This table outlines the mandatory and optional fields required for an e-Invoice according to the latest guidelines.
| 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 |
| 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 / MyTentera identification number
For non-Malaysian individual: Passport number / MyPR / MyKAS identification number |
| 5 |
Supplier’s SST Registration Number |
Sales tax / service tax (SST) registration number of the Supplier [Mandatory for SST-registrant]
*This is not applicable to Suppliers that are not SST-registered |
| 6 |
Supplier’s Tourism Tax Registration Number |
Tourism tax registration number of the Supplier [Mandatory for tourism tax registrant] |
| 7 |
Supplier’s e-mail |
E-mail address of the Supplier [Optional] |
| 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 |
| 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 / MyTentera identification number
For non-Malaysian individual: Passport number / MyPR / MyKAS identification number |
| 12 |
Buyer’s SST Registration Number |
SST registration number of the Buyer [Mandatory for SST-registrant] |
| 13 |
Buyer’s e-mail |
E-mail address of the Buyer [Optional] |
| 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 |
| 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) |
| 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 |
IRBM Unique Identifier Number of original invoice / 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 |
| 23 |
Issuer’s Digital Signature |
An electronic signature to ensure integrity and non-repudiation of documents. The e-Invoice shall be signed using issuer’s digital certificate. In the event where taxpayers utilise the services of service provider, the e-Invoice shall be signed using service provider’s digital certificate. Please refer to the SDK for more details on digital certificate. |
| 24 |
Invoice Currency Code |
Specific currency that is used to represent the monetary value stated in the e-Invoice |
| 25 |
Currency Exchange Rate |
Rate at which non-Malaysian currency will be converted into Malaysian Ringgit [Mandatory, where applicable] |
| 26 |
Frequency of Billing |
Frequency of the invoice (e.g., Daily, Weekly, Biweekly, Monthly, Bimonthly, Quarterly, Half-yearly, Yearly, Others / Not Applicable) [Optional] |
| 27 |
Billing Period |
Interval of the transaction (e.g., 2025-01-01 – 2025-01-31) [Optional] |
| 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 |
The appropriate tax rate (be it in the form of percentage (%) or prevailing specified rate) that is applicable [Mandatory, where applicable] |
| 33 |
Tax Amount |
The amount of tax payable, applicable for both line item and invoice level |
| 34 |
Details of Tax Exemption |
Description of tax exemption applicable (e.g., Buyer’s sales tax exemption certificate number, special exemption as per gazette orders, etc.) [Mandatory if tax exemption is applicable] |
| 35 |
Amount Exempted from Tax |
Total amount of tax exempted for sales tax or service tax purposes [Mandatory if tax exemption is applicable] |
| 36 |
Subtotal |
Amount of each individual item/ service within the invoice, excluding any taxes, charges or discounts, applicable for line item only |
| 37 |
Total Excluding Tax |
Sum of amount payable (inclusive of applicable discounts and charges), excluding any applicable taxes (e.g., sales tax, service tax). This data field is applicable for both line item and invoice level. |
| 38 |
Total Including Tax |
Sum of amount payable inclusive of total taxes chargeable (e.g., sales tax, service tax), applicable for invoice level only |
| 39 |
Total Net Amount |
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. [Optional] |
| 40 |
Total Payable Amount |
Sum of amount payable (inclusive of total taxes chargeable and any rounding adjustment) excluding any amount paid in advance, applicable at invoice level only |
| 41 |
Rounding Amount |
Rounding amount added to the amount payable, applicable at invoice level only [Optional] |
| 42 |
Total Taxable Amount Per Tax Type |
Sum of amount chargeable for each tax type, applicable for invoice level only [Optional] |
| 43 |
Quantity |
Number of units of a particular product or service in a commercial transaction [Optional] |
| 44 |
Measurement |
Standard unit or system used to measure the product or service [Optional] |
| 45 |
Discount Rate |
Percentage of deduction from the original price of a product or service, applicable for line level and invoice level [Optional] |
| 46 |
Discount Amount |
Amount deducted from the original price of a product or service, applicable for line level and invoice level [Optional] |
| 47 |
Fee / Charge Rate |
Charge associated with the product or service (be it in the form of percentage (%) or prevailing specified rate), applicable for both line item and invoice level [Optional] |
| 48 |
Fee / Charge Amount |
Charge associated with the product or service, applicable for both line item and invoice level [Optional] |
| 49 |
Payment Mode |
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.) [Optional] |
| 50 |
Supplier's Bank Account Number |
The Supplier’s bank account number to facilitate payment by Buyer [Optional] |
| 51 |
Payment Terms |
An agreed-upon payment terms and conditions e.g., timing and method of payment [Optional] |
| 52 |
Prepayment Amount |
Monetary value that is prepaid by the Buyer in order to fulfill the financial obligation [Optional] |
| 53 |
Prepayment Date |
Date of prepayment received [Optional] |
| 54 |
Prepayment Reference Number |
Unique identifier assigned to trace prepayment [Optional] |
| 55 |
Bill Reference Number |
Supplier’s internal billing reference number to facilitate payment from Buyer [Optional] |
