Required Information for Issuing an e-Invoice 开e-invoice需要哪些资料
Required Information for Issuing an e-Invoice 开e-invoice需要哪些资料
Required Information for Issuing an e-Invoice
An e-Invoice requires a total of 51 fields (according to the latest guidelines issued by LHDN in February 2024, this will increase to 55 fields). These fields are categorized into nine main sections:
Mandatory Information for an e-Invoice
1. Involved Parties
• Supplier's Name
• Buyer's Name
2. Supplier Information
• TIN (Tax Identification Number)
• Business Registration Number / Identity Card Number / Passport Number
• SST Registration Number
• Tourism Tax Registration Number (for registered tourism businesses)
• Email Address
• Malaysia Standard Industrial Classification (MSIC) Code
• Business Description
3. Buyer Information
• TIN (Tax Identification Number)
• Business Registration Number / Identity Card Number / Passport Number
• SST Number
• Email Address
4. Address
• Supplier’s Address
• Buyer’s Address
5. Contact Number
• Supplier’s Contact Number
• Buyer’s Contact Number
6. Invoice Details
• Version
• Category
• Invoice Number
• Reference Number of the Original Invoice (if applicable)
• Date and Time
• Verified Date and Time
• Supplier’s Digital Signature
• Invoice Currency Code
• Exchange Rate (if applicable)
• Settlement Frequency (if applicable)
• Settlement Period (if applicable)
7. Unique Identifier Code
• Unique Identifier Number provided by LHDN
8. Product/Service Details
• Type of Product/Service (e.g., general expenses, medical expenses, donations)
• Product/Service Description
• Unit Price
• Tax Type (e.g., service tax, withholding tax, tourism tax)
• Tax Rate (%)
• Tax Amount
• Exemption Details (if applicable)
• Exempted Tax Amount (if applicable)
• Subtotal
• Total Before Tax
• Total Including Tax
• Quantity (if applicable)
• Measurement Unit for Product/Service (if applicable)
• Discount Rate (if applicable)
• Discount Amount (if applicable)
9. Payment Details
• Payment Method (if applicable)
• Supplier’s Bank Account Number (if applicable)
• Payment Due Date (if applicable)
• Payment Amount (if applicable)
• Payment Date (if applicable)
• Payment Reference Number (if applicable)
• Billing Reference Number (if applicable)
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