根据电子发票指南（3.2 版），特别是关于买方注册详情的指南如下：
在马来西亚公司委员会 (SSM) 注册的买方：
1. 卖方在开具电子发票时，必须只输入新的商业注册号。
2. 新商业注册号为 12 位字符串。
3. 卖方不应同时输入新旧商业注册号。
不过，值得注意的是，最近对这一要求进行了更新。根据更新后的 FAQs:
“LHDNM 了解到纳税人在提供 SSM 的新商业注册号时遇到了一些困难，导致验证失败。为此，LHDNM 采取了一项措施，从 2024 年 7 月 19 日起，暂时取消电子发票提交过程中的商业注册号验证要求”。
需要记住的要点
1. 只使用新的 12 位 SSM 注册号。
2. 不要使用旧注册号。
3. 请注意，由于实施方面的挑战，此字段的验证要求已被暂时禁用。因此，填写 “NA “也是可以接受的。
4. 继续关注 LHDNM 公告，以了解有关此问题的任何进一步更新。
5. 如果买方在 SSM 以外的机构注册，卖方应输入该机构提供的相关注册号。
总之，虽然指南规定只能使用新的 SSM 注册号，但由于验证要求暂时失效，目前的做法允许一定的灵活性。
建议在可能的情况下使用新的 SSM 编号，但也要为过渡期内系统可能接受其他格式做好准备。
Based on the E-Invoice Guideline (Version 3.2), specifically regarding the Buyer’s Registration details, the guidance is as follows:
For Buyers registered with the Companies Commission of Malaysia (SSM):
1. Sellers must only input the new business registration number when issuing an e-invoice.
2. The new business registration number is a 12-digit character string.
3. Sellers should not input both the old and new business registration numbers.
However, it’s important to note that there has been a recent update regarding this requirement. As per the FAQs:
“LHDNM understands that taxpayers have had some difficulties providing the new business registration number from SSM, resulting in validation failures. In response, LHDNM has taken a step to temporarily disable the business registration number validation requirement from the e-invoice submission process, effective from 19 July 2024.”
Key points to remember:
1. Use only the new 12-digit SSM registration number when available.
2. Do not include the old registration number.
3. Be aware that the validation requirement for this field has been temporarily disabled due to implementation challenges. Hence, by putting “NA” is acceptable.
4. Keep monitoring LHDNM announcements for any further updates on this matter.
5. If the Buyer is registered with authorities other than SSM, the Seller should input the relevant registration number provided by that authority.
In summary, while the guideline specifies using only the new SSM registration number, the current practice allows for some flexibility due to the temporary disabling of the validation requirement. It’s advisable to use the new SSM number when possible, but be prepared for potential system acceptance of other formats during this transition period.
