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.