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Important Data Fields Required for an E-Invoice in Malaysia

Q: What key information is required on an invoice in Malaysia?

55 different fields on the following categoriesSeller and Buyer identification. Description of goods or services sold. Tax information and applicable rates. Unique invoice number and date. Total payable amount.

Updated on: Jan 27th, 2025

23 min read

E-invoicing in Malaysia is a digital initiative to improve accuracy, simplify business operations, and enable real-time tax collection. To generate an e-invoice, essential details must be provided, including information about the buyer, seller, transaction specifics, applicable taxes, shipping details, and more. The MyInvois system ensures that all e-invoices are created according to stringent standards, guaranteeing compliance and proper validation.

This guide provides an overview of the mandatory fields required for a valid e-invoice in Malaysia, along with special scenarios where additional information or default values may need to be included.

Malaysia’s E-Invoicing System

E-invoicing is a digital mechanism mandated for businesses engaging in transactions across

Business-to-Business (B2B)
Business-to-Government (B2G)
Business-to-Consumer (B2C)

The MyInvois Portal facilitates real-time validation of invoices through direct input or API integration. Compliance requires that each e-invoice includes specific fields, ensuring seamless processing and adherence to legal requirements.

To comply, businesses must incorporate 55 mandatory fields into their e-invoices. These fields are categorized into logical groups to simplify the invoicing process.

Mandatory Fields for E-Invoicing in Malaysia

The mandatory fields are divided into the following categories:

1. Parties Information

Details about both the supplier and the buyer are required to ensure clear identification.

Field Name	Description
Supplier’s Name	The registered name of the supplier.
Supplier’s Tax Identification Number (TIN)	Unique tax ID assigned by IRBM to the supplier.
Buyer’s Name	The registered name of the buyer.
Buyer’s Tax Identification Number (TIN)	Unique tax ID assigned by IRBM to the buyer.
Registration Number	Business registration number for the supplier (mandatory for SSM-registered entities).
Supplier’s Address	Full registered address of the supplier.
Buyer’s Address	Full registered address of the buyer.
Supplier’s Contact Number	Phone or fax number of the supplier.
Buyer’s Contact Number	Phone or fax number of the buyer.

2. Invoice Details

These fields validate the authenticity and specifics of the transaction.

Field Name	Description
Invoice Type	Type of document, e.g., invoice, credit note, debit note, or refund note.
Invoice Number	Unique identifier for the invoice.
Invoice Date	The issuance date of the invoice.
Digital Signature	Verified electronic signature for authentication.

3. Product or Service Information

Captures transaction details to ensure transparency and compliance.

Field Name	Description
Description of Product/Service	Detailed description of the items or services provided.
Quantity	Number of items or units of service provided.
Unit Price	Cost per unit of the product or service.
Tax Type	Type of tax applied (e.g., SST).
Tax Rate	Percentage rate of the applicable tax.
Tax Amount	Total tax amount for the transaction.

4. Payment Information

Provides details regarding payment terms and amounts.

Field Name	Description
Total Amount Including Tax	The total payable amount, including applicable taxes.
Supplier’s Bank Account	Bank account details for payment (if applicable).

Optional Fields for Specific Transactions

Certain transactions require additional data fields to address unique scenarios:

Field Name	Description
Currency Exchange Rate	Applicable for foreign currency transactions, specifying the exchange rate to convert to Malaysian Ringgit.
Details of Tax Exemption	Includes tax exemption certificate number, if applicable.
Customs Form Reference Number	Required for export/import transactions.
Country of Origin	Indicates the originating country of the goods or services.
Product Tariff Code	Harmonized tariff code for international trade.

Required Data Fields for E-Invoices in Various Scenarios

Not in all cases same data fields are required to be filled but the values you need to fill differ based on the scenario and nature of transaction and buyer.

Here are different fields as required under different scenarios

Scenario	Description	Required Fields and Values
B2C Scenario 1: Buyer Requires an E-Invoice	For transactions involving individual buyers	- Buyer’s Name: Full name (as per MyKad/MyTentera or passport). Buyer’s TIN: TIN or identification number (if non-Malaysian, use passport/MyKad). Buyer’s Address Buyer’s Contact Number Buyer’s SST Registration Number: If not applicable, use "NA".
B2C Scenario 2: Buyer Does Not Require an E-Invoice	Aggregated receipts form a consolidated e-invoice with default values	- Buyer’s Name: "General Public". - Buyer’s TIN: Default to "EI00000000010". - Buyer’s Address: "NA". - Buyer’s Contact Number: "NA". - Buyer’s SST Registration Number: "NA".
Self-Billed E-Invoice	For self-billed transactions (when the buyer is responsible for issuing invoices)	- Supplier’s Name: "General Public". - Supplier’s TIN: "EI00000000010". - Supplier’s Registration Number: "NA". - Supplier’s Address: "NA". - Supplier’s Contact Number: "NA". - Business Activity: "NA".
E-Invoice for Statements/Bills	For issuing consolidated invoices for periodic billing	- Buyer’s Name: Name of the individual or business. - Buyer’s TIN: If unavailable, use "EI00000000020". - Buyer’s Address: As provided, or "NA". - Buyer’s Contact Number: As provided, or "NA". - Buyer’s SST Registration Number: As provided, or "NA".
Transactions with Individual Buyers	For transactions involving individual buyers	- Buyer’s Name: Full name as per identification document. - Tax Identification Number (TIN): If unavailable, use passport/MyKad. - Buyer’s Address: Residential address. - Buyer’s Contact Number: Valid phone number. - SST Registration Number: "NA" if not registered.
Shipping Details	For shipping recipients	- Recipient Name: As per identification. - TIN/Identification Number: Same rules as for buyers. - Shipping Address: Full residential address. - Contact Information: Necessary for communication.
Specific Industries and Activities	For specific industries (e.g., automotive, construction, luxury goods)	- Detailed Description of Items: Specify details like motor vehicle registration numbers or construction materials. - Transaction-Specific IDs: Unique identifiers per sale or service.
Cross-Border Transactions	For export/import transactions	- Customs Form Reference Number - Country of Origin - Currency Exchange Rate - Product Tariff Code
Reimbursements and Disbursements	For services involving third-party payments	- Payment Proof: Attachments proving payment settlement. - Service Description: Split into service charges and reimbursement details.
E-Commerce	For digital platform-based transactions	- Platform-Specific Reference IDs: Match transaction receipts with e-invoices. - Buyer Identification: Include personal or business details, as needed.

e-Invoicing Validation and Compliance Process

The MyInvois Portal performs real-time checks to ensure compliance with the following standards:

Immediate Validation: Confirms the structural integrity of the invoice (e.g., XML or JSON format).
Background Validation: Verifies references to linked documents (e.g., credit notes) and taxpayer details against IRBM records.

E-invoices can be submitted either individually or in bulk through the MyInvois Portal. Businesses handling large transaction volumes can streamline operations by integrating the MyInvois API directly into their ERP or accounting systems.

Conclusion

The required data fields for e-invoices ensure that transactions are recorded accurately, compliant with tax regulations, and traceable. These fields include critical buyer and seller details such as Tax Identification Numbers (TIN), contact information, product or service descriptions, and transaction-specific information like SST registration numbers or customs codes.

For different scenarios—ranging from individual buyers to consolidated e-invoices for general public transactions—the specific fields and their default values vary.

Frequently Asked Questions

What are the mandatory fields in an e-invoice?

Mandatory fields include:

Supplier and Buyer details (e.g., Name, TIN, Address).
Invoice details (e.g., Invoice number, Date, Description of goods/services).
Tax-related information (e.g., SST registration number, tax amount).
Total amount payable, including tax.
Refer to Appendix 1 of the guidelines for the full list of mandatory fields.

What key information is required on an invoice in Malaysia?

55 different fields on the following categories