E-invoices for foreign customers and suppliers: buyer IDs, self-billed imports and the passport rule

Since our last update on 20 October, LHDN has not issued a new e-invoice guideline, FAQ or media statement. The changes to the MyInvois system that we wrote about were due to go live on 24 October 2026. One of them limits passport numbers to 12 characters, which matters most for businesses that deal with people and companies outside Malaysia.

On 21 October an LHDN officer told Bernama Radio that the agency has now received more than 2.09 billion e-invoices. The officer also said there is confusion about self-billed e-invoices. That confusion is common with foreign transactions, so this guide sets out what LHDN's own guidelines say. It applies if you are required to issue e-invoices. Businesses under RM3 million that qualify for the exemption do not need to issue them, self-billed ones included.

Selling to a foreign buyer

When you sell goods or services to a buyer outside Malaysia, you issue a normal e-invoice. You are the supplier and the foreign customer is the buyer (Specific Guideline v4.9, section 10.5).

Your customer will usually not have a Malaysian tax identification number (TIN). LHDN gives general TINs to use instead (Appendix 1):

• EI00000000020 for a foreign business, or a foreign individual who only gives you a passport number;
• EI00000000010 for a non-Malaysian individual who holds MyPR or MyKAS.

For the other buyer fields, enter the buyer's business registration number or passport number where you have it. Enter "NA" where a detail does not apply or the buyer has not given it. You still need the buyer's name, address and contact number (Table 10.2).

Foreign individuals who buy from you in Malaysia, such as tourists, follow the same rule. LHDN asks for either their TIN, or their TIN and passport number. If they have no Malaysian TIN, you may use the general TIN together with their passport number (section 3.5.4).

The passport limit from 24 October

LHDN's developer release notes say that from 24 October 2026, an ID with type PASSPORT is limited to 12 characters, and submissions that do not comply may be rejected. The MyInvois data dictionary also limits the other individual ID types (NRIC and ARMY) to 12 characters. For MyPR and MyKAS holders, use the NRIC type, not PASSPORT.

What to check:

• Enter passport numbers exactly as printed, without spaces, dashes or the country name.
• If your software stores passport numbers in a free-text field, look at the ones on file. Older records may hold extra text.
• If you send invoices through an accounting system or a service provider, ask them to confirm the new limit is in place.

LHDN has not said what to do with a genuine passport number longer than 12 characters. If you meet one, ask LHDN or your provider before you submit.

Buying from a foreign supplier

A foreign supplier does not use MyInvois. So when you buy goods or services from abroad, you issue a self-billed e-invoice to record the expense (Guideline v4.8, section 1.4; Specific Guideline section 10.4). You act as the supplier on the document, and the foreign seller is named as the supplier party.

How to fill it in (Table 10.1):

• Supplier's name, address and contact number: take them from the foreign seller's invoice.
• Supplier's TIN: use the seller's TIN if you have it. If not, use EI00000000030.
• Registration or passport number, SST number and business activity: enter "NA" if not available.
• MSIC code: enter "00000" if not available.

Once validated, LHDN notifies only you. You do not have to send the self-billed e-invoice to the foreign seller. If service tax on imported taxable services applies, include the service tax amount in the self-billed e-invoice (section 10.4.7).

The deadlines differ for goods and services:

• Imported goods: by the end of the second month after the month customs clearance is obtained (section 10.4.8).
• Imported services: by the end of the month after the month you pay or receive the foreign supplier's invoice, whichever is earlier (section 10.4.9).

For example, goods cleared by customs in October 2026 need a self-billed e-invoice by 31 December 2026.

When you do not need a self-billed e-invoice

Some overseas costs are covered by existing documents. When employees pay for expenses incurred overseas on the company's behalf, neither the employer nor the employee has to issue a self-billed e-invoice. LHDN accepts the foreign receipts or invoices, as long as the employer can show the employee was acting for the company (section 7.4(b) and 7.5). A similar concession applies to staff perquisites and benefits paid to foreign suppliers, if your employment policy states them (section 6.5(b)).

Self-billing is only for the transactions listed in the guidelines. Appendix 3 of the Specific Guideline lists them. Do not use it for a Malaysian supplier just because that supplier has not started e-invoicing.

Foreign currency

You may invoice in foreign currency. If the e-invoice needs to be converted to ringgit, include the exchange rate. Follow any rate set by the Customs Department or LHDN where one applies. Otherwise, use your own policy. For self-billed e-invoices on imported goods, LHDN allows your internal exchange rate (section 13).

When a submission is rejected

There are two kinds of rejection, and they are fixed differently.

If MyInvois will not validate your e-invoice, it returns an error message and the status shows as Invalid. Correct the error and submit again (Guideline sections 2.3.3 and 2.5.2). From 24 October, LHDN's error messages are due to link to reference pages that explain common errors. Each error names the field at fault, so start there.

After validation, a buyer may ask to reject an e-invoice within 72 hours, and the supplier may cancel it within the same 72 hours. After that, any change needs a credit note, debit note or refund note (section 2.3.6). A foreign buyer cannot reject your e-invoice, because it is not on MyInvois. If you find a mistake, cancel it within 72 hours or issue a note (section 10.5.3).

A short checklist

• Set up a buyer record for each foreign customer with the right general TIN and a clean passport or registration number.
• Keep a list of overseas suppliers and diary the self-billed deadlines for goods and services.
• Check that your software handles foreign currency and records the exchange rate.
• If you missed self-billed e-invoices for imports, look at the Special Voluntary Disclosure Programme. It runs to 31 December 2027.

LHDN updates its guidelines often. These references are to Guideline v4.8 and Specific Guideline v4.9, the latest versions on 27 October 2026.

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