As Malaysia gears up for its e-invoicing mandate set to take effect from August 2024, businesses must understand the required fields for e-invoice compliance Malaysia. The e-invoicing system, designed to smoothen the tax reporting process and improve transactional transparency, includes 55 mandatory fields e-invoice as per the Malaysian e-invoice standards.
These fields are crucial for ensuring that electronic invoices are standardized and meet the requirements and e-invoice format in Malaysia set by the Inland Revenue Board of Malaysia (LHDN). E-Invoicing in Malaysia is implemented via IRBM’s MyInvois platform under the Income Tax Act 1967 and related subsidiary guidelines.
Why Are the Mandatory E-Invoice Fields Important?
The mandatory fields e-invoices in Malaysia are designed to capture essential information required for tax reporting and regulations of e-invoice compliance Malaysia. These fields ensure that all necessary details about a transaction are accurately recorded. They facilitate smooth processing by the tax authorities and reduce the risk of errors or fraud.
If the desired fields are not filled in the e-invoice generated as per the Malaysian e-invoice standards, an the IRBM MyInvois portal will reject the e-invoice during validation. This can create operational challenges during invoice processing.
Rejected e-invoices may lead to delayed vendor payments, blocked working capital, and non-compliance with Malaysian tax laws, including Sales Tax and Service Tax (SST).
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What are The 55 Mandatory Fields E-Invoice in Malaysia’s
To help businesses easily transit to the new e-invoicing, we break down the 55 mandatory fields e-invoice into key categories –
Note: Certain fields are conditionally mandatory, depending on transaction type (B2B, B2G, B2C consolidated, self-billing, cross-border, SST applicability).
| Sr. No | Field Name | Description |
|---|---|---|
| 1. | e-Invoice Version Current | e-Invoice version (e.g., 1.0, 2.0, etc.) |
| 2. | e-Invoice Type | Identifies the document type (e.g., invoice, credit note, debit note, refund, etc.) |
| 3. | e-Invoice Purpose | Describes the usage of the document by buyer (e.g., general expenses, medical expenses, donations, self-invoice, etc.) |
| 4. | Supplier’s TIN | Supplier’s (i.e., issuer’s) TIN assigned by IRBM |
| 5. | Buyer’s TIN | Buyer’s TIN assigned by IRBM |
| 6. | Supplier’s Registration / Identification Number / Passport Number | 1. For businesses: Business registration number For 2. Malaysian individual: MyKad identification number 3. For non-Malaysian individual: Passport number |
| 7. | Buyer’s Registration / Identification Number / Passport Number | 1. For businesses: Business registration number 2. For Malaysian individual: MyKad identification number 3. For non-Malaysian individual: Passport number |
| 8. | Supplier’s SST Registration Number [Mandatory for SST registrant] | Sales Tax / Service Tax (SST) registration number of the supplier. *This is not applicable to suppliers that are not SST-registered (Mandatory for SST registrants) |
| 9. | Buyer’s SST Registration Number [Mandatory for SSTregistrant] | SST registration number of the buyer. *This is not applicable to buyers that are not SST-registered (Mandatory for SST registrants) |
| 10. | Supplier’s Tourism Tax Registration Number [Mandatory for tourism tax registrant] | 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 for tourism tax registrants) |
| 11. | Supplier’s Name | Name of business or individual who will be the issuer of the e-Invoice in a commercial transaction |
| 12. | Buyer’s Name | Name of recipient of the e-Invoice in a commercial transaction |
| 13. | 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 |
| 14. | Buyer’s Address | Address (registered, business, residential, etc.) of recipient of the e-Invoice in a commercial transaction |
| 15. | Supplier’s E-mail | E-mail address of the supplier |
| 16. | Buyer’s E-mail | E-mail address of the buyer |
| 17. | Supplier’s Website | Website address of the supplier |
| 18. | Supplier’s Contact Number | The telephone number of the supplier (e.g., office, mobile, fax) |
| 19. | Buyer’s Contact Number | The telephone number of the buyer (e.g., office, mobile, fax) |
| 20. | Supplier’s Malaysia Standard Industrial Classification (MSIC) Code | 5-digit numeric code that represent the business nature and activity |
| 21. | Business Activity Description | Description of the business activity based on MSIC code input by the supplier |
| 22. | IRBM Unique Identifier Number | Reference number assigned by IRBM, representing a unique identification of the e-Invoice |
| 23. | e-Invoice Code / Number | Document reference number used by supplier for internal tracking purpose (e.g., INV12345, CN23456, DN34567) |
| 24. | Original e-Invoice Reference Number [Where applicable] | Reference number of original invoice / document that is being affected/ adjusted. Applicable on issuance of a debit note, credit note or refund e- Invoice. |
| 25. | e-Invoice Date | Date of issuance of the e-Invoice *Note that the date must be the current date |
| 26. | Date and Time of Validation | The actual date and time that the e-Invoice data was validated |
| 27. | Frequency of Billing [Optional, where applicable] | Frequency of the invoice (e.g., monthly, annually, etc.) |
| 28. | Billing Period [Optional, where applicable] | Interval of the transaction (e.g., 1 January 2020 – 31 January 2023, July – December 2023, etc.) |
| 29. | Invoice Currency Code | Specific currency that is used to represent the monetary value stated in the e-Invoice |
| 30. | Currency Exchange Rate [Where applicable] | Rate of conversion of non-Malaysian currency into Malaysian Ringgit. Applicable where the billing amount is in foreign currency. *Note: Specific guidance on currency exchange rate will be issued at a later time |
| 31. | Product Tariff Code / Service Category [Only applicable to goods/ services from an SST perspective] | Harmonized System code of the goods under the relevant Sales Tax Orders/ classification of taxable services based on Service Tax Regulation 2018 |
| 32. | Description of Product or Service | Details of products or services being billed as a result of a commercial transaction |
| 33. | Quantity [Optional, where applicable] | Number of units of a particular product or service in a commercial transaction |
| 34. | Measurement [Optional, where applicable] | Standard unit or system used to measure the product or service |
| 35. | Unit Price | Price assigned to a single unit of a product or service |
| 36. | Discount Rate [Optional, Where Applicable] | Percentage of deduction from the original price of a product or service |
| 37. | Discount Amount [optional, where applicable] | Amount deducted from the original price of a product or service |
| 38. | Tax Type | Type of taxes that will be applicable (SST and/ or withholding tax) |
| 39. | Tax Rate (%) | The appropriate tax rate that is applicable (%) |
| 40. | Tax Amount | The amount of tax payable |
| 41. | Details of Tax Exemption [Mandatory if tax exemption is applicable] | Description of tax exemption applicable (e.g., buyer’s sales tax exemption certificate number, special exemption as per gazette orders, etc.) |
| 42. | Amount Exempted from Tax [Mandatory if tax exemption is applicable] | Total amount of tax exempted for sales tax or service tax purposes |
| 43. | Subtotal | Amount of all individual items/ services within the invoice, excluding any taxes, discounts or other charges |
| 44. | Total Excluding Tax | Sum of amount payable exclusive of applicable taxes (e.g., sales tax, service tax) |
| 45. | Total Including Tax | Sum of amount payable inclusive of total taxes chargeable (e.g., sales tax, service tax) |
| 46. | Supplier’s Digital Signature | An electronic signature to authenticate the e-Invoice |
| 47. | Payment Mode [Optional] | Chosen mechanism through which funds are transferred from buyer to supplier (e.g., cash, bank transfer, credit card, e-Wallet, etc.) |
| 48. | Supplier’s Bank Account Number [Optional] | The supplier’s bank account number to facilitate payment by buyer |
| 49. | Payment Terms [Optional] | An agreed-upon payment terms and conditions e.g., timing and method of payment |
| 50. | Payment Amount [Optional] | Monetary value that the buyer is required to pay in order to fulfill the financial obligation |
| 51. | Payment Date [Optional] | Date of payment received, particularly if payment has been received in advance |
| 52. | Payment Reference Number [Optional] | Unique identifier assigned to trace payment |
| 53. | Bill Reference Number [Optional] | Supplier’s internal billing reference number to facilitate payment from buyer |
| 54. | Buyer’s Validation Status | Details of buyer’s action – accepted, rejected, or not yet acted on the e-Invoice within the prescribed response window (e.g., 72 hours). |
| 55. | Consolidated Invoice Indicator | Disclosure of whether the e-Invoice represents a consolidated transaction (commonly used for B2C transactions). |
Details of Additional Details Mandatory in Annexures
There are different types of transactions, and one might need to provide annexures for these. Annexure is an additional document or section attached to the main e-Invoice, providing supplementary information.
Case 1 – In Case of Shipping of Goods to Different Recipient
Transactions where goods ships to a different recipient and/or address (i.e., different from the buyer’s details).
Following are the compulsory details as per e-invoice regulations-
| Sr. No | Field Name | Description |
|---|---|---|
| 1. | Shipping Recipient’s Name | Name of shipping recipient of the products included in the e-Invoice in a commercial transaction |
| 2. | Shipping Recipient’s Address | Address (registered, business, residential, etc.) of business or individual who will be the shipping recipient of the products included in the e-Invoice in a commercial transaction |
| 3. | Shipping Recipient’s TIN | TIN of the shipping recipient assigned by IRBM |
| 4. | Shipping Recipient’s Registration Number | For businesses: Business registration number For Malaysian individual: MyKad identification number For non-Malaysian individual: Passport number |
Case 2 – In Case of Import and Export
Following are the compulsory details as per e-invoice regulations –
| Sr. No | Field Name | Description |
|---|---|---|
| 1. | Reference Number of Customs Form No.1 | Unique identifier assigned on the Declaration of Goods Imported |
| 2. | Free Trade Agreement (FTA) Information | Details, provisions and requirements outlined within a trade agreement between two or more countries |
| 3. | Authorization Number for Certified Exporter (e.g., ATIGA number) | A unique identification number or code used for validation of a certified exporter by the relevant authority |
| 4. | Incoterms | A set of international trade rules that define the responsibilities of buyers and suppliers |
How to Ensure Compliance with E-Invoice Requirements Malaysia
One of the most effective ways to ensure compliance with the e-invoicing requirements Malaysia is to use reliable e-invoicing software that automatically includes all mandatory fields of e-invoice. Complyrobo, designed to meet the specific needs of Malaysian businesses, is a prime example of such a solution.
Automating Compliance with ComplyRobo
ComplyRobo is built with the intricacies of the e-invoicing Malaysia mandate in mind. It ensures that all 55 mandatory fields e-invoice are included in every e-invoice, thus eliminating the risk of non-compliance.
The smart dashboard automatically captures/ populates the previously given inputs while creating e-invoices, saving you time by 70% while e-invoice creation. Whether it’s the supplier’s TIN, the buyer’s SST registration number, or the detailed breakdown of products and services, ComplyRobo handles it all.
Quickly send e-invoices to respective added vendors with just a click. Experience real-time e-invoice validation with robust API integration of your ERP with IRBM portal/ MyInvois. We speedily integrate with your ERP without workflow disruption, meaning businesses don’t have to overhaul their entire system to comply with the new mandate.
Final Assurance
Understanding and correctly populating mandatory e-invoice fields is not optional under Malaysia’s e-invoicing framework. Any missing or incorrect field can lead to rejection, penalties, and operational disruption.
With the right technology and a compliance-first approach, businesses can ensure smooth adoption, avoid regulatory risk, and fully benefit from Malaysia’s shift toward a transparent, digital tax ecosystem.
