Paragraph 8.8 of the E-Invoice Specific Guideline (Version 4.9) applies when an individual supplier provides only a TIN or only an identification number: MyKad, MyTentera, MyPR or MyKAS. In these cases, the buyer issues the self-billed e-Invoice.
If the Supplier Provides Only a TIN
- Enter the TIN provided by the individual supplier in the TIN field.
- In the Registration/Identification Number/Passport Number field, enter 000000000000.
If the Supplier Provides Only an Identification Number
- Enter EI00000000010 in the TIN field.
- Enter the MyKad, MyTentera, MyPR or MyKAS number provided by the supplier in the identification number field.
Important: The relevant fields must not be left blank. This guidance concerns self-billed e-Invoices and should not be confused with the filing requirements for standard sales e-Invoices.
《e-Invoice Specific Guideline》第4.9版第8.8段：个人供应商仅提供有限资料时的自开 e-Invoice
《e-Invoice Specific Guideline》第4.9版第8.8段适用于个人供应商仅提供TIN，或仅提供MyKad、MyTentera、MyPR或MyKAS身份证号码的情况。在这些情况下，由买方开具自开 e-Invoice。
供应商仅提供TIN
- 在TIN栏填写个人供应商提供的TIN。
- 在注册号码／身份证号码／护照号码栏填写 000000000000。
供应商仅提供身份证号码
- 在TIN栏填写 EI00000000010。
- 在身份证号码栏填写供应商提供的MyKad、MyTentera、MyPR或MyKAS号码。
请注意：相关栏位不得留空。本指引适用于自开 e-Invoice，不应与普通销售 e-Invoice 的申报逻辑混淆。
