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.
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 |
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.
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.
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.