More Flexibility When Obtaining a Resident's Information When Issuing an e-Invoice

LHDN's e-Invoice Specific Guideline v4.9 (updated on 7 September 2026) narrows a gap that previously existed between Malaysian citizens and residents when a business needs to obtain identification details from an individual for e-Invoice purposes.

Under the earlier version of the guideline, a Malaysian citizen holding a MyKad or MyTentera already had a choice of three ways to identify themselves to a business issuing an e-Invoice. They could give their Tax Identification Number (TIN) alone, their identification number alone, or both together.

A resident holding MyPR (permanent) or MyKAS (temporary), however, was grouped together with foreign individuals holding only a passport. This group only had two choices, the TIN alone, or the TIN combined with their identification document. Giving the identification number alone, without a TIN, was not an option available to a permanent resident.

The updated guideline removes this gap. A resident holding MyPR or MyKAS is now grouped together with Malaysian citizens, and may use the same three choices when dealing with a business issuing an e-Invoice, the TIN alone, the identification number alone, or both together.

Individuals who are neither Malaysian citizens nor residents, meaning foreign individuals identified only by passport, are not affected by this change. Their position remains as before, they may provide the TIN alone, or the TIN together with their passport number. Where such an individual has no TIN at all, the business issuing the e-Invoice may use LHDN's general TIN code, listed in Appendix 1 of the guideline, together with the individual's passport number.

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