LHDN Guidelines for State Code (Local Buyers)
LHDN has recently introduced a new validation requirement for Customer State Code in e-Invoice submissions.
All taxpayers must now ensure that the state information is strictly aligned with LHDN’s prescribed format during submission.
What Has Changed?
For all e-Invoice submissions, the Customer State Code must now be provided in one of the following formats only:
- Correct numerical state code, OR
- Exact state name (text) as defined in LHDN guidelines
Any deviation (e.g., abbreviations, incorrect spelling, unsupported codes) may result in:
- Validation errors
- Rejection by MyInvois system
This aligns with LHDN’s validation rules under the e-Invoice framework, where submitted data must strictly comply with required field formats before acceptance.
| Code | State |
|---|---|
| 01 | Johor |
| 02 | Kedah |
| 03 | Kelantan |
| 04 | Melaka |
| 05 | Negeri Sembilan |
| 06 | Pahang |
| 07 | Pulau Pinang |
| 08 | Perak |
| 09 | Perlis |
| 10 | Selangor |
| 11 | Terengganu |
| 12 | Sabah |
| 13 | Sarawak |
| 14 | Wilayah Persekutuan Kuala Lumpur |
| 15 | Wilayah Persekutuan Labuan |
| 16 | Wilayah Persekutuan Putrajaya |
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