TIN and SSM — the registration spine of MyInvois
Which registration numbers a Malaysian business needs on invoices and e-invoices.
Two identifiers matter for Malaysian invoicing. The Tax Identification Number (TIN) is issued by LHDN and identifies the taxpayer for MyTax and MyInvois. The business registration number is issued by the Companies Commission of Malaysia (Suruhanjaya Syarikat Malaysia, SSM) when a company, limited liability partnership or business is registered. MyInvois e-invoices identify the supplier and the buyer by TIN and by registration details. 4invoices does not check these numbers: you type them on the invoice yourself.
- TIN: issued by LHDN, used across MyTax and MyInvois.
- SSM: registration number of the company, LLP or business.
- MyInvois documents carry supplier and buyer identification.
- 4invoices does not verify a TIN or an SSM number.
How it works
Register the business with SSM under the law for its form: the Companies Act 2016 for companies, the Limited Liability Partnerships Act 2012 for LLPs, or the Registration of Businesses Act 1956 for sole proprietors and partnerships.
Obtain your TIN from LHDN. Check the format that LHDN assigned to you, because it depends on the type of taxpayer, and copy it exactly.
Register for MyInvois with your TIN and set who may submit documents, whether staff, an intermediary or a connected system.
Collect your customers' details. For an e-invoice the buyer's TIN and registration details are needed, and LHDN publishes rules for buyers who do not provide a TIN.
Keep the details current. If your SSM record changes, update LHDN so that your identification data stays consistent across systems.
Legal framework
- Companies Act 2016 (Act 777).
- Limited Liability Partnerships Act 2012 (Act 743).
- Income Tax Act 1967 (Act 53).
- LHDN (IRBM) e-Invoice Guideline and MyInvois SDK — identification fields.
Frequently asked questions
What is a TIN in Malaysia?
It is the Tax Identification Number issued by LHDN to individuals, companies and other taxpayers. It is used for tax filing and for MyInvois. The exact format depends on the taxpayer type, so copy the number LHDN gave you.
Do I need an SSM number on invoices?
For MyInvois e-invoices, the business registration details of the supplier and the buyer are part of the required identification data. For a plain invoice document, showing your registration number is good practice. Confirm the exact requirement in the LHDN guideline.
Can a foreign business get a Malaysian TIN?
Foreign businesses with Malaysian tax obligations can register with LHDN. Whether you need to depends on your activity. Ask LHDN or an adviser for your case.
What if my customer has no TIN?
LHDN publishes rules for buyers without a TIN, and there are general placeholder identifiers for some cases. Read the current e-Invoice Specific Guideline for the exact situation.
Does 4invoices verify a TIN or SSM number?
No. 4invoices does not check a TIN against LHDN and does not check SSM records. You type the numbers on the invoice. It creates invoices with tax per line, supports any currency with an exchange rate, and lets you download a PDF. The trial is free for 6 months without a card.