If taxpayers are not register with SSM, what are the information that the taxpayer should input for business registration number when issuing an e-Invoice? SSM
If taxpayers are not register with SSM, what are the information that the taxpayer should input for business registration number when issuing an e-Invoice?
For taxpayers that are registered with other authority / body, the taxpayers are required to input the relevant registration number.
For taxpayers that are registered with other authority / body, the taxpayers are required to input the relevant registration number.
若纳税人未在马来西亚公司委员会（SSM）注册，在开具电子发票时应填写什么商业注册号码？
如果纳税人未在马来西亚公司委员会（SSM）注册，但已在其他政府机构或监管机构注册，则在开具电子发票（e-Invoice）时，应填写相关机构所发出的注册号码作为商业注册号码（Business Registration Number）。
换言之：
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若 在 SSM 注册 → 填写 SSM 的 12 位商业注册号码
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若 未在 SSM 注册，但在其他机构注册 → 填写 相关机构的注册号码
Mar 12,2026