For the purposes of issuing e-Invoice / self-billed e-Invoice, can the Malaysian taxpayers default the TIN of the foreign supplier / foreign buyer to be general TIN, regardless of whether the foreign supplier / foreign buyer has a specific TIN assigned by
For the purposes of issuing e-Invoice / self-billed e-Invoice, can the Malaysian taxpayers default the TIN of the foreign supplier / foreign buyer to be general TIN, regardless of whether the foreign supplier / foreign buyer has a specific TIN assigned by the IRBM?
It is the taxpayers’ responsibility to verify with their foreign supplier / foreign buyer on the availability of TIN. The general TIN provided is to ease taxpayers in issuing e-Invoice / self-billed e-Invoice in the case where the said foreign supplier / foreign buyer does not have a TIN assigned by the IRBM.
在开具电子发票（e-Invoice / self-billed e-Invoice）时，马来西亚纳税人是否可以默认使用通用 TIN 来填写外国供应商或外国买家的 TIN？
不可以一律默认使用通用 TIN。
纳税人有责任向其外国供应商或外国买家确认是否已被马来西亚内陆税收局（IRBM）分配特定的 TIN（税务识别号）。
通用 TIN 的设立，是为了在外国供应商或外国买家确实未被 IRBM 分配 TIN 的情况下，方便纳税人开具电子发票（e-Invoice）或自开电子发票（self-billed e-Invoice）。因此：
It is the taxpayers’ responsibility to verify with their foreign supplier / foreign buyer on the availability of TIN. The general TIN provided is to ease taxpayers in issuing e-Invoice / self-billed e-Invoice in the case where the said foreign supplier / foreign buyer does not have a TIN assigned by the IRBM.
在开具电子发票（e-Invoice / self-billed e-Invoice）时，马来西亚纳税人是否可以默认使用通用 TIN 来填写外国供应商或外国买家的 TIN？
不可以一律默认使用通用 TIN。
纳税人有责任向其外国供应商或外国买家确认是否已被马来西亚内陆税收局（IRBM）分配特定的 TIN（税务识别号）。
通用 TIN 的设立，是为了在外国供应商或外国买家确实未被 IRBM 分配 TIN 的情况下，方便纳税人开具电子发票（e-Invoice）或自开电子发票（self-billed e-Invoice）。因此：
- 若外国供应商或买家 已有 IRBM 分配的 TIN → 应使用该 实际 TIN。
- 若外国供应商或买家 没有 TIN → 才可使用 通用 TIN 作为替代。
Mar 11,2026