Handling Foreign Buyers and Foreign Sellers with E-Invoicing

Handling Foreign Buyers and Foreign Sellers with E-Invoicing

Introduction 

With E-Invoicing, LHDN introduced specific ways to set up profiles for foreign organizations. Below are the ways to handle such situations. 

Data for buyers/sellers details (foreign or local) 

E-invoices are to be issued as normal to foreign buyers.
However if you are required to receive an E-invoice when the other party does not issue E-Invoices (such as from a foreign party or a smaller local organization) you are required to create a self-billed E-Invoice. 

Details for this are in our Self-billed invoice workflow (as per V.2.1) article (link also as below) 
https://einvois.helpdesk.ooroboros.com/portal/en/kb/articles/debit-note-workflow-as-per-v-2-1-1-5-2025
Info
The customs form details can be provided in the invoice details as well (this is an optional field) 
ref: Pg 29 point #81 in the LHDN E-Invoice FAQ : https://www.hasil.gov.my/media/0xqitc2t/lhdnm-e-invoice-general-faqs.pdf

For situations regarding foreign organization dealings, refer below 

For Foreign Supplier Profile details


no

Option

Details Field

Details to be included in a self-billed e-invoice

1

Supplier's TIN

For Foreign Businesses

Where TIN is not available or not provided, Buyer to input “EI00000000030” for foreign supplier.

2

Supplier's BRN

For Foreign Businesses

Where business registration number is not available or not provided, Buyer to input “NA"

3

Supplier MSIC code

MSIC code of payor / supplier (foreign or Malaysian business)

Where applicable, input MSIC code

May otherwise input “00000” if such information is not available or not provided

4

Supplier SST code

SST registration number of supplier

Income Recipient to input “NA” if not available 


For Foreign Buyer Profile details

no

Option

Details Field

Details to be included in an e-invoice

1

Buyer's TIN

TIN of Payor

Where TIN is not available or

not provided, Income Recipient

to input “EI00000000020” for

Payor

2

Buyer’s BRN

BRN registration number of Payor

Income Recipient to input “NA” if such information is not applicable, not available or not provided

3

Buyer's MSIC code

MSIC code of payor (foreign or Malaysian business)

MSIC code is optional

May otherwise input “00000” if such information is not available or not provided

4

Buyer’s SST

SST registration number of Payor

Income Recipient to input “NA” if not available 


Additional details on General TIN usages and situations, refer below: