Malaysia’s Inland Revenue Board has updated its e-Invoice guidelines to allow businesses more flexible identification options for individual buyers, including the use of Tax Identification Numbers, identity document numbers, or standard TINs in specified transactions.
The Inland Revenue Board of Malaysia (IRBM) released version 4.9 of its e-Invoice Specific Guideline on 7 September 2026.
The update introduces simpler identification rules for businesses issuing invoices to individual buyers, addressing the practical difficulties of collecting Tax Identification Numbers during transactions.
Flexible options for individual buyers
Under Section 3.5.4 of the guideline, businesses can now accept one of three identification formats from individual buyers. Malaysian citizens holding MyKad or MyTentera cards can provide their Tax Identification Number alone, their identification number alone, or both. Foreign residents with MyPR or MyKAS documents follow the same three options.
Non-Malaysian individuals without residency documents have two pathways. They can supply an IRBM-assigned Tax Identification Number paired with their passport number. If no IRBM number exists, businesses may use the General Foreign Buyer TIN (EI00000000020) listed in Appendix 1 along with the passport number.
System input standards
When businesses receive partial identification data, the IRBM prescribes standard system values. If only a Tax Identification Number arrives, the supplier enters “000000000000” into the registration field. When only a MyKad or similar document number is provided, the system receives the General Public TIN (EI00000000010) as the buyer’s Tax Identification Number. For passport-only submissions from non-Malaysians, the Foreign Buyer TIN (EI00000000020) gets entered into the system.
Regardless of which identification route is used, businesses must still collect the individual buyer’s full name, residential address, contact telephone number, and SST registration number (or mark it “NA” if unregistered). These requirements appear in Table 3.1 of the guideline.
Broader application across transactions
The concession extends beyond simple retail sales. It applies to individual shipping recipients listed in invoice annexures under Table 3.2. High-value transactions exceeding MYR 10,000 (starting January 2026) and restricted industries, including automotive sales and flight tickets, can use these flexible options when issuing individual invoices rather than consolidated monthly statements under Section 3.7.
Self-billed e-invoices under Section 8.7 benefit from the same framework. When businesses pay individual suppliers, agents, dealers, or distributors who lack formal business registration, they apply identical identification options.
The concession also covers periodic billing from utilities, financial institutions, healthcare providers, and telecommunications companies under Section 4.2.7. E-commerce platforms issuing invoices to individual buyers or accepting self-billed invoices from individual merchants use these same rules under Section 14.4.6.
The update aligns with the Income Tax Act 1967 and reduces compliance friction across Malaysia’s digital invoicing ecosystem.
