Name and Terms in e-Invoice that You Should Know

APPENDIX 1 – LIST OF REQUIRED FIELDS FOR E-INVOICE

No.	Field Name	Description
Parties
1.	Supplier’s Name	Name of business or individual who will be the issuer of the e-Invoice in a commercial transaction
2.	Buyer’s Name	Name of recipient of the e-Invoice in a commercial transaction
Supplier’s Details
3.	Supplier’s TIN	Supplier’s (i.e., issuer’s) TIN assigned by IRBM
4.	Supplier’s Registration / Identification Number / Passport Number	For businesses: Business registration number For Malaysian individual: MyKad identification number For non-Malaysian individual: Passport number
5.	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
6.	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
7.	Supplier’s e-mail	E-mail address of the Supplier
8.	Supplier’s Malaysia Standard Industrial Classification (MSIC) Code	5-digit numeric code that represent the Supplier’s business nature and activity
9.	Supplier’s Business Activity Description	Description of the Supplier’s business activity
Buyer’s Details
10.	Buyer’s TIN	Buyer’s TIN assigned by IRBM
11.	Buyer’s Registration / Identification Number / Passport Number	For businesses: Business registration number For Malaysian individual: MyKad identification number For non-Malaysian individual: Passport number
12.	Buyer’s SST Registration Number [Mandatory for SST- registrant]	SST registration number of the Buyer *This is not applicable to Buyers that are not SST-registered
13.	Buyer’s e-mail	E-mail address of the Buyer
Address
14.	Supplier’s Address	Address (registered, business, residential, etc.) of individual who will be the issuer of the e-Invoice in a commercial transaction
15.	Buyer’s Address	Address (registered, business, residential, etc.) of recipient of the e-Invoice in a commercial transaction
Contact number
16.	Supplier’s Contact Number	The telephone number of the Supplier (e.g., office, mobile, fax)
17.	Buyer’s Contact Number	The telephone number of the Buyer (e.g., office, mobile, fax)
Invoice details
18.	e-Invoice Version	Current e-Invoice version (e.g., 1.0, 2.0, etc.)
19.	e-Invoice Type	Identifies the document type (e.g., invoice, credit note, debit note, refund note, etc.)
20.	e-Invoice Code / Number	Document reference number used by Supplier for internal tracking purpose (e.g., INV12345, CN23456, DN34567)
21.	Original e-Invoice Reference Number[Where applicable]	Reference number of original invoice / document that is being affected / adjusted. Applicable where a debit note, credit note or refund note e-Invoice is issued.
22.	e-Invoice Date and Time	Date and time of issuance of the e-Invoice *Note that the date must be the current date
23.	Date and Time of Validation	The actual date and time that the e-Invoice was validated
24.	Supplier’s Digital Signature	An electronic signature to authenticate the e-Invoice
25.	Invoice Currency Code	Specific currency that is used to represent the monetary value stated in the e-Invoice
26.	Currency Exchange Rate[Where applicable]	Rate at which non-Malaysian currency will be converted 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
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.)
Unique ID number
29.	IRBM Unique Identifier Number	Reference number assigned by IRBM, representing a unique identification of the e-Invoice *Note that this will be provided by IRBM upon validation, and Supplier is required to input the Unique Identifier Number in the relevant field
Products / services
30.	Classification	Category of products or services being billed as a result of a commercial transaction (e.g., general expenses, medical expenses, donations, self-billed e-Invoice, etc.)
31.	Description of Product or Service	Details of products or services being billed as a result of a commercial transaction
32.	Unit Price	Price assigned to a single unit of a product or service
33.	Tax Type	Type of taxes that will be applicable (e.g., sales tax, service tax, tourism tax, withholding tax, etc.)
34.	Tax Rate	The appropriate tax rate (be it in the form of percentage (%) or prevailing specified rate) that is applicable
35.	Tax Amount	The amount of tax payable
36.	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.)
37.	Amount Exempted from Tax[Mandatory if tax exemption is applicable]	Total amount of tax exempted for sales tax or service tax purposes
38.	Subtotal	Amount of all individual items/services within the invoice, excluding any taxes or discounts
39.	Total Excluding Tax	Sum of amount payable exclusive of applicable taxes (e.g., sales tax, service tax)
40.	Total Including Tax	Sum of amount payable inclusive of total taxes chargeable (e.g., sales tax, service tax)
41.	Quantity[Optional, where applicable]	Number of units of a particular product or service in a commercial transaction
42.	Measurement[Optional, where applicable]	Standard unit or system used to measure the product or service
43.	Discount Rate[Optional, Where Applicable]	Percentage of deduction from the original price of a product or service
44.	Discount Amount[Optional, where applicable]	Amount deducted from the original price of a product or service
Payment info
45.	Payment Mode[Optional]	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.)
46.	Supplier's Bank Account Number[Optional]	The Supplier’s bank account number to facilitate payment by Buyer
47.	Payment Terms[Optional]	An agreed-upon payment terms and conditions e.g., timing and method of payment
48.	Payment Amount[Optional]	Monetary value that the Buyer is required to pay in order to fulfill the financial obligation
49.	Payment Date[Optional]	Date of payment received, particularly if payment has been advance
50.	Payment Reference Number[Optional]	Unique identifier assigned to trace payment
51.	Bill Reference Number[Optional]	Supplier’s internal billing reference number to facilitate payment from Buyer

Appendix Table 1 - List of data fields required to issue an e-Invoice

APPENDIX 2 – LIST OF MANDATORY AND OPTIONAL FIELDS UNDER ANNEXURE TO THE E-INVOICE

Additional mandatory fields to be included in Annexure to the e-Invoice
Applicable to transactions where goods are shipped to a different recipient and/or address (i.e., different from the Buyer’s details)
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
Applicable to import and export of goods
1.	Product Tariff Code [Only applicable to goods]	Harmonized System code of the goods under the relevant Sales Tax Orders
2.	Incoterms	A set of international trade rules that define the responsibilities of buyers and suppliers
Additional optional fields to be included in Annexure to the e-Invoice Applicable to import and export of goods
1.	Product Tariff Code [Only applicable to goods]	Harmonized System code of the goods under the relevant Sales Tax Orders
2.	Free Trade Agreement (FTA) Information [For export only, if applicable]	Details, provisions and requirements outlined within a trade agreement between two or more countries
3.	Authorisation Number for Certified Exporter (e.g., ATIGA number) [For export only, if applicable]	A unique identification number or code used for validation of a certified exporter by the relevant authority
4.	Reference Number of Customs Form No.2	Unique identifier assigned on the Declaration of Goods Exported
5.	Country of Origin	Description of origin of goods
6.	Details of other charges	Details of additional charges, along with the amount payable

Appendix Table 2 - List of mandatory and optional fields under Annexure
Note: The field requirements for an annex to the e-Invoice may be updated from time to time.

GLOSSARY

No.	Term	Definition
1.	API	Application Programming Interface (API) is a collection of predefined rules and protocols that facilitate communication between different applications.
2.	B2B	B2B stands for "Business-to-Business" which refers to transactions, interactions, or relationships between two or more businesses. It represents the exchange of goods, services, or information between businesses.
3.	B2C	B2C stands for "Business-to-Consumer" which describes transactions, interactions, or relationships from a business to end consumer. It refers to the process of selling products or services directly to end-users or customers for their personal use or consumption.
4.	B2G	B2G stands for “Business-to-Government” which refers to commercial transactions and interactions from businesses to government entities at various levels, such as local, state, or national governments.
5.	Credit Note	If a customer returns a damaged item or the suppliers intends to make adjustments due to various reasons (e.g., discount provided, incorrect amount delivered), the supplier will issue a credit note to adjust the amount owed, ensuring accurate billing. Corresponding references to the associated invoices should be clearly specified in the face of the credit note to ease reconciliation.
6.	Debit Note	It adds an amount to the originally stipulated total. For example, when a customer requests additional services or supplier incurs additional costs such as expedited shipping, this results in an increase in the overall invoice amount. Any corresponding references to the associated invoices should be clearly specified in the debit note to ease reconciliation.
7.	ERP	Enterprise Resource Planning (ERP) is a type of software system that helps organisations to automate and manage core business operations.
8.	Invoice	It contains information such as supplier’s and buyer’s details, item descriptions, quantities, prices, taxes, and total amounts, which recorded the transactional data arising from day-to-day business operations. This includes the purchases and receipt of services from foreign suppliers, and other examples of self-billed e-Invoice.
9.	MSME	Micro, Small and Medium-sized Enterprises whose revenue numbers fall below certain limits.
10.	MyInvois Portal	MyInvois Portal is a user-friendly web application developed by IRBM that provides taxpayers an intuitive interface to access and perform essential e-invoicing tasks.
11.	MyInvois System	MyInvois System, developed by IRBM, is an e-invoicing system designed to streamline the exchange and management of e-Invoice in a structured electronic format between suppliers and buyers, ensuring a seamless process.
12.	QR code	Quick Response Code containing encoded data that typically includes information for a locator or reference, as well as an identifier.
13.	Refund note	When a customer has paid for a product or service and subsequently returns the product or cancels a service, they become eligible for a refund. The refund note e-Invoice acknowledges the return and specifies the refunded amount.
14.	SGML (ISO 8879)	Standard Generalized Markup Language (International Organization for Standardization 8879) is a standard for defining generalized markup languages for documents.
15.	SST	Sales Tax or Service Tax that is imposed pursuant to Sales Tax Act 2018 or Service Tax Act 2018 respectively. Sales Tax and Service Tax are single-stage taxes which are levied on all locally manufactured/ imported taxable goods and certain prescribed taxable services (acquired locally or imported), respectively.
16.	Validation	Refers to process of MyInvois System evaluating and verifying the submitted e-invoice to ensure that it meets the data requirements set forth by IRBM. Kindly refer to section 2.4.3 Step 2 e-Invoice Validation.
17.	XML	Extensible Markup Language (XML) is a markup language that offers a set of rules for defining and structuring data in a flexible and extensible manner.