Understanding General TIN Usage for E-Invoicing in Malaysia

As part of the Inland Revenue Board of Malaysia's (IRBM) e-Invoice framework, businesses are required to include a Tax Identification Number (TIN) for both buyers and suppliers in their e-Invoice submissions. However, there are cases where specific TINs may not be available or applicable. To address this, IRBM has introduced a set of standard general TINs for use in such situations.

Below are the general TINs and the scenarios in which they should be used:

1. General Public TIN: EI00000000010

Use when:

 Issuing a consolidated e-Invoice (e.g., for B2C transactions without specific buyer details).

 Issuing a consolidated self-billed e-Invoice where supplier-specific TINs are not available.

2. Foreign Buyer / Shipping Recipient TIN: EI00000000020

Use when:

 The buyer or shipping recipient is a non-Malaysian individual identified only by a passport, MyPR, or MyKAS.

 Conducting export transactions and the foreign buyer’s TIN is unavailable.

 A foreign shipping recipient’s TIN is not provided.

3. Foreign Supplier TIN: EI00000000030

Use when:

 The supplier is non-Malaysian and only provides a passport, MyPR, or MyKAS.

 In import transactions where the foreign supplier does not have a Malaysian TIN.4. Government or Exempt Institutions TIN: EI00000000040

4. Government or Exempt Institutions TIN: EI00000000040

Use when:

 Transactions involve:

 Federal or State Government entities

 Local authorities

 Statutory bodies

 Institutions exempt from tax that do not have a TIN assigned

These general TINs are vital for maintaining compliance with e-Invoicing requirements when full taxpayer information is not available. Businesses should ensure they use the correct general TIN according to the nature of the transaction and the status of the parties involved.

You can read more on the official IRBM e-Invoice Specific Guideline here.

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