The heart of Malaysia’s e-invoicing system is the Tax Identification Number (TIN), a crucial identifier for both suppliers and buyers.
The Power of TIN in E-Invoicing
The TIN is one of the 55 essential fields required to create an e-invoice. It serves two vital roles:
1. Supplier’s TIN: Identifies the issuer of the e-invoice
2. Buyer’s TIN: Validates the recipient of the e-invoice
Decoding the TIN Prefix
Malaysia’s TIN system uses 13 unique prefixes to categorise different types of taxpayers:
• IG: Individuals and Sole-Proprietors
• D: Partnerships
• C: Companies
• H: Hindu Joint Families
• F: Associations
• TP: Deceased Person’s Estates
• TA: Trust Bodies
• TC: Unit Trusts / Property Trusts
• CS: Co-operative Societies
• TR: Real Estate Investment Trusts / Property Trust Funds
• PT: Limited Liability Partnerships
• TN: Business Trusts
• LE: Labuan Entities
Providing the TIN is mandatory for businesses, ensuring a clear audit trail and facilitating smooth transactions.
Flexibility for Individual Buyers
Recognising the diverse needs of individual buyers, the e-invoicing system offers three options for Malaysian personal buyers:
1. TIN only
2. MyKad / MyTentera identification number only
3. Both TIN and MyKad / MyTentera identification number
This flexibility ensures that individuals can easily participate in the e-invoicing system while maintaining the necessary identification level.
A Special Note on Sole Proprietorships
For sole proprietorships, which are not separate legal entities, the prefix ‘IG’ is used, reflecting the individual nature of the business owner.
Embracing the Future of Transactions
Understanding and correctly using the TIN in e-invoicing is crucial. It’s not just a number – it’s your business’s digital identity in electronic transactions.



了解电子发票中的纳税识别码 (TIN)
马来西亚电子发票系统的核心是纳税识别码 (TIN),这是供应商和买方的重要标识。
TIN 在电子发票中的作用
TIN 是创建电子发票所需的 55 个基本字段之一。它有两个重要作用:
1. 供应商的 TIN:识别电子发票的开具者
2. 买方 TIN:验证电子发票的收件人
解码 TIN 前缀
马来西亚的 TIN 系统使用 13 个独特的前缀对不同类型的纳税人进行分类:
– IG:个人和独资企业
– D: 合伙企业
– C:公司
– H:印度教联合家庭
– F: 社团
– TP: 死者遗产
– TA:信托机构
– TC: 单位信托/财产信托
– CS: 合作社
– TR: 房地产投资信托基金/财产信托基金
– PT:有限责任合伙企业
– TN: 商业信托 商业信托
– LE: 纳闽实体 纳闽实体
对于企业而言,提供 TIN 是强制性的,可确保清晰的审计跟踪,促进交易的顺利进行。
个人买家的灵活性
考虑到个人买家的不同需求,电子发票系统为马来西亚个人买家提供了三种选择:
1. 只需 TIN
2. 仅 MyKad / MyTentera 身份证号码
3. 同时拥有 TIN 和 MyKad / MyTentera 身份证号码
这种灵活性可确保个人轻松参与电子发票系统,同时仍保持必要的身份识别水平。
关于独资企业的特别说明
对于不是独立法人实体的独资企业,它使用前缀 “IG”,反映了企业所有者的个人性质。
迎接交易的未来
在电子发票中了解并正确使用 TIN 至关重要。它不仅仅是一个数字,更是您的企业在电子交易世界中的数字身份。