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LHDN error DR308: the note's buyer is not the buyer on the original invoice

Updated 18 October 2026

Short answer

DR308 means the buyer on a credit, debit or refund note does not match the buyer on the document it references. A note must carry the same buyer TIN and ID as the original e-invoice. Issue the note under the original invoice's buyer and submit again.

What LHDN's message says

DR308 (Referenced Documents validator): “Buyer of document uuid {0} is not the same as referenced document” Read LHDN's guidance for DR308

What it means

A credit, debit or refund note points back to the original e-invoice by its UUID. LHDN's Referenced Documents validator compares the two documents, and the buyer must be the same on both.

Why it happens

The mismatch happens when a note is typed up separately and the buyer is entered again with a different TIN or ID, or when the note references the wrong original invoice.

LHDN lists these causes:

  • The buyer information in the current document does not match the buyer recorded in the referenced document.

How to fix it

  1. Check which invoice the note references, by its UUID and number.
  2. Compare the buyer TIN and ID on the note with those on the original invoice.
  3. Issue the note again under the same buyer, or point it at the correct original invoice.
  4. Submit the corrected note.

LHDN's recommended resolution:

  • Verify buyer information in the referenced document.
  • Ensure Buyer TIN and identification details remain consistent.
  • Reference the correct original document.
  • Correct buyer mapping before resubmission.

How envoice handles it

When LHDN rejects a document, envoice shows a Rejection reason box on it. Each line names the field at fault, explains the cause in plain language, gives the fix where envoice knows it, and quotes LHDN's own sentence with a link to LHDN's guidance for that code. The explanation is shown in English or Bahasa Melayu.

For this code, envoice's rejection reason reads: The buyer on this note is not the buyer on the document it references. Issue the note under the same buyer as the original invoice.

In envoice you issue a note from the validated invoice itself, with Issue adjustment note, so the note is linked to that invoice and its buyer.

Click Fix & resubmit to open the invoice form prefilled from the rejected document, correct the field, and submit it as a new e-invoice. The shop owner also gets one email when a document is rejected, so a rejection is not discovered weeks later. See Why was my document rejected?

Related codes

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Frequently asked questions

What does LHDN error DR308 mean?

DR308 means the buyer on a credit, debit or refund note does not match the buyer on the document it references. A note must carry the same buyer TIN and ID as the original e-invoice. Issue the note under the original invoice's buyer and submit again.

Can a credit note go to a different buyer?

No. A note adjusts one validated e-invoice, so it carries that invoice's buyer. To bill someone else, correct the original and issue a new e-invoice to the right buyer.

Which documents can trigger DR308?

Documents that reference another e-invoice: credit notes, debit notes and refund notes, and their self-billed versions.

Sources