What should I do if the user (buyer) does not have a TIN? How do I issue an e-Invoice?

If the buyer does not have a TIN (Tax Identification Number), the following applies:

For individuals (Malaysians):

Use the buyer’s IC number (NRIC) as the identifier in the e-Invoice.

For foreign individuals (non-Malaysians):

Use their Passport number as the identifier, and uses foreign buyer general TIN - EI00000000020 as the TIN for the sales.

For government or exempt entities:

Use the generic TIN (e.g., EI00000000040) if applicable (only when your company is supplying/charging the government).

Note: The e-Invoice must still be issued even if the buyer does not have a TIN. You must ensure other required fields (amount, tax, description) are correctly filled.

Example:

Mr. Lim (Malaysian individual) rents a property but has no TIN → Use his IC number in the e-Invoice.

Ms. Tan (foreign individual) purchases services → Use her Passport number.