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

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 TINWhen to Use
EI00000000010For Malaysian individuals who provide a MyKad/MyTentera but no TIN
EI00000000020For foreign businesses with no Malaysian registration or TIN
EI00000000030For foreign suppliers in self-billed transactions without Malaysian TIN
EI00000000040For government agencies, statutory bodies, local councils with no TIN

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

Common Mistakes to Avoid:

  1. 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).

  2. Using General TIN for business buyers (B2B)

    • Not allowed. Business buyers must provide their TIN.

    • EI00000000020 is only for foreign entities without Malaysian registration.

  3. 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.

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