Our MSME engages ad hoc foreign workers without proper identification documents for repair and maintenance jobs. Can we issue a self-billed e-Invoice for them?

Yes. Use the following details:

Reg No: Passport number

TIN: EI00000000030

Address: Current residential address

Classification Code: 036 – Self-Billed Others / 030 – Repair and Maintenance

Recommendation/Warning:

1. Hiring foreign workers without proper documentation carries legal risks — ensure compliance with all local labour laws before engagement.

2. Do not use consolidated self-billed e-Invoices in this case as this involves a foreign individual providing services to the company, note that only individual taxpayers with NRIC/MyPR/MyKAS are eligible for consolidated self-billed 

e-Invoice submissions.