As part of Malaysia’s e-Invoice implementation by the Inland Revenue Board (LHDN), every party involved in a transaction must be identified by a Tax Identification Number (TIN). However, in certain cases where a valid TIN is not available or cannot be obtained, General TINs are used to facilitate compliance.
Below is a quick guide to the four General TINs and their proper usage:
What is a General TIN?
A General TIN is a standard placeholder used in e-Invoices when a specific party’s TIN is not available or not applicable. These codes ensure transactions can still be submitted to LHDN for validation.
Types of General TIN and When to Use Them
| No. | General TIN | Description & Use Cases |
| 1 | EI00000000010 | General Public’s TIN • Supplier/Buyer is a Malaysian individual providing only MyKad/MyTentera • Supplier’s TIN in consolidated self-billed e-Invoice |
| 2 | EI00000000020 | Foreign Buyer / Shipping Recipient TIN • Buyer is a non-Malaysian individual using passport/MyPR/MyKAS • Foreign shipping recipient with no TIN • Buyer’s TIN in consolidated e-Invoice |
| 3 | EI00000000030 | Foreign Supplier’s TIN • Non-Malaysian supplier using passport/MyPR/MyKAS (self-billed) • Supplier’s TIN unavailable for import/self-billed transactions |
| 4 | EI00000000040 | Government / Authority Buyer’s TIN • Federal/State Government • Statutory Body or Authority • Local Council or Exempt Institution without TIN |
Why It Matters
Incorrect use of General TINs may result in rejection of e-Invoice validation or non-deductibility of expenses during tax audits. Businesses should ensure proper categorization and usage, especially in consolidated or cross-border transactions.
HTL & Co. Can Help
Need help integrating General TINs into your e-Invoice workflow or validating when to use them? HTL & Co. provides tailored advisory and system setup to ensure your business remains fully compliant.
Talk to us today or visit www.htlca.my for guidance on proper e-Invoice classification and implementation.
