The required fields that need to be included when submitting to LHDN for validation are much more than the usual details we include in our current invoices.
In total, there are 55 fields that LHDN have specified to be included in each invoice that is submitted for validation.
Of the 55 fields, 37 are mandatory while 18 are optional, and depending on the nature of your business, these must be included in the invoice that is submitted to LHDN.
We have grouped the required fields according to how we maintain them in the accounting system.
The standard fields that we should already have are listed in normal text, while the additional fields are in bold.
Supplier information
This relates to information about your business as you are the supplier or seller who will be issuing the invoice.
- Name
- TIN or Tax Identification Number.
- Business registration number
- SST registration number *
- Tourism tax registration number **
- Email address (optional)
- Malaysia Standard Industrial Classification (MSIC) code
- Business activity description
- Address
- Telephone
Customer information
This information is related to the buyer, i.e. your customer, to whom you are sending the invoice to.
- Name
- TIN or Tax Identification Number
- Business registration number
- SST registration number *
- Email address (optional)
- Address
- Telephone
TIN is your business or personal income tax number depending on whether you are Sdn Bhd, Berhad, Sole Proprietor, Partnership, etc. See Malaysia TIN Number And TIN Registration for more details.
Although email address has been marked as optional, in most cases, LHDN could use this to communicate with the supplier and buyer in relation to invoices submitted for validation. For example, when an invoice has been validated, LHDN will notify both the supplier and customer via email.
The Malaysia Standard Industrial Classification or MSIC is a 5 digit code that identifies the nature of your business. LHDN has provided a list for reference here.
* required if the supplier or customer is registered for SST
** required if the supplier is a tourism tax registrant, such as hotels and online booking platforms.
Products or services
Required fields
- Classification *
- Description
- Unit price
- Tax type
- Tax rate
- Tax amount
- Subtotal
- Total excluding tax
- Total including tax
- Total payable amount
Fields in italic are calculated at the time an invoice is issued.
* Classification of the product or service being sold. LHDN has provided a list of 45 classification codes here.
Optional fields
- Total net amount
- Rounding amount
- Total tax amount per tax type
- Quantity
- Measurement
- Discount rate
- Discount amount
- Fee/charge rate *
- Fee/charge amount *
- Details of tax exemption **
- Amount exempted from tax **
Fields in italic are calculated at the time an invoice is issued.
* Fee/charge rate and amount refer to services rendered when a product is supplied, for example, when an air-con is sold, a service fee for installation may be charged.
** Details and amount of tax exemption are mandatory if tax exemption is applicable.