e-Invoice Data Fields Reference

Every rejected submission traces back to one of two things: a field LHDN treats as mandatory that your ERP treats as optional, or a code value that is not in LHDN’s list. This page is the field list, as published in Appendices 1 and 2 of the e-Invoice Guideline version 4.7.

Format is XML or JSON, both conforming to UBL 2.1. LHDN groups the 55 fields into eight categories: Address, Business Details, Contact Number, Invoice Details, Parties, Party Details, Payment Info, and Products / Services.

The 55 fields

M = mandatory · C = conditionally mandatory · O = optional

Parties and party details

#	Field	Status	Note
1	Supplier’s Name	M
2	Buyer’s Name	M	General Public on a consolidated e-Invoice
3	Supplier’s TIN	M	General TIN codes apply where unavailable
4	Supplier’s Registration / Identification / Passport Number	M	SSM registrants use the new 12-character BRN only
5	Supplier’s SST Registration Number	C	Mandatory for SST registrants
6	Supplier’s Tourism Tax Registration Number	C	Mandatory for tourism tax registrants
7	Supplier’s e-mail	O
8	Supplier’s MSIC Code	M	5-digit numeric; 00000 where not available for a foreign supplier
9	Supplier’s Business Activity Description	M
10	Buyer’s TIN	M
11	Buyer’s Registration / Identification / Passport Number	M
12	Buyer’s SST Registration Number	C	Mandatory for SST registrants
13	Buyer’s e-mail	O

Address and contact

#	Field	Status
14	Supplier’s Address	M
15	Buyer’s Address	M
16	Supplier’s Contact Number	M
17	Buyer’s Contact Number	M

Invoice details

#	Field	Status	Note
18	e-Invoice Version	M	SVDP 1.2 / 1.3 only for voluntary disclosure
19	e-Invoice Type	M	See code list below
20	e-Invoice Code / Number	M	Supplier’s own reference
21	Original e-Invoice Reference Number	C	Mandatory on credit, debit and refund notes
22	e-Invoice Date and Time	M	Must be the current date and time
23	Issuer’s Digital Signature	M	Service provider’s certificate where one is used
24	Invoice Currency Code	M
25	Currency Exchange Rate	C	Mandatory where the currency is not ringgit
26	Frequency of Billing	O
27	Billing Period	O

Products and services

#	Field	Status	Note
28	Classification	M	3-digit code from LHDN’s catalogue
29	Description of Product or Service	M	Receipt reference numbers on a consolidated e-Invoice
30	Unit Price	M
31	Tax Type	M	Line and invoice level
32	Tax Rate	C
33	Tax Amount	M	Line and invoice level
34	Details of Tax Exemption	C	Mandatory if an exemption applies
35	Amount Exempted from Tax	C	Mandatory if an exemption applies
36	Subtotal	M	Line level only
37	Total Excluding Tax	M	Line and invoice level
38	Total Including Tax	M	Invoice level only
39	Total Net Amount	O	Invoice level only
40	Total Payable Amount	M	Invoice level only
41	Rounding Amount	O	Invoice level only
42	Total Taxable Amount Per Tax Type	O	Invoice level only
43	Quantity	O
44	Measurement	O
45	Discount Rate	O
46	Discount Amount	O
47	Fee / Charge Rate	O
48	Fee / Charge Amount	O

Payment info

#	Field	Status
49	Payment Mode	O
50	Supplier’s Bank Account Number	O
51	Payment Terms	O
52	Prepayment Amount	O
53	Prepayment Date	O
54	Prepayment Reference Number	O
55	Bill Reference Number	O

Annexure fields

Field	Status	Applies to
Reference Number of Customs Form No. 1, 9 etc.	Mandatory	Import of goods
Reference Number of Customs Form No. 2	Optional	Export of goods
Shipping Recipient’s Name / Address / TIN / Registration or Passport Number	Optional	Goods shipped to someone other than the buyer
Incoterms	Optional	Import and export of goods
Product Tariff Code	Optional	Goods only
Free Trade Agreement information	Optional	Export only, if applicable
Authorisation Number for Certified Exporter, e.g. ATIGA number	Optional	Export only, if applicable
Country of Origin	Optional	Import and export of goods
Details of other charges	Optional	Import and export of goods

LHDN notes that annexure requirements may be updated from time to time.

Code lists

e-Invoice Type

Code	Type		Code	Type
01	Invoice		11	Self-billed Invoice
02	Credit Note		12	Self-billed Credit Note
03	Debit Note		13	Self-billed Debit Note
04	Refund Note		14	Self-billed Refund Note

Tax Type

Code	Type
01	Sales Tax
02	Service Tax
03	Tourism Tax
04	High-Value Goods Tax
05	Sales Tax on Low Value Goods
06	Not Applicable
E	Tax exemption, where applicable

General TIN (e-Invoice Specific Guideline, Appendix 1)

Code	Use
EI00000000010	General Public — Malaysian individual with MyKad only; buyer on a consolidated e-Invoice; supplier on a consolidated self-billed e-Invoice
EI00000000020	Foreign buyer or foreign shipping recipient
EI00000000030	Foreign supplier, self-billed
EI00000000040	Government, state and local authorities, statutory bodies, exempt institutions

The SDK also publishes classification codes, country codes, currency codes, MSIC codes, payment modes, state codes and units of measurement.

Validators and what trips them

Validator	Timing	Typical cause of failure
Structure	Immediate	Malformed XML or JSON, or a document that does not match the required structure for that type and version under UBL 2.1
Core Fields	Immediate	A mandatory field is absent
Code	Immediate and background	A currency, tax type or other code value that is not in LHDN’s list
Signature	Background	Digital signature fails verification
Taxpayer	Background	A TIN referenced in the document is not valid as at the document’s issuance date
Referenced Documents	Background	A credit, debit or refund note points at a document that is not a valid e-Invoice at the time of issuance
Duplicate Document	Background	A near-identical document was already submitted — error code DS302

Document status moves Submitted → Valid or Invalid. Submitted means only that the structure and core field checks passed; the background validators can still fail it.

Transport-level errors use standard HTTP mappings: BadRequest and BadArgument (400), Unauthorized (401), Forbidden (403), NotFound (404), TooManyRequests (429, with a Retry-After header), InternalServerError (500), NotImplemented (501), ServiceUnavailable (503).

Correcting a bad document

• Within 72 hours of validation — the supplier may cancel, or the buyer may request rejection and the supplier then cancels. After 72 hours, neither is possible.
• Within three days of issuing a defective e-Invoice — s.82C(8) of the Income Tax Act 1967 allows a substitute e-Invoice.
• After that — issue a credit, debit or refund note e-Invoice referencing the original in field 21.

Common mistakes

• Sending the old SSM registration number. Field 4 requires the new 12-digit BRN for SSM registrants.
• Back-dating field 22. LHDN requires the current date and time; a back-dated document fails.
• Leaving MSIC blank for a foreign supplier. Use 00000, not an empty value.
• Using tax type 06 to mean exempt. 06 is Not Applicable; exemption is E, and it pulls fields 34 and 35 into mandatory status.
• Retrying a failed submission unchanged. The duplicate validator will raise DS302 rather than accept it.
• Treating a Submitted response as success. Only Valid is success.

What’s next

Map fields 3, 4, 5, 8, 10, 11 and 12 against your customer and supplier master data before writing any code — those seven are where clean-up time actually goes. Then decide the transmission route, because the Portal fills these fields by form and the API makes them your problem.