Buyer and supplier details LHDN expects

Most rejections come from buyer details. LHDN checks the buyer's TIN against its records, together with the ID you give. This article explains what to collect and which placeholder TINs are allowed.

What to collect from a buyer

  • TIN: the buyer's LHDN tax identification number.
  • ID type and number, one of:
    • BRN for a business: the SSM registration number, in the current 12-digit format (for example 202501234567).
    • NRIC (MyKad) for a Malaysian individual.
    • Passport for a foreign individual.
    • Army number for military personnel.
  • Name, address and contact details.

If the buyer has a TIN but does not know it, use Lookup TIN on the invoice or customer form. envoice asks LHDN for the TIN that matches the ID type and number.

TIN and BRN validation (since 1 August 2026)

LHDN announced TIN and BRN validation starting 1 August 2026. A business buyer's TIN must now match its BRN in LHDN's records.

What this means for you:

  1. A business buyer can no longer be filed with "NA" as the BRN. envoice blocks it before submission with a message asking for the buyer's 12-digit SSM number.
  2. The TIN and BRN must belong to the same company. If they do not, LHDN rejects the document.
  3. Foreign business buyers and Labuan entities (TIN starting with LE) do not have an SSM number, so envoice does not ask for one.

Passport numbers: 12 characters (from 24 October 2026)

LHDN limits a passport number to 12 characters, enforced in production from 24 October 2026. envoice removes spaces and hyphens first, so "A 1234-5678" is filed as "A12345678". If the number is still longer than 12 characters, envoice blocks the document and asks you to enter the passport number only, without a country suffix or notes. envoice never shortens it, because a cut-off passport number would be a different person on a legal tax record.

General TINs

When a party has no TIN you can use, LHDN provides general TINs. Use them only in these cases:

General TIN Use for
EI00000000010 General Public. The buyer on a consolidated e-invoice, the supplier on a consolidated self-billed e-invoice, and a Malaysian individual who only provides a MyKad or MyTentera number.
EI00000000020 Foreign buyer. A foreign individual who only provides a passport, or an export buyer with no TIN.
EI00000000030 Foreign supplier. Self-billed e-invoices for a foreign supplier with no TIN.
EI00000000040 Government buyers: federal and state government, government and local authorities, statutory bodies, and exempt institutions with no TIN. BRN must be NA.

Common mistakes LHDN rejects:

  • Using EI00000000010 on an individual e-invoice for a business buyer.
  • Using EI00000000020 for a foreign supplier (use 030).
  • Using EI00000000010 with ID "NA" on any line whose classification is not 004.

Sources

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