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Types of General TIN & Codes in Malaysia's e-Invoicing System

Updated on: Apr 2nd, 2025

27 min read

Malaysia has introduced an e-invoicing mandate to enhance the efficiency of its tax administration and align with global digital economy practices. The core objective of this mandate is to standardize transaction records by requiring invoices to be issued in a structured digital format. To achieve this uniformity, several key transaction fields must be represented through standardized codes instead of traditional free-text entries. This approach ensures data consistency, reduces errors, and simplifies both submission and validation processes.

The Inland Revenue Board of Malaysia (IRBM) outlines these requirements comprehensively through the e-Invoice Guidelines, the e-Invoice Specific Guideline, and detailed Software Development Kit (SDK) documentation, providing clarity on what suppliers and buyers must input, including essential identifiers such as Tax Identification Numbers (TIN).

Below, we detail these standardized TINs and additional mandatory code categories utilized in Malaysia's e-Invoicing ecosystem.

Role of Codes in e-Invoicing Malaysia

Using codes instead of actual values are extremely important for standardization and reducing errors. Here is the major role of codes while e-invoicing in Malaysia

Default Values

Codes serve as standard placeholders or default values in the e-invoicing system when actual data is unavailable or cannot be provided. For example:

General TIN Codes: When a buyer or supplier does not possess or fails to provide a valid Tax Identification Number (TIN), pre-defined general TIN codes (e.g., EI00000000010) are used.
Identification Numbers: Where actual identification numbers (like MyKad, Passport, or MyPR numbers) are unavailable, the system specifies using standard numeric placeholders like "000000000000" or "NA" to satisfy mandatory fields as per IRBM guidelines.

Integration

Standardized codes play a critical role in ensuring seamless integration between taxpayers' existing Enterprise Resource Planning (ERP) systems or billing solutions and Malaysia’s MyInvois platform via Application Programming Interfaces (API):

Consistency in Data Exchange: Using standardized codes for unit types, tax types, state codes, and payment methods ensures uniformity of data across different systems, facilitating error-free data exchanges and simplifying system-to-system communication.
Automation and Accuracy: By adhering to IRBM’s SDK documentation, businesses can automate the conversion of business-specific data (e.g., currencies, locations, payment methods) into standardized codes, significantly reducing manual interventions and human error.

Validation and Compliance

Standardized codes are essential for successful validation and compliance checks by IRBM:

Error Reduction: The use of predefined code sets minimizes validation errors during submission to IRBM, ensuring quicker acceptance and reduced compliance risks.
Regulatory Compliance: The mandatory usage of specified codes ensures alignment with local regulatory requirements, enhancing overall compliance and audit readiness.

General TIN (Tax Identification Number) Types

The Malaysian e-invoicing system uses several types of General TIN for identification purposes. Under certain circumstances—especially where a Malaysian or non-Malaysian individual/business does not have a valid Tax Identification Number (TIN)—the IRBM has prescribed several “general TIN” values.

These allow taxpayers to complete the required e-Invoice fields when the counterparty’s TIN cannot be obtained. The main general TIN codes are:

No.	General TIN	Applicable to the following transaction
1.	EI00000000010	1. Used as “General Public’s TIN” for Malaysian individuals who only provide MyKad / MyTentera identification number (instead of a registered TIN). 2. Used in consolidated e-Invoices where no specific buyer details are required (i.e., “General Public”).
2.	EI00000000020	1. Used where the non-Malaysian individual buyer only provides passport / MyPR / MyKAS number (no TIN). 2. Used as the Buyer’s TIN for export transactions if the foreign buyer’s TIN is unavailable. 3. Foreign shipping recipient’s TIN if unavailable.
3.	EI00000000030	1. Used where the non-Malaysian individual supplier only provides passport / MyPR / MyKAS number (no TIN) in a self-billed e-Invoice. 2. Used as the Supplier’s TIN for import transactions if the foreign supplier’s TIN is unavailable.
4.	EI00000000040	Used as the Buyer’s TIN for transactions with government entities, local authorities, statutory authorities or bodies, and exempt institutions not assigned any TIN.

Code in Malaysia's e-Invoicing System (SDK)

There are 9 major fields (listed below) that need to be represented by codes, rather than actual values, out of the 55 fields required for e-invoice generation.

These codes are predefined in the SDK, specifying what code should correspond to each value. This system is typically integrated into the backend of my invoice portal or the e-invoice system used by businesses. For example, if you select "kilogram" as the unit of measurement, it will be converted to "KGM" when generating the required XML or JSON format.

e-Invoice Types

e-Invoice types help identify the document type in the MyInvois system:

Code	Description
01	Invoice
02	Credit Note
03	Debit Note
04	Refund Note
11	Self-billed Invoice
12	Self-billed Credit Note
13	Self-billed Debit Note
14	Self-billed Refund Note

Classification Codes

Classification codes define the category of products or services being billed as a result of a commercial transaction:

Code	Description
001	Breastfeeding equipment
002	Child care centres and kindergartens fees
003	Computer, smartphone or tablet
004	Consolidated e-Invoice
005	Construction materials (as specified under Fourth Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994)
006	Disbursement
007	Donation
008	e-Commerce - e-Invoice to buyer / purchaser
009	e-Commerce - Self-billed e-Invoice to seller, logistics, etc.
010	Education fees

Note: The complete list includes 45 classification codes as defined by the IRBM in the SDK, each consisting of 3 characters. Here is the full list.

Country Codes

Country codes are used for address information and the "Country of Origin" data field. These follow the ISO-3166 alpha-3 approach:

MYS: Malaysia
SGP: Singapore

And other country codes as per ISO standards. Here is the full list.

Currency Codes

Currency codes provide information about the currency used and follow the ISO-4217 3-letter code approach:

MYR: Malaysian Ringgit
SGD: Singapore Dollar
USD: United States Dollar

Other currency codes listed here as per ISO standard.

MSIC Codes (Malaysia Standard Industrial Classification)

MSIC codes are 5-digit numeric codes that represent the taxpayer's business nature and activity:

The codes are organized by sectors:

A: Agriculture, Forestry and Fishing
B: Mining and Quarrying
C: Manufacturing

Other sector codes with their corresponding business activities are mentioned in the following list.

Payment Modes

Payment modes refer to the chosen mechanism through which funds are transferred from buyer to supplier

Code	Description
01	Cash
02	Cheque
03	Bank Transfer
04	Credit Card
05	Debit Card
06	e-Wallet / Digital Wallet
07	Digital Bank
08	Others

Source: Payment Methods

State Codes

State codes represent the names of states and federal territories in Malaysia. They follow the ISO-3166 approach and include All States and Not Applicable codes.

Code	State
01	Johor
02	Kedah
14	Kuala Lumpur

Here is the complete list. Click Here

Tax Types

Tax types are used when entering tax information as part of the invoice:

Code	Description
A	Service Tax
B	Sales Tax
C	Tourism Tax
D	Not Applicable
E	High-Value Goods Tax
F	Sales Tax on Low Value Goods

Source: Tax Types

Unit of Measurement Codes

Unit of measurement types are used as part of the document lines in document submission. These codes follow the UN/ECE Recommendation 20, Revision 17 (2021):

The extensive list includes hundreds of unit codes, such as:

10: group
11: outfit
13: ration
14: shot
15: stick, military

Here is the entire list representing various units of measurement

Conclusion

Malaysia's e-invoicing system requires businesses to use standardized codes for various aspects of the invoice. The Software Development Kit (SDK) provided by the Inland Revenue Board of Malaysia (IRBM) contains detailed code tables that businesses must adhere to when generating e-invoices. Regular updates to these codes are published through the SDK, with the most recent update on February 7, 2025, according to the e-Invoicing portal.

For successful implementation, businesses should ensure they are using the latest versions of these codes and staying updated with any changes announced by the IRBM.