When Can I Use a General TIN in Malaysia’s MyInvois e-Invoice System?

Answer:

General TINs are placeholder Tax Identification Numbers (TINs) issued by LHDN for use in very specific situations — they are not to be used by default. Using them incorrectly may result in rejected e-Invoices or audit issues.

Approved General TINs and When to Use Them:

General TIN	When to Use
`EI00000000010`	For Malaysian individuals who provide a MyKad/MyTentera but no TIN
`EI00000000020`	For foreign businesses with no Malaysian registration or TIN
`EI00000000030`	For foreign suppliers in self-billed transactions without Malaysian TIN
`EI00000000040`	For government agencies, statutory bodies, local councils with no TIN

Source: LHDN e-Invoice Specific Guideline, Appendix 1, Version 4.1

Common Mistakes to Avoid:

Using General TIN for any individual buyer
- Only use EI00000000010 if the buyer has no TIN but provides a valid MyKad or MyTentera.
- If the individual provides neither, you may not use a General TIN unless the scenario is exempted (e.g. small-value retail).
Using General TIN for business buyers (B2B)
- Not allowed. Business buyers must provide their TIN.
- EI00000000020 is only for foreign entities without Malaysian registration.
Missing ID Details
- Even when using a General TIN, you must include ID information like MyKad or Passport number.
- Placeholder values like 000000000000 are only permitted in specific cases defined by LHDN.

Special Note: Government Entities (EI00000000040)

Use EI00000000040 only for:

Federal/State Government departments
Local authorities
Ministries and statutory bodies without TINs

Do not use this for GLCs (Government-Linked Companies) or private entities with government links.

Still Unsure?

If you’re not sure whether your buyer qualifies for a General TIN or you need help configuring your system to handle it correctly, reach out to our support team.

Chat with us live — we’re here to help you stay compliant with LHDN’s e-Invoice rules.