Buying gifts for someone is no longer so Simple in e-invoicing era

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Where goods purchased may need to be shipped directly to the Shipping Recipient instead of the Buyer

In the new e-Invoice Specific Guideline (Version 2.1), paragraph 3.5.6 clarifies the details provided by individual Shipping Recipients to issue the Annexure to the e-Invoice.

The key points are:

1. For Malaysian individuals, the Shipping Recipient needs to provide:

✅ Full name as per MyKad/MyTentera

✅ Address

✅ TIN; or MyKad/MyTentera identification number; or both TIN and MyKad/MyTentera number

2. For non-Malaysian individuals, the Shipping Recipient needs to provide:

✅ Full name as per passport/MyPR/MyKAS

✅ Address

✅ TIN or both TIN and passport/MyPR/MyKAS number

3. This allows flexibility for individual Shipping Recipients to provide a minimum set of details for annexing to the e-Invoice issued by the Supplier.

4. It eases the burden on individual Shipping Recipients from having to provide complete details like businesses.

In summary, this new paragraph provides concessions and options for individual Shipping Recipients to facilitate easier compliance when Suppliers need to annex Shipping Recipient details to the e-invoices issued. Taxpayers who are individual Shipping Recipients should take note of these concessions.



在新的《电子发票具体指南》(2.1 版)中,第 3.5.6 段澄清了个别托运收件人为开具电子发票附件而提供的详细信息。


1. 对于马来西亚个人,托运收件人需要提供

✅ MyKad/MyTentera 上的全名

✅ 地址

✅ 个人身份识别码;或 MyKad/MyTentera 识别码;或个人身份识别码和 MyKad/MyTentera 号码。

2. 对于非马来西亚个人,托运收件人需要提供

✅ 护照/MyPR/MyKAS 上的全名

✅ 地址

✅ TIN 或 TIN 和护照/MyPR/MyKAS 号码

3. 这允许个别托运收件人灵活地提供一套最基本的详细信息,作为供应商开具的电子发票的附件。

4. 可减轻个人托运收件人的负担,使其不必像企业一样提供完整的详细信息。


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