LHDN e-Invoice – Appendix 1-6

Appendix 6 – List of Mandatory and Optional Fields under annexure to the e-Invoice

No. Field Name Mandatory/ Optional Data Type Max. Length Validation Criteria & Example
Additional mandatory fields to be included in Annexure to the e-Invoice
Applicable to transactions where goods are shipped to a different recipient and/ or address (i.e., different from the Buyer’s details)
1. Shipping Recipient’s Name Mandatory String 300 Completion based on the registered business/ individual name (e.g., AMS Setia Jaya Sdn. Bhd.)
2. Shipping Recipient’s Address Mandatory String 300 Completion based on the data completeness of the address, i.e.,

  • Address Field 1,
  • Address Field 2,
  • Address Field 3,
  • Postal Code,
  • City,
  • Sate,
  • Country.

Note: The “Postal Code” and “City” fields are not mandatory if the address is located outside of Malaysia.
3. Shipping Recipient’s TIN Mandatory String 13 Completion based on the TIN assigned by IRBM (e.g., Company TIN = C2584563202, etc).

The input of special chracters is not allowed.
4. Shipping Recipient’s Registration/ Identification Number/ Passport Number Mandatory String 12 Completion based on the assigned number (e.g., For Business Registration Number: 201901234567, For MyKad Identification Number: 770625015324, For Passport Number: S1234567A).

The input of special characters is not allowed.
Applicable to import and export of goods
1. Reference Number of Customs Form No.1, 9, etc. Mandatory String 12 Completion should be in accordance with JKDM’s requirements (e.g., D12345678912).

The input of special characters is not allowed.
2. Incoterms Mandatory String 3 Completion should be in accordance with rules issued by the International Chamber of Commerce (ICC), e.g, CIF.

The input of special characters is not allowed.

Additional optional fields to be include in Annexue to the e-Invoice

(Applicable to import and export of goods)
1. Product Tariff Code Optional [Only applicable to goods] String 12 Completion based on HS code (for manufactured goods sold by the Sales Tax registered taxpayer or goods imported by the taxpayer) assigned by JKDM, e.g., HS code: 9800.00.0010 (Mail Bags).

The input of alphabets and special characters is not allowed, except for “-“.
2. Free Trade Agreement (FTA) Information Optional [For export only, if applicable] String 300 Completion should be in accordance to the FTAs which the Malaysia Government has ratified, e.g., ASEAN-Australia-New Zealand FTA (AANZFTA).

The input of special characters is not allowed, except for “-“, “(” and “)”.
3. Authorisation Number for Certified Exporter (e.g., ATIGA number) Optional [For export only if applicable] String 300 Completion should be in accordance with requirements of the Ministry of Investment, Trade and Industry (MITI), e.g., CPT-CCN-W-211111-KL-000002.

The input of special characters is not allowed, except for “-“.
4. Reference Number of Customs Form No.2 Optional String 12 Completion should be in accordance with JKDM’s requirements (e.g., E12345678912).

The input of special characters is not allowed.
5. Country of Origin Optional String 3 Completion based on IRBM’s catalogue (e.g., MYS, SGP, USA).

Note: Final listing of  country code to be shared in the data catalogue document.

The input of numbers and special characters is not allowed.
6. Details of other charges Optional String 300 Completion should be in accordance with JKDM’s requirements. The supplier should also ensure that the data is complete and meets JKDM’s standards.