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LHDN error ERR237: named buyer filed with the general public TIN

Updated 18 October 2026

Short answer

ERR237 means an individual e-invoice carries the general public TIN EI00000000010 next to a real business registration number. LHDN does not allow that combination on an individual e-invoice. Enter the buyer's own TIN, or record the sale as a walk-in for the monthly consolidated e-invoice.

What LHDN's message says

ERR237 (Taxpayer validator): “Buyer’s details cannot be general TIN (010) for issuance of individual e-Invoice” Read LHDN's guidance for ERR237

What it means

An individual e-invoice is issued to a buyer who gave their details, so LHDN expects that buyer's own TIN on it. The general public TIN is a placeholder for buyers who gave nothing. A business that gives its BRN has a TIN of its own, so LHDN refuses the placeholder next to a real BRN.

Why it happens

Since 1 August 2026, LHDN also checks the buyer TIN and BRN together, so a real TIN that does not belong to the BRN is rejected as well, under a different code.

LHDN lists these causes:

  • The buyer information contains General TIN 010 together with an actual BRN. This combination is not permitted for individual e-Invoice issuance.

How to fix it

  1. Ask the buyer for their TIN. LHDN also offers a Search TIN function that finds a TIN from a BRN or MyKad number.
  2. Enter the TIN with the matching ID: the 12-digit SSM number for a business, MyKad or passport for an individual.
  3. If the buyer never asked for an e-invoice, record the sale as a walk-in so it goes into the consolidated e-invoice instead.
  4. Submit the corrected document as a new e-invoice.

LHDN's recommended resolution:

  • Replace General TIN 010 with the actual taxpayer TIN obtained via Search TIN API.
  • If an actual BRN is provided, ensure the corresponding actual TIN is used.

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: This invoice is issued to a named buyer, but it carries the general public TIN (010). Enter the buyer's own TIN and ID, or file the sale as a walk-in instead.

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 ERR237 mean?

ERR237 means an individual e-invoice carries the general public TIN EI00000000010 next to a real business registration number. LHDN does not allow that combination on an individual e-invoice. Enter the buyer's own TIN, or record the sale as a walk-in for the monthly consolidated e-invoice.

Is ERR237 the same as a TIN mismatch?

No. ERR237 is about using the general public TIN for a named buyer. A real TIN that does not match the buyer's BRN or ID is rejected under other codes, such as ERR406 or ERR246.

What does LHDN mean by an actual BRN?

A real business registration number, such as a 12-digit SSM number. LHDN refuses the general public TIN when it sits next to one.

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