In the context of LHDN’s e-invoicing in Malaysia, General TINs are used for transactions involving entities without a specific Tax Identification Number (TIN), with the main types being:
- “EI00000000010” for the general public
- “EI00000000020” for foreign buyers/shipping recipients
- “EI00000000030” for foreign suppliers
- “EI00000000040” for government and their related entities.
To learn more, can refer to our Understanding Malaysia’s General TIN for E-Invoicing article.
ERR236 Where General TIN (010) and ID Type BRN/NRC = NA, applicable for Classification Code 004 only
This error usually occurs when using General TIN (010) which is the EI00000000010 as for the “Tax Identification Number (TIN)” field. Then with BRN or NRIC for the “ID Type” field and putting the NA for the “Registration / Identification / Passport Number” field.
Solution for this “ERR236 – Where General TIN (010) and ID Type BRN/NRC = NA, applicable for Classification Code 004 only“ error is to set the “Item’s Classification Codes” to 004-Consolidated e-invoice.
This error is triggered when general TIN (010) – EI00000000010 is used with ID type BRN/NRC set to NA, applicable only for classification code 004, which is for consolidated e-invoices. This indicates that for non-consolidated e-invoices, actual buyer TIN and proper ID type must be provided.
ERR237 Buyer’s details cannot be general TIN (010) for issuance of individual e-Invoice
This error usually occurs when using General TIN (010) which is the EI00000000010 as for the “Tax Identification Number (TIN)” field. Then with BRN for the “ID Type” field and putting the actual Business Registration Number for the “Registration / Identification / Passport Number” field.
Solution for this “ERR237 – Buyer’s details cannot be general TIN (010) for issuance of individual e-Invoice” error is to set the “Item’s Classification Codes” to 004-Consolidated e-invoice.
Cause of the error is when attempting to use general TIN (010) for individual e-invoice issuance, which is invalid as general TIN (010) – EI00000000010 is meant for consolidated invoices.
Foreign Buyer General TIN (020) – EI00000000020 is not locked behind Consolidated e-Invoice
For foreign buyers, when TIN EI00000000020 is used, allowing flexibility in e-invoice issuance.
Businesses can issue e-invoices with proper item classification (non-consolidated), without the need for consolidation, as seen in export scenarios where domestic suppliers enter foreign buyer data and use EI00000000020 when TIN is unavailable. This contrasts with General TIN (010), which is restricted to consolidated contexts.
Summary of TIN Types and Usage
| TIN Type | Usage Context | Item Classification Code | Notes |
|---|---|---|---|
| EI00000000010 | Consolidated e-invoices, general public | 004 | Errors if used for non-consolidated (ERR237, ERR236) |
| EI00000000020 | Foreign buyers, individual transactions | Varies | Can use proper item classification, flexible |
Information as of 12 March 2025. If need any help, can check out our e-Invoices services page to see how we can help, or take a look at our e-Invoice related articles here.
Need help finding specific TINs for your e-invoicing? Read our comprehensive guide on “How to Find TIN Numbers for E-Invoicing in Malaysia”.
For a detailed walkthrough of the e-invoicing process, check out our “Step-by-Step Guide: Creating E-Invoices in MyInvois Portal”.
