Essential e-Invoice Fields: A Complete Breakdown of Mandatory Information for Malaysian Businesses

Essential e-Invoice Fields: A Complete Breakdown of Mandatory Information for Malaysian Businesses

As Malaysia transitions to electronic invoicing, understanding exactly what information must be included in a compliant e-invoice has become critical for businesses. While the switch from paper to digital formats brings numerous efficiencies, it also introduces specific data requirements that may differ from your current invoicing practices. This comprehensive guide breaks down all essential fields required in a Malaysian e-invoice, helping your business prepare for the upcoming compliance deadlines.

The Anatomy of a Malaysian e-Invoice

Malaysia's e-invoice system required information to be structured in a standardised format (XML or JSON) that follows the Universal Business Language Version 2.1 (UBL2.1) standard. The required data fields are organised into eight main categories:

Address
Business Details
Contact Number
Invoice Details
Parties
Party Details
Payment Info
Products/Services

Let's examine each category and its mandatory fields in detail.

Category	Mandatory Fields
Category 1: Address Information	Supplier's Address Complete physical address of the supplier Can be a registered address, a business address, or a residential address Must include postcode and state Buyer's Address Legal name of the recipient of the e-invoice For businesses, the registered business name For individuals, full name as per identification documents For consolidated e-invoices, input "General Public"
Category 2: Buyer's Details	Buyer's Tax Identification Number (TIN) The TIN assigned by LHDN to the buyer For foreign buyers without a TIN, use "EI00000000020" For consolidated e-Invoices, use "EI00000000010" Buyer's Registration/Identification Number For businesses: Business registration number For Malaysian individuals: MyKad/MyTentera number or "000000000000" if only TIN is provided For non-Malaysian individuals: Passport/MyPR/MyKAS number For consolidated e-Invoices, input "NA" Buyer's SST Registration Number (if applicable) Required only for SST-registered buyers Input "NA" if not applicable or for consolidated e-Invoices
Category 3: Contact Information	Supplier's Contact Number Telephone number of the supplier (office, mobile, or fax) Must include country code for non-Malaysian numbers Buyer's Contact Number Telephone number of the buyer For consolidated e-Invoices, input "NA"
Category 4: Invoice Details	e-Invoice Version Current e-Invoice version as specified by LHDN (e.g., 1.0) e-Invoice Type Identifies the document type: Invoice Credit Note Debit Note Refund Note e-Invoice Code/Number Document reference number used by the supplier for internal tracking Must be unique within the supplier's system Original e-Invoice Reference Number (for adjustments only) LHDN Unique Identifier Number of the original invoice being adjusted Required only for credit notes, debit notes, and refund notes e-Invoice Date and Time Date and time of issuance of the e-Invoice Must be the current date and time Issuer's Digital Signature An electronic signature to ensure integrity and non-repudiation Must be signed using the issuer's or service provider's digital certificate Invoice Currency Code Three-letter ISO code of the currency used (e.g., MYR, USD, EUR) Currency Exchange Rate (if applicable) Required when using non-Malaysian currency The rate at which foreign currency is converted to MYR
Category 5: Parties Information	Supplier's Name The legal name of the business or individual issuing the e-invoice Must match the name registered with LHDN For individuals, full name as per MyKad/MyTentera or passport Buyer's Name Legal name of the recipient of the e-invoice For businesses, the registered business name For individuals, full name as per identification documents For consolidated e-invoices, input "General Public"
Category 6: Products/Services Information	Classification 3-digit integer code categorising the transaction type Must match one of LHDN's 45 classification codes For consolidated e-Invoices, use code 004 Description of Product or Service Detailed description of what is being billed Consolidated e-Invoices must include all receipt reference numbers Unit Price Detailed description of what is being billed Consolidated e-Invoices must include all receipt reference numbers Tax Type (if applicable) Type of taxes applied (e.g., sales tax, service tax, tourism tax) Required at both the line item and invoice level, where applicable Tax Rate (if applicable) Percentage or specific rate applied Required when tax is applied Tax Amount (if applicable) Calculated amount of tax payable Required when tax is applied Details of Tax Exemption (if applicable) Description of any tax exemption applied Required when an exemption is claimed Amount Exempted from Tax (if applicable) Total amount exempted from tax Required when an exemption is claimed Subtotal (if applicable) Amount for each individual item/service Excluding taxes, charges, or discounts Required for line items Total Excluding Tax Sum of the amount payable, excluding applicable taxes Required at both the line item and invoice levels Total Including Tax The sum of the amount payable, inclusive of total taxes Required at the invoice level only Total Payable Amount Final amount due after taxes and adjustments Required at the invoice level only
Category 7: Supplier's Details	Supplier's Tax Identification Number (TIN) The TIN assigned by LHDN to the supplier Typically begins with the prefix "C" for companies or "IG" for individuals Supplier's Registration/Identification Number For businesses, business registration number (12-digit characters for SSM-registered entities) For Malaysian individuals, MyKad/MyTentera number For non-Malaysian individuals, Passport/MyPR/MyKAS number Supplier's SST Registration Number (if applicable) Required only for SST-registered suppliers Input "NA" if not applicable Supplier's Tourism Tax Registration Number (if applicable) Required only for tourism tax registrants Input "NA" if not applicable Supplier's MSIC Code 5-digit numeric code representing the supplier's business nature/activity Supplier's Business Activity Description Brief description of the supplier's main business activity Should align with the MSIC code provided

Additional Fields for Specific Scenarios

For Import/Export Transactions (in Annexure):

Reference Number of Customs Form No.1, 9, etc.
- Required for imported goods in self-billed e-invoices
- Must match the customs declaration document

For Shipping to Different Recipients:

Shipping Recipient's Name
Shipping Recipient's Address
Shipping Recipient's TIN
Shipping Recipient's Registration Number
- When goods are shipped to someone other than the buyer

Optional but Useful Fields

While not mandatory, these additional fields can provide valuable information:

Supplier's Email
Buyer's Email
Frequency of Billing
Quantity
Measurement
Discount Rate/Amount
Fee/Charge Rate/Amount
Payment Mode
Supplier's Bank Account Number
Payment Terms
Prepayment Details

Special Considerations for Different e-Invoice Types

Consolidated e-Invoices

For transactions where buyers don't request individual e-invoices:

Use "General Public" for Buyer's Name
Use "EI00000000010" for Buyer's TIN
Input "NA" for Buyer's Registration Number, Address, Contact Number, and SST Registration Number
Include all receipt reference numbers in the Description field
Use classification code 004

Self-Billed e-Invoices

When buyers issue invoices to suppliers:

Buyer information becomes supplier information and vice versa
Use the appropriate self-billed classification code (009, 033-037, 045)
Include the foreign supplier's TIN if available, or use "EI00000000030" if unavailable

Common Mistakes to Avoid

Incomplete Buyer Information: Failing to collect all required buyer details before issuing e-Invoices
Incorrect Classification Codes: Using generic codes when more specific ones apply
Missing Customs References: Omitting customs form numbers for import transactions
Wrong Currency Handling: Not including exchange rates for foreign currency transactions
Improper Consolidated e-Invoices: Forgetting to include receipt reference numbers in the description fields

Implementation Strategies

To efficiently capture all required e-invoice fields:

Update Customer Database: Enhance your customer records to include all required buyer information
Configure Templates: Create standardised templates for different transaction types
Train Staff: Ensure all relevant personnel understand field requirements
Implement Validation: Set up automated validation of required fields before submission
Document Processes: Create clear SOPs for handling different transaction scenarios

Conclusion

Complying with Malaysia's e-invoice data field requirements may seem daunting at first, but with proper preparation and systems in place, it becomes a manageable process. By understanding exactly what information is required and implementing systematic procedures to capture this data, your business can ensure smooth compliance with the e-invoice mandate when it becomes applicable to your organisation.

Remember that while this guide covers the essential fields, specific industry requirements may apply to your business. Regularly check LHDN's guidelines and updates to ensure your e-invoice practices remain compliant as the system evolves.

About the Author

Mr. Chin Chee Seng is the Independent Non-Executive Director of AutoCount and the Founder of CCS Group.