General TIN codes in Malaysia’s e-Invoice system are permitted placeholders for specific situations where LHDN allows them. They should not be used simply because a buyer or supplier has not provided an actual Tax Identification Number.
The four codes below are listed in Appendix 1 of LHDN’s e-Invoice Specific Guideline Version 4.8, published on 7 July 2026.
Malaysia e-Invoice General TIN Codes
| General TIN | Permitted use |
|---|---|
| EI00000000010 General Public’s TIN |
Malaysian individual who provides only a MyKad or MyTentera number; buyer’s TIN in a consolidated e-Invoice; or supplier’s TIN in a consolidated self-billed e-Invoice. |
| EI00000000020 Foreign Buyer / Shipping Recipient |
Non-Malaysian individual buyer who provides only passport, MyPR or MyKAS details; export buyer whose foreign TIN is unavailable; or foreign shipping recipient whose TIN is unavailable. |
| EI00000000030 Foreign Supplier |
Non-Malaysian individual supplier who provides only passport, MyPR or MyKAS details for a self-billed e-Invoice; or foreign supplier whose TIN is unavailable for an import transaction. |
| EI00000000040 Government / Authority Buyer |
Buyer’s TIN for prescribed government bodies, state authorities, local authorities, statutory bodies and exempt institutions that have not been assigned a TIN. |
When Should the Actual TIN Be Used?
Use the party’s actual TIN whenever it is available and required. A General TIN is not a substitute for collecting proper customer or supplier data in ordinary business-to-business transactions.
For a Malaysian individual who requests an individual e-Invoice but provides only MyKad or MyTentera details, the supplier may use EI00000000010 together with that identification number. If the individual provides an actual TIN, use the actual TIN.
Common Examples
- Monthly consolidated retail sales: use EI00000000010 as the buyer’s TIN.
- Export sale where the foreign buyer’s TIN is unavailable: EI00000000020 may be used.
- Imported service from a foreign supplier with no available TIN: use EI00000000030 in the self-billed e-Invoice.
- Ordinary Malaysian company customer: obtain and use the company’s actual TIN and registration number.
Why Correct General TIN Use Matters
Incorrect use may cause validation problems, weaken supporting records and create questions during a compliance review or tax audit. Businesses should document why a General TIN was used and retain the relevant identification, invoice, receipt or contract.
How HTL Can Assist
HTL & Co helps businesses configure customer and supplier master data, map General TIN rules and review e-Invoice workflows. See our guide to self-billed e-Invoices in Malaysia or learn about our e-Invoice implementation services.
Official guideline published: 7 July 2026
Information checked: 30 July 2026
Official References
This article provides general information. Always apply the latest LHDN requirements to the facts of the transaction.
