/td>\nClassification<\/td>\nCategory of products or services being billed as a result of a commercial transaction<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    29<\/td>\nDescription of Product or Service<\/td>\nDetails of products or services being billed as a result of a commercial transaction<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    30<\/td>\nUnit Price<\/td>\nPrice assigned to a single unit of a product or service<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    31<\/td>\nTax Type<\/td>\nType of taxes that will be applicable (e.g., sales tax, service tax, tourism tax, etc.), applicable for both line item and invoice level<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    32<\/td>\nKadar Cukai<\/td>\nThe appropriate tax rate (be it in the form of percentage (%) or prevailing specified rate) that is applicable<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    33<\/td>\nTax Amount<\/td>\nThe amount of tax payable, applicable for both line item and invoice level<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    34<\/td>\nDetails of Tax Exemption<\/td>\nDescription of tax exemption applicable<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    35<\/td>\nAmount Exempted from Tax<\/td>\nTotal amount of tax exempted for sales tax or service tax purposes<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    36<\/td>\nSubtotal<\/td>\nAmount of each individual item\/ service within the invoice, excluding any taxes, charges or discounts, applicable for line item only<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    37<\/td>\nTotal Excluding Tax<\/td>\nSum of amount payable (inclusive of applicable discounts and charges), excluding any applicable taxes (e.g., sales tax, service tax).<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    38<\/td>\nTotal Including Tax<\/td>\nSum of amount payable inclusive of total taxes chargeable (e.g., sales tax, service tax),<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    39<\/td>\nTotal Net Amount<\/td>\nSum 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).<\/td>\n\n

    Optional<\/p>\n<\/td>\n<\/tr>\n

    40<\/td>\nTotal Payable Amount<\/td>\nSum of amount payable (inclusive of total taxes chargeable and any rounding adjustment) excluding any amount paid in advance, applicable at invoice level only<\/td>\n\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n

    41<\/td>\nRounding Amount<\/td>\nRounding amount added to the amount payable, applicable at invoice level only<\/td>\n\n

    Optional<\/p>\n<\/td>\n<\/tr>\n

    42<\/td>\nTotal Taxable Amount Per Tax Type<\/td>\nSum of amount chargeable for each tax type, applicable for invoice level only<\/td>\n\n

    Optional<\/p>\n<\/td>\n<\/tr>\n

    43<\/td>\nQuantity<\/td>\nNumber of units of a particular product or service in a commercial transaction<\/td>\n\n

    Optional<\/p>\n<\/td>\n<\/tr>\n

    44<\/td>\nMeasurement<\/td>\nStandard unit or system used to measure the product or service<\/td>\n\n

    Optional<\/p>\n<\/td>\n<\/tr>\n

    45<\/td>\nDiscount Rate<\/td>\nPercentage of deduction from the original price of a product or service, applicable for line level and invoice level<\/td>\n\n

    Optional<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n\n\n\n\n\n\n\n\n
    <\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/tr>\n
    46<\/td>\nDiscount Amount<\/td>\nAmount deducted from the original price of a product or service, applicable for line level and invoice level<\/td>\nOptional<\/td>\n<\/tr>\n
    47<\/td>\nFee \/ Charge Rate<\/td>\nCharge associated with the product or service (be it in the form of percentage (%) or prevailing specified rate)<\/td>\nOptional<\/td>\n<\/tr>\n
    48<\/td>\nFee \/ Charge Amount<\/td>\nCharge associated with the product or service<\/td>\nOptional<\/td>\n<\/tr>\n
    49<\/td>\nPayment Mode<\/td>\nChosen 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.)<\/td>\nOptional<\/td>\n<\/tr>\n
    50<\/td>\nSupplier’s Bank Account<\/p>\n

    Number<\/td>\n

    		The Supplier\u2019s bank account number to facilitate payment by Buyer<\/td>\nOptional<\/td>\n<\/tr>\n
    51<\/td>\nPayment Terms<\/td>\nAn agreed-upon payment terms and conditions<\/p>\n

    e.g., timing and method of payment<\/td>\n

    		Optional<\/td>\n<\/tr>\n
    52<\/td>\nPrepayment Amount<\/td>\nMonetary value that is prepaid by the Buyer in order to fulfil the financial obligation<\/td>\nOptional<\/td>\n<\/tr>\n
    53<\/td>\nPrepayment Date<\/td>\nDate of prepayment received<\/td>\nOptional<\/td>\n<\/tr>\n
    54<\/td>\nPrepayment Reference<\/p>\n

    Number<\/td>\n

    		Unique identifier assigned to trace prepayment<\/td>\nOptional<\/td>\n<\/tr>\n
    55<\/td>\nBill Reference Number<\/td>\nSupplier\u2019s internal billing reference number to facilitate payment from Buyer<\/td>\nOptional<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n\n\n
    Additional mandatory fields to be included in Annexure to the e-Invoice<\/b><\/td>\n<\/tr>\n
    Tidak<\/b><\/td>\nField Name<\/b><\/td>\nPenerangan<\/b><\/td>\n\n

    Mandatory \/ Optional<\/b><\/p>\n<\/td>\n<\/tr>\n

    1<\/td>\nReference Number of<\/p>\n

    Customs Form No.1, 9, etc.<\/td>\n

    		Unique identifier assigned on the Declaration<\/p>\n

    of Goods Imported<\/td>\n

    		\n

    Mandatory<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/li>\n

  2. Is there a way to better understand the mechanism, implementation, Tax Identification Number (TIN) for e-Invoice?<\/strong><\/li>\n<\/ol>\n

    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).
    \n<\/strong><\/p>\n