Easier buyer details for individual customers from Guideline v4.9, with set placeholder TIN values

Collecting a Tax Identification Number from a walk-in customer was the hardest part of Malaysian e-invoicing in practice. Specific Guideline Version 4.9, published 7 September 2026, makes it easier. A Malaysian citizen with MyKad or MyTentera can give you their TIN alone, their identity card number alone, or both. Foreign residents holding MyPR or MyKAS have the same three options. A non-Malaysian with no residency document gives an IRBM-assigned TIN together with their passport number, and where they have no IRBM number you use the General Foreign Buyer TIN, EI00000000020, with the passport number. When you only receive part of the data, IRBM tells you exactly what to put in the empty field. TIN only: enter 000000000000 in the registration field. Identity card number only: enter the General Public TIN, EI00000000010, as the buyer TIN. Passport only for a non-Malaysian: enter EI00000000020. Whichever route you use, you still have to collect the buyer's full name, residential address, contact telephone number, and SST registration number, or write NA if they are not registered. The concession is wider than ordinary shop sales. It reaches individual shipping recipients listed in invoice annexures, single transactions above MYR 10,000 that cannot be consolidated, restricted industries such as motor vehicles and flight tickets, self-billed invoices to individual suppliers, agents, dealers and distributors, periodic billing from utilities, banks, healthcare providers and telcos, and e-commerce platforms invoicing individual buyers.

What to do