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)

开e-invoice需要哪些资料？

e-invoice 需要的资料共有51项（根据内陆税收局在2024年2月发布的最新指南，电子发票所需的资料将从51项增加至55项哦！），被分为9大类
电子发票必填的资料清单

1 涉及方
* 供应商名字
* 买家名字  

2 供应商资料
*  TIN 号码
* 公司注册号码/身份证号码/护照号码
* SST 注册号码
* 旅游税注册号码 (仅用于旅游税务登记人)
* 电邮地址
* 大马工业分类等级编码 (MSIC)
* 业务内容
………………………………………………………………………………….
3 买家资料
*  TIN 号码
*  公司注册号码/身份证号码/护照号码
* SST 号码
* 电邮地址

4 地址
*  供应商 * 买家

5 联络号码
* 供应商 * 买家

6 发票详情
* 版本
* 类别
* 编号
* 原版的参考编号 (如有)
* 时间与日期
* 验证的时间与日期
* 供应商电子签名
* 发票货币代码
* 汇率 (如有)
* 结算的频率 (如有)
* 结算期 (如有)

7 专属识别码
* 由内陆税收局提供的专属识别码

8 产品/服务
*  产品或服务的类别 (Eg: 一般费用，医疗费用，捐款)
* 产品或服务说明
* 单价
* 税务类别 (Eg: 服务税，预扣税，旅游税)
* 税率 %
* 税额
* 免税详情 (如果是免税的就需填写)
* 免税税额 (如果是免税的就需填写)
* 小计 (Subtotal)
* 未税总计
* 含税总计
* 数量 (如有)
* 测量服务/产品的标准单位 (如有)
* 折扣率 (如有)
* 折扣额 (如有)

9 付款资料
* 付款方式 (如有)
* 供应商银行户口号码 (如有)
* 付款期限 (如有)
* 付款金额 (如有)
* 付款日期 (如有)
* 付款参考号码 (如有)
* 账单参考号码 (如有)