Since August 1, 2026, HASiL checks that the Business Registration Number you submit for a buyer matches their Tax Identification Number on file. The current SSM BRN format is 12 characters. A mismatch or outdated BRN gets your e-invoice rejected outright, with no grace period.
What to do
1
Ask regular business customers to confirm their current 12-character SSM BRN
2
Update buyer master data in your invoicing system before your next invoice run
3
Use LHDN's Validate Taxpayer's TIN check if unsure of a buyer's current details
Risk if ignored: Rejected invoice = undelivered, unpaid invoice. The cash-flow hit is immediate.
✓ Verified against sources on 2026-08-12 · updated when the regulation changes