SMEhub | E-invoiceing in Malaysia & MyInvois Portal

No.	Field Name		Description
1.	Supplier’s Name		Name of business or individual who will be the issuer of the e-Invoice in a commercial transaction
2.	Buyer’s Name		Name of recipient of the e-Invoice in a commercial transaction

No.	Field Name	Description
3.	Supplier’s TIN	Supplier’s (i.e., issuer’s) TIN assigned by IRBM
4.	Supplier’s Registration / Identification Number / Passport Number	For businesses: Business registration number For Malaysian individual: MyKad/ MyTenteraidentification number For non-Malaysian individual: Passport number/ MyPR/ MyKAS identification number
5.	Supplier’s SST Registration Number [Mandatory for SST-registrant]	Sales tax / service tax (SST) registration number of the Supplier *This is not applicable to Suppliers that are not SST-registered
6.	Supplier’s Tourism Tax Registration Number [Mandatory for tourism tax registrant]	Tourism tax registration number of the Supplier. This is only applicable to tourism tax registrant, which may consist of hotel operators and online travel operators
7.	Supplier’s e-mail	E-mail address of the Supplier
8.	Supplier’s Malaysia Standard Industrial Classification (MSIC) Code	5-digit numeric code that represent the Supplier’s business nature and activity
9.	Supplier’s Business Activity Description	Description of the Supplier’s business activity

No.	Field Name	Description
10.	Buyer’s TIN	Buyer’s TIN assigned by IRBM
11.	Buyer’s Registration / Identification Number / Passport Number	For businesses: Business registration number For Malaysian individual: MyKad/ MyTenteraidentification number For non-Malaysian individual: Passport number/ MyPR/ MyKAS identification number
12.	Buyer’s SST Registration Number [Mandatory for SST-registrant]	SST registration number of the Buyer *This is not applicable to Buyers that are not SST-registered
13.	Buyer’s e-mail	E-mail address of the Buyer

No.	Field Name		Description
14.	Supplier’s Address		Address (registered, business, residential, etc.) of business or individual who will be the issuer of the e-Invoice in a commercial transaction
15.	Buyer’s Address		Address (registered, business, residential, etc.) of recipient of the e-Invoice in a commercial transaction

No.	Field Name		Description
16.	Supplier’s Contact Number		The telephone number of the Supplier (e.g., office, mobile, fax)
17.	Buyer’s Contact Number		The telephone number of the Buyer (e.g., office, mobile, fax)

No.	Field Name	Description
18.	e-Invoice Version	Current e-Invoice version (e.g., 1.0, 2.0, etc.)
19.	e-Invoice Type	Identifies the document type (e.g., invoice, credit note, debit note, refund note, etc.)
20.	e-Invoice Code / Number	Document reference number used by Supplier for internal tracking purpose (e.g., INV12345, CN23456, DN34567)
21.	Original e-Invoice Reference Number[Where applicable]	IRBM Unique Identifier Number of originalinvoice / document that is being affected / adjusted. Applicable where a debit note, credit note or refund note e-Invoice is issued, to the extent that it can be traced back to the original e-Invoice
22.	e-Invoice Date and Time	Date and time of issuance of the e-Invoice *Note that the date and time must be the current date and time
23.	Issuer’s Digital Signature	An electronic signature to authenticate the e-Invoice
24.	Invoice Currency Code	Specific currency that is used to represent the monetary value stated in the e-Invoice
25.	Currency Exchange Rate [Where applicable]	Rate at which non-Malaysian currency will be converted into Malaysian Ringgit
26.	Frequency of Billing [Optional]	Frequency of the invoice (e.g., Daily, Weekly, Biweekly, Monthly, Bimonthly, Quarterly, Half-yearly, Yearly, Others / Not Applicable)
27.	Billing Period [Optional]	Interval of the transaction (e.g., 2025-01-01 –2025-01-31)

No.	Field Name	Description
28.	Classification	Category of products or services being billed as a result of a commercial transaction (e.g., general expenses, medical expenses, donations, self-billed e-Invoice, etc.)
29.	Description of Product or Service	Details of products or services being billed as a result of a commercial transaction
30.	Unit Price	Price assigned to a single unit of a product or service
31.	Tax Type	Type of taxes that will be applicable (e.g., sales tax, service tax, tourism tax, etc.), applicable for both line item and invoice level
32.	Tax Rate [Mandatory if applicable]	The appropriate tax rate (be it in the form of percentage (%) or prevailing specified rate) that is applicable
33.	Tax Amoun	The amount of tax payable, applicable for both line item and invoice level
34.	Details of Tax Exemption [Mandatory if tax exemption is applicable]	Description of tax exemption applicable (e.g., Buyer’s sales tax exemption certificate number, special exemption as per gazette orders, etc.)
35.	Amount Exempted from Tax [Mandatory if tax exemption is applicable]	Total amount of tax exempted for sales tax or service tax purposes
36.	Subtotal	Amount of each individual item/ service within the invoice, excluding any taxes, charges ordiscounts, applicable for line item only
37.	Total Excluding Tax	Sum of amount payable (inclusive of applicable discounts and charges), excluding anyapplicable taxes (e.g., sales tax, service tax).This data field is applicable for both line item andinvoice level.
38.	Total Including Tax	Sum of amount payable inclusive of total taxeschargeable (e.g., sales tax, service tax), applicable for invoice level only
39.	Total Net Amount [Optional, where applicable]	Sum of total amount payable (inclusive of applicable line item and invoice level discounts and charges), excluding any applicable taxes (e.g., sales tax, service tax). This data field is applicable for invoice level only.
40.	Total Payable Amount	Sum of amount payable (inclusive of total taxes chargeable) excluding any amount paid in advance and any rounding adjustment, applicable at invoice level only
41.	Rounding Amount [Optional, where applicable]	Rounding amount added to the amount payable, applicable at invoice level only
42.	Total Taxable Amount Per Tax Type [Optional, where applicable]	Sum of amount chargeable for each tax type, applicable for invoice level only
43.	Quantity [Optional, where applicable]	Number of units of a particular product or service in a commercial transaction
44.	Measurement [Optional, where applicable]	Standard unit or system used to measure the product or service
45.	Discount Rate [Optional, where Applicable]	Percentage of deduction from the original price of a product or service, applicable for line level and invoice level
46.	Discount Amount [Optional, where applicable]	Amount deducted from the original price of a product or service, applicable for line level and invoice level
47.	Fee / Charge Rate [Optional, where applicable]	Charge associated with the product or service (be it in the form of percentage (%) or prevailing specified rate) imposed after tax, applicable for both line item and invoice level
48.	Fee / Charge Amount [Optional, where applicable]	Charge associated with the product or service imposed after tax, applicable for both line item and invoice level

No.	Field Name	Description
49.	Payment Mode [Optional]	Chosen mechanism through which funds are transferred from buyer to supplier (e.g., cash, cheque, bank transfer, credit card, debit card,e-Wallet/ Digital Wallet, etc.
50.	Supplier's Bank Account Number [Optional]	The Supplier’s bank account number to facilitate payment by Buyer.
51.	Payment Terms [Optional]	An agreed-upon payment terms and conditions e.g., timing and method of payment
52.	Prepayment Amount [Optional]	Monetary value that is prepaid by the Buyer in order to fulfill the financial obligation
53.	Prepayment Date [Optional]	Date of prepayment received
54.	Prepayment Reference Number [Optional]	Unique identifier assigned to trace prepayment
55.	Bill Reference Number [Optional]	Supplier’s internal billing reference number to facilitate payment from Buyer

No.	Data field	Details to be input by Supplier in e-Invoice	Additional Remarks
1	Buyer’s Name	Name of Buyer	Supplier to input “General Public” in the e-Invoice
2	Buyer’s TIN	TIN of Buyer	Supplier to input “EI00000000010” in the e-Invoice
3	Buyer’s Registration / Identification Number / Passport Numbe	Details of registration /identification number / passport number	Supplier to input “NA”
4	Buyer’s Address	Address of Buyer	Supplier to input “NA”
5	Buyer’s Contact Number	Telephone number of Buyer	Supplier to input “NA”
6	Buyer’s SST Registration Number	SST registration number of Buyer	Supplier to input “NA”
7	Description of Product / Services	Details of products or services being billed for a transaction with consumers	IRBM allows the Suppliers to adopt one (or a combination) of the following methods: (a) Summary of each receipt is presented as separate line items. (b) List of receipts (in a continuous receipt number) is presented as line items (i.e., where there is a break of the receipt number chain, the next chain shall be included as a new line item). (c) Branch(es) or location(s) will submit consolidated e-Invoice, adopting either (a) or (b) above for the receipts issued by the said branch(es) or location(s). Note that for any method adopted by businesses, the receipt reference number for each transaction are required to be included under this field in the consolidated e-Invoice.

No.	Term	Definition
1.	API	Application Programming Interface (API) is a collection of predefined rules and protocols that facilitate communication between different applications.
2.	B2B	B2B stands for "Business-to-Business" which refers to transactions, interactions, or relationships between two or more businesses. It represents the exchange of goods, services, or information between businesses.
3.	B2C	B2C stands for "Business-to-Consumer" which describes transactions, interactions, or relationships from a business to end consumer. It refers to the process of selling products or services directly to end-users or customers for their personal use or consumption.
4.	B2G	B2G stands for “Business-to-Government” which refers to commercial transactions and interactions from businesses to government entities at various levels, such as local, state, or national governments.
5.	Credit Note	If a customer returns a damaged item or the suppliers intends to make adjustments due to various reasons (e.g., discount provided, incorrect amount delivered), the supplier will issue a credit note to adjust the amount owed, ensuring accurate billing. Corresponding references to the associated invoices should be clearly specified in the face of the credit note to ease reconciliation.
6.	Debit Note	It adds an amount to the originally stipulated total. For example, when a customer requests additional services or supplier incurs additional costs such as expedited shipping, this results in an increase in the overall invoice amount. Any corresponding references to the associated invoices should be clearly specified in the debit note to ease reconciliation.
7.	ERP	Enterprise Resource Planning (ERP) is a type of software system that helps organisations to automate and manage core business operations.
8.	Invoice	It contains information such as supplier’s and buyer’s details, item descriptions, quantities, prices, taxes, and total amounts, which recorded the transactional data arising from day-to-day business operations. This includes the purchases and receipt of services from foreign suppliers, and other examples of self-billed e-Invoice.
9.	MSME	Micro, Small and Medium-sized Enterprises whose revenue numbers fall below certain limits.
10.	MyInvois Portal	MyInvois Portal is a user-friendly web application developed by IRBM that provides taxpayers an intuitive interface to access and perform essential e-invoicing tasks.
11.	MyInvois System	MyInvois System, developed by IRBM, is an e-invoicing system designed to streamline the exchange and management of e-Invoice in a structured electronic format between suppliers and buyers, ensuring a seamless process.
12.	QR code	Quick Response Code containing encoded data that typically includes information for a locator or reference, as well as an identifier.
13.	Refund note	When a customer has paid for a product or service and subsequently returns the product or cancels a service, they become eligible for a refund. The refund note e-Invoice acknowledges the return and specifies the refunded amount.
14.	SGML (ISO 8879)	Standard Generalized Markup Language (International Organization for Standardization 8879) is a standard for defining generalized markup languages for documents.
15.	SST	Sales Tax or Service Tax that is imposed pursuant to Sales Tax Act 2018 or Service Tax Act 2018 respectively. Sales Tax and Service Tax are single-stage taxes which are levied on all locally manufactured/ imported taxable goods and certain prescribed taxable services (acquired locally or imported), respectively.
16.	Validation	Refers to process of MyInvois System evaluating and verifying the submitted e-invoice to ensure that it meets the data requirements set forth by IRBM. Kindly refer to section 2.4.3 Step 2 e-Invoice Validation.
17.	XML	Extensible Markup Language (XML) is a markup language that offers a set of rules for defining and structuring data in a flexible and extensible manner.
18.	UBL	Universal Business Language (UBL) is an open library of standard electronic XML business documents designed to facilitate the digital exchange of business information. UBL provides a comprehensive suite of schemas that define common business documents like purchase orders, invoices, dispatch advices, and receipts. These documents can be used across different industries and regions, promoting interoperability and seamless integration between systems. UBL 2.1 refers to (Universal Business Language Version 2.1)

E-invoiceing & MyInvois Portal

APPENDIX 1 – LIST OF REQUIRED FIELDS FOR E-INVOICE

APPENDIX 2 – BUYER’S DETAILS IN CONSOLIDATED E-INVOICENo Data field Details to be input by Supplier in e-Invoice

GLOSSARY