LHDN e-Invoice – Appendix 1-6

Appendix 5 – List of Required Fields for e-Invoice

No.	Field Name	Mandatory/ Optional	Data Type	Max. Length	Validation Criteria & Example
Parties
1.	Supplier’s Name	Mandatory	String	300	Completion based on the registered business name/ individual anme (e.g., AMS Setia Jaya Sdn. Bhd.)
2.	Buyer’s Name	Mandatory	String	300	Completion based on the individual name/ individual name (e.g., Wan Abu Bakar). For issuance of consolidated e-Invoice, please input “General Public”. For foreign buyers, please inpute the person/ business name (e.g., John White/ ABC International Corp).
Supplier Details
3.	Supplier’s TIN	Mandatory	String	13	Completion based on the TIN assigned by IRBM (e.g, Company TIN: C2584563203) The input of special characters is not allowed.
4.	Supplier’s Registration/ Identification Number/ Passport Number	Mandatory	String	12	Completion based on the assigned number (e.g., For Business Registration Number: 201901234567, For NRIC Number: 770625015324, For Passport Number: A12345678). The input of special characters is not allowed.
5.	Supplier’s SST Registration Number	Mandatory only for SST registrant	String	17	Completion based on the number assigned by JKDM (e.g., A01-2345-67891012). The input of special characters is not allowed, except for “-“.
7.	Supplier’s e-mail	Mandatory	String	300	Completion based on the standard e-mail format (e.g., general.ams@supplier.com).
8.	Supplier’s Malaysia Standard Industrial Classification (MSIC) Code	Mandatory	String	5	Completion based on the MSIC 2008 Code (e.g., 10712). he input of alphabets and special characters is not allowed.
9.	Supplier’s Business Activity Description	Mandatory	String	300	Completion based on the description of the business activity (e.g., Manufacture of bread, cakes and other bakery products).
Buyer Details
10	Buyer’s TIN	Mandatory	String	13	Completion based on the TIN assigned by LDHNM (e.g., Company TIN: C2584563202, Individual TIN: IG56003500070, Consolidated e-Invoice: EI00000000011, Foreign Buyers: EI00000000020). The input of special characters is not allowed.
11.	Buyer’s Registration/ Identification Number/ Passport Number	Mandatory	String	12	Completion based on the assigned number (e.g., For Business Registration Number: 201901234567, For NRIC Number: 770625015324, For Passport Number: S1234567A). If not applicable or provided, input “NA”. The input of special characters is not allowed, except for “-“.
12.	Buyer’s SST Registration Number	Mandatory only for SST registrant	String	17	Completion based on the number assigned by JKDM (e.g., B01-2345-67891012). If not applicable or provided, input “NA”. The input of special characters is not allowed, except for “-“.
13.	Buyer’s e-mail	Mandatory	String	300	Completion based on the standard email format (e.g., general.ams@supplier.com). If not applicable or provided, input “NA”.
Address
14.	Supplier’s Address	Mandatory	String	300	Completion based on the data completeness of the address, i.e., Address Field 1, Address Field 2, Address Field 3, Postal Code, City, State, Country. Note: The “Postal Code” and “City” fields are not mandatory if the address is located outside of Malaysia.
15.	Buyer’s Address	Mandatory	String	300	Completion based on the data completeness of the address, i.e., Address Field 1, Address Field 2, Address Field 3, Postal Code, City, State, Country. Note: The “Postal Code” and “City” fields are not mandatory if the address is located outisde of Malaysia. If not applicable or provided, input “NA”.
16.	Supplier’s Contact Number	Mandatory	String	20	Completion based on the data completeness, such as having a valid country code (e.g., 60312345678). The input of alphabets and special characters is not allowed.
17.	Buyer’s Contact Number	Mandatory	String	20	Completion based on the data completeness, such as having a valid country code (e.g., 60312345678). If not applicable or provided, input “NA”. The input of alphabets and special characters is not allowed.
Invoice Details
18.	e-Invoice Version	Mandatory	String	5	Completion based on fixed value (e.g., 1.0, 2.1, 10.12, etc). Note: Final listing of e-Invoice version to be shared in the SDK document. The input of alphabets and special characters is not allowed, except for “-“.
19.	e-Invoice Type	Mandatory	String	2	Completion based on the document type (e.g., 01, 02, 03, 04). Note: Final listing of document type to be shared in the data catalogue document. The input of alphabets and special characters is not allowed.
20.	e-Invoice Code/ Number	Mandatory	String	50	Completion based on the document reference number used by Supplier for internal tracking purposes (e.g., INV12345, CN23456, DN34567, etc). The input of special characters is not allowed, except for “-” and “/”.
21.	Original e-Invoice Reference Number	Mandatory [Where applicable]	String	To be provided in due course	Completion based on the original IRBM Unique Identifier Number if adjustments are needed for the e-Invoice that was issued earlier. This applies only for Credit Note, Debit Note and Refund Note.
22.	e-Invoice Date and Time	Mandatory	DD/ MM/ YYYY HH: MM: SS	19	Completion based on the date and time of issuing e-invoice (e.g., 31/10/2023 12:30:59). The input date and time must not be later than the current date and time specified in 24-hour format.
23.	Date and Time of Validation	Mandatory	DD/ MM/ YYYY HH: MM: SS	19	Date and time of validation will be provided by IRBM.
24.	Issuer’s Digital Signature	Mandatory	String	To be provided in due course	Digital Signature will be provided by IRBM.
25.	Invoice Currency Code	Mandatory	String	3	Completion based on IRBM’s catalogue (e.g., MYR, SGD, USD). Note: Final listing of invoice currency code to be shared in the data catalogue document. The input of numbers and special characters is not allowed.
26.	Currency Exchange Rate	Mandatory [Where applicable]	Decimal	15	Completion based on numerical values with four decimal places (e.g., 4.6410). The amount must not be a negative value.
27.	Frequency of Billing	Optional [Where applicable]	String	2	Completion based on IRBM’s catalogue (e.g., 01, 02, 03, 04, 05, 06, 07, 08, 09). Note: Final listing of billing frequency to be shared in the data catalogue document. The input of alphabets and special characters is not allowed.
28.	Billing Period	Optional [Where applicable]	String	150	Completion based on the length for the billing period (e.g., January, February, March, etc). The Supplier should also ensure that the description is complete and informative for IRBM reference. The input of special characters is not allowed, except for “-“.
Unique ID Number
29.	IRBM Unqiue Identifier Number	Mandatory	String	To be provided in due course	Unique Identifier Number will be provided by IRBM.
Product/ Service
30.	Classification	Mandatory	String	3	Completion based on IRBM’s catalogue (e.g., 001 to 999). Note: Final listing of classification to be shared in the data catalogue document. The input of alphabets and special characters is not allowed.
31.	Description of Product or Service	Mandatory	String	300	Completion based on the length for the billed products or services. The Supplier should also ensure that the description is complete and informative for IRBM reference.
32.	Unit Price	Mandatory	Decimal	31	Completion based on numerical values with two (2) decimal places.
33.	Tax Type	Mandatory	String	2	Completion based on IRBM’s catalogue (e.g., 01, 02, 03). Note: Final listing of tax type to be shared in the data catalogue document. The input of alphabets and special characters is not allowed.
34.	Tax Rate	Mandatory	Decimal	6	Completion based on numerical values with two (2) decimal places (e.g., 0.06 for 6%).
35.	Tax Amount	Mandatory	Decimal	31	Completion based on numberical values with two (2) decimal places.
36.	Details of Tax Exemption	Mandatory only if tax exemption is appliacable	String	300	Completion based on the tax exemption certificate number assigned by JKDM (e.g., Sales Tax Exemption: Goods acquired with SST exemption under Sales Tax Act 2018. Reference No: (C01-2345-67890123). The input of special characters is not allowed, except for “-“.
37.	Amount Exempted from Tax	Mandatory only if tax exemption is applicable	Decimal	31	Completion based on numerical values with two (2) decimal places.
38.	Subtotal	Mandatory	Decimal	31	Completion based on numerical values with two (2) decimal places.
39.	Total Excluding Tax	Mandatory	Decimal	31	Completion based on numerical values with two (2) decimal places and calculated in accordance with arithmetic principles.
40.	Total Including Tax	Mandatory	Decimal	31	Completion based on numerical values with two (2) decimal places and calculated in accordance with arithmetic principles.
41.	Quantity	Optional [Where applicable]	Decimal	31	Completion based on numerical values with any decimal places. The Supplier has the flexcibility to determine the number of decimal places as needed for their specific business requirements.
42.	Measurement	Optional [Where applicable]	String	300	Completion based on the allowed length for the measurement (e.g., kilograms, meters, litres, etc). The Supplier should also ensure that the description is complete and informative for IRBM reference.
43.	Discount Rate	Optional [Where applicable]	Decimal	6	Completion based on numerical values with two (2) decimal places (e.g., 0.20 for 20% discount).
44.	Discount Amount	Optional [Where applicable]	Decimal	31	Completion based on numerical values with two (2) decimal places.
Payment Info
45.	Payment Mode	Optional	String	2	Completion based on IRBM’s catalogue (e.g., 01, 02, 03, 04, 05, 06, 07, 08). Note: Final listing of payment mode to be shared in the data catalogue document. The input of alphabets and special characters is not allowed.
46.	Supplier’s Bank Account Number	Optional	String	150	Completion based on the bank account number information used by Supplier for Buyer reference purposes. The number of digits of the bank account number must follow the selected bank in Malaysia. The input of alphabets and special characters is not allowed, except for “-“.
47.	Payment Terms	Optional	String	300	Completion based on the payment terms and conditions information used by Supplier for Buyer reference purposes.
48.	Payment Amount	Optional	Decimal	31	Completion based on numerical values with two (2) decimal places.
49.	Payment Date	Optional	DD/ MM/ YYYY	10	Completion based on the accepted date format (e.g., 28/10/2023).
50.	Payment Reference Number	Optional	String	150	Completion based on the payment reference number used by Supplier for internal tracking purposes (e.g., VISA 1234, TNG 5678, etc). The input of special characters is not allowed.
51.	Bill Reference Number	Optional	String	150	Completion based on the bill reference number used by Supplier for Buyer reference purposes.

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