Introduction
In Malaysia’s e-invoicing (e-Invoice) ecosystem, every party in a transaction must be identified via a Tax Identification Number (TIN). But what happens when a specific TIN is unavailable? In such cases, General TINs are designated fallback identifiers to maintain legal compliance and enforce accurate record keeping.
This guide covers:
What “General TINs” are and why they exist
The four official General TIN codes and when to use each
Examples and scenarios
Common pitfalls, FAQs, and best practices for e-invoice compliance
What Is a General TIN & Why It Matters
A General TIN is a default identification number assigned when a taxpayer’s actual TIN is not provided or cannot be used.
It enables the party to proceed with the transaction in the e-invoice system.
It ensures auditability, traceability, and regulatory compliance.
However, General TINs must only be used if no valid TIN is available; misuse may lead to noncompliance or processing errors.
The Malaysian e-invoicing regulation defines four specific General TINs. Each is tailored to distinct use cases depending on the party (individual, government, foreign, etc.).
The Four Malaysian General TIN Codes & When to Use Them
Below is a summary table, followed by detailed explanations and usage scenarios.
General TIN Code | Used For | Typical Scenarios |
EI00000000010 | General Public (Malaysian individuals) | When an individual provides only MyKad / MyTentera ID, or in consolidated invoices for many individual buyers |
EI00000000020 | Foreign Buyer / Foreign | When the counterparty is non-Malaysian, exports, or foreign shipping |
EI00000000030 | Foreign Supplier | For services or imports from foreign individuals or entities with no TIN |
EI00000000040 | Government / Public Sector Buyer | When dealing with government agencies, statutory bodies, or exempt institutions lacking a specific TIN |
EI00000000010 — General Public’s TIN
Use this when dealing with Malaysian individuals who only provide their MyKad, MyTentera, or similar identity numbers (without a TIN).
Scenarios:
A retailer sells to Mr. A, who provides only his MyKad. Use EI00000000010 as the buyer’s TIN.
At month-end, a retailer issues a consolidated e-invoice covering many small individual customers. Use EI00000000010 as the buyer’s TIN for that consolidated document.
A company issues a consolidated self-billed invoice aggregating many small individual suppliers without TINs; use EI00000000010 for suppliers.
EI00000000020 — Foreign Buyer’s / Foreign Recipient’s TIN
Use this when the buyer or recipient is non-Malaysian and a specific TIN isn’t available.
Scenarios:
A tourist (foreign individual) purchases goods, giving only a passport number. Use EI00000000020.
A Malaysian exporter sells to a foreign buyer without a known TIN — use EI00000000020 for buyer’s TIN.
Shipping goods overseas to a recipient who doesn’t have a TIN — use EI00000000020 as their shipping TIN.
EI00000000030 — Foreign Supplier’s TIN
Use this for foreign suppliers or import transactions where the supplier doesn’t have a TIN.
Scenarios:
A Malaysian buyer hires a foreign consultant who only has a passport number — in the self-billed invoice, use EI00000000030 as the supplier’s TIN.
For imports, when the foreign vendor lacks a local TIN — use EI00000000030 as the supplier TIN.
EI00000000040 — Buyer TIN for Government / Related Entities
Use this TIN code when your buyer is a government body, statutory authority, or exempt institution, and no specific TIN is available.
Scenarios:
You supply office equipment to a municipal council that doesn’t have its own TIN — use EI00000000040.
You deliver services to a government department or statutory organization lacking a designated TIN — use EI00000000040.
Best Practices & Compliance Tips
Always ask for the actual TIN first
Request the specific TIN from customers or suppliers. Only use a General TIN when the real one cannot be obtained.Document your reasoning
Keep records or supporting documents (e.g. copies of MyKad, passport, correspondences) that justify why a General TIN was used. This helps during audits.Use correct mappings
Using the wrong General TIN (e.g. using EI00000000010 for foreign customers) may misstate the nature of the transaction and cause compliance issues.Cancel and reissue if errors are found
If you discover that you used the wrong General TIN, void the incorrect e-invoice and issue a corrected one with the proper TIN.Stay updated on regulations
The Inland Revenue Board of Malaysia (LHDN), or e-invoice governing bodies, may update rules or guidelines. Monitor official sources.
Frequently Asked Questions (FAQs)
Q: Can I use a General TIN for all my small transactions?
Q: Can I use a General TIN for all my small transactions?
A: No. General TINs should be used only when a valid, specific TIN is not available.
Q: What if I issue an e-invoice with the wrong General TIN?
Q: What if I issue an e-invoice with the wrong General TIN?
A: You should cancel and reissue the invoice with the correct TIN to avoid compliance risks.
Q: Do I need to attach extra proof when using a General TIN?
Q: Do I need to attach extra proof when using a General TIN?
A: Yes. It’s recommended to retain documentation (identity documents, correspondence) that justify the use of a General TIN.
Q: Which regulation mandates General TIN usage?
Q: Which regulation mandates General TIN usage?
A: (Here you can insert reference to the relevant Malaysian law, e-invoicing guidelines or regulatory circulars.)
Conclusion
Using General TINs correctly is critical to maintaining compliance, auditability, and integrity in Malaysia’s e-invoicing system. By understanding the four codes — EI00000000010, 20, 30, 40 — and applying them to the appropriate transaction types, businesses can avoid errors and ensure proper compliance. Always aim to collect specific TINs whenever possible, and keep strong supporting documentation when resorting to general codes.