Understanding Malaysia’s General TIN (Tax Identification Numbers) for E-Invoicing

In Malaysia’s e-invoicing system, the Tax Identification Number (TIN) is essential for identifying parties in transactions. When specific TINs are unavailable, General TINs are used to ensure compliance and proper documentation. There are four primary General TINs, each serving distinct purposes:

1. EI00000000010 – General Public’s TIN

This General TIN is applied in the following scenarios:

• Individual Transactions: When a Malaysian individual (supplier, buyer, or shipping recipient) provides only their MyKad or MyTentera identification number, this General TIN is used in the e-invoice.
  Example: When Mr. Ahmad buys goods using only his MyKad number, the seller uses EI00000000010 as the buyer’s TIN.
• Consolidated e-Invoices: For e-invoices that combine multiple buyers’ transactions, this General TIN represents all buyers’ TINs.
  Example: A retailer creating a month-end consolidated e-invoice for all individual customers uses EI00000000010 as the buyers’ TIN.
• Consolidated Self-Billed e-Invoices: When issuing a self-billed e-invoice that combines multiple suppliers without specific TINs, this General TIN represents all suppliers.
  Example: A company combining purchases from various individual suppliers into one self-billed e-invoice uses EI00000000010 as the suppliers’ TIN.

2. EI00000000020 – Foreign Buyer’s / Foreign Shipping Recipient’s TIN

This General TIN is used in these situations:

• Non-Malaysian Individuals: For foreign individuals who provide a passport number, MyPR, or MyKAS identification number as their TIN.
  Example: When Ms. Smith, a tourist, makes a purchase with her passport number, the seller uses EI00000000020 as her TIN.
• Export Transactions: For exports where the foreign buyer’s TIN isn’t available.
  Example: A Malaysian company exporting goods to an overseas customer without a TIN uses EI00000000020 as the buyer’s TIN.
• Foreign Shipping Recipients: When sending goods to international recipients without TINs.
  Example: For shipping to an overseas recipient without a TIN, use EI00000000020 as their shipping TIN.

3. EI00000000030 – Foreign Supplier’s TIN

This General TIN applies in these contexts:

• Non-Malaysian Individual Suppliers: For self-billed e-invoices where foreign suppliers provide only passport numbers, MyPR, or MyKAS identification numbers.
  Example: A Malaysian business buying services from a foreign consultant who only has a passport number uses EI00000000030 as the supplier’s TIN.
• Import Transactions: For imports where the foreign supplier’s TIN isn’t available.
  Example: When importing goods from an overseas supplier without a TIN, use EI00000000030 as their TIN.

4. EI00000000040 – Buyer’s TIN for Government and Related Entities

This General TIN is used for transactions with:

• Government Entities: Including federal and state governments, government authorities, local authorities, statutory bodies, and exempt institutions that don’t have assigned TINs.
  Example: A supplier selling office equipment to a local government authority without a specific TIN uses EI00000000040 as the buyer’s TIN.

Using these General TINs correctly ensures your e-invoices comply with Malaysian requirements while keeping transaction processing efficient and accurate. Always document your use of General TINs to maintain clear audit trails and consistent compliance with e-invoicing regulations.

Frequently Asked Questions About General TINs

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”.