Appendix 1 of the E-Invoice Specific Guideline (Version 4.9) identifies four specific situations in which General TIN EI00000000010 applies:
- Malaysian individuals who provide only their MyKad or MyTentera identification number as the TIN for an individual supplier, buyer or shipping recipient.
- Non-Malaysian individuals who provide only their MyPR or MyKAS identification number as the TIN for an individual supplier, buyer or shipping recipient.
- The buyer’s TIN in a consolidated e-Invoice.
- The supplier’s TIN in a consolidated self-billed e-Invoice.
Important: EI00000000010 is not a universal TIN. It should not be confused with EI00000000020, which applies to specific foreign buyers or foreign shipping recipients.
《e-Invoice Specific Guideline》第4.9版:通用TIN EI00000000010的四种特定用途
《e-Invoice Specific Guideline》第4.9版附录1列明,通用TIN EI00000000010适用于以下四种特定情况:
- 马来西亚个人仅提供MyKad或MyTentera身份证号码,作为个人供应商、买方或收货人的TIN。
- 非马来西亚个人仅提供MyPR或MyKAS身份证号码,作为个人供应商、买方或收货人的TIN。
- 汇总 e-Invoice中的买方TIN。
- 汇总自开 e-Invoice中的供应商TIN。
请注意:EI00000000010并非通用TIN,不应与 EI00000000020混淆。EI00000000020适用于特定外国买方或外国收货人。
