Why 55 fields?
Malaysia's e-invoicing system follows the UBL 2.1 (Universal Business Language) international standard. This standard requires structured data to ensure every invoice is complete, verifiable, and machine-readable.
The 55 mandatory fields cover everything LHDN needs to validate a transaction: who sold what to whom, for how much, with what tax treatment, and when.
The field categories
The 55 fields fall into 6 main categories:
1. Document information (8 fields)
These identify the invoice itself:
| # | Field | Example | Notes |
|---|---|---|---|
| 1 | e-Invoice Code / Number | INV-2026-0142 | Your internal invoice number |
| 2 | e-Invoice Type | 01 (Invoice) | Document type code |
| 3 | e-Invoice Date | 2026-02-14 | Issue date |
| 4 | e-Invoice Time | 14:30:00Z | Issue time (UTC) |
| 5 | Currency Code | MYR | ISO 4217 currency |
| 6 | Invoice Period Start | 2026-02-01 | Billing period start |
| 7 | Invoice Period End | 2026-02-28 | Billing period end |
| 8 | Invoice Period Frequency | Monthly | Billing frequency description |
2. Supplier information (14 fields)
Details about the business issuing the invoice:
| # | Field | Example | Notes |
|---|---|---|---|
| 9 | Supplier TIN | C12345678901 | Tax Identification Number |
| 10 | Supplier BRN | 202001234567 | Business Registration Number |
| 11 | Supplier SST Registration | A01-2345-67890123 | If SST registered |
| 12 | Supplier Name | Finvo Sdn Bhd | Registered business name |
| 13 | Supplier Address Line 1 | Level 5, Menara XYZ | Street address |
| 14 | Supplier Address Line 2 | Jalan Sultan Ismail | Additional address |
| 15 | Supplier City | Kuala Lumpur | City name |
| 16 | Supplier State | 14 | State code (14 = KL) |
| 17 | Supplier Country | MYS | ISO 3166 country code |
| 18 | Supplier Postal Code | 50250 | Postcode |
| 19 | Supplier Phone | +60312345678 | Contact phone |
| 20 | Supplier Email | billing@company.com | Contact email |
| 21 | Supplier MSIC Code | 62011 | Industry classification |
| 22 | Supplier Activity Description | Software development | Business activity |
3. Buyer information (10 fields)
Details about the business receiving the invoice:
| # | Field | Example | Notes |
|---|---|---|---|
| 23 | Buyer TIN | C98765432101 | Buyer's TIN |
| 24 | Buyer BRN | 201912345678 | Buyer's BRN |
| 25 | Buyer SST Registration | — | If applicable |
| 26 | Buyer Name | ABC Trading Sdn Bhd | Registered name |
| 27 | Buyer Address Line 1 | No. 123, Jalan Ampang | Address |
| 28 | Buyer City | Petaling Jaya | City |
| 29 | Buyer State | 10 | State code (10 = Selangor) |
| 30 | Buyer Country | MYS | Country code |
| 31 | Buyer Postal Code | 47301 | Postcode |
| 32 | Buyer Phone | +60398765432 | Contact phone |
4. Line item details (13 fields per item)
Each line item on the invoice requires:
| # | Field | Example | Notes |
|---|---|---|---|
| 33 | Item Classification Code | 022 | LHDN classification |
| 34 | Item Description | Web development services | What you're selling |
| 35 | Unit Price | 5000.00 | Price per unit |
| 36 | Quantity | 1 | Number of units |
| 37 | Measurement Unit | C62 (unit) | UN/ECE unit code |
| 38 | Tax Type | 01 (Sales Tax) | Tax type code |
| 39 | Tax Rate | 6.00 | Percentage |
| 40 | Tax Amount | 300.00 | Calculated tax |
| 41 | Subtotal | 5000.00 | Quantity x Unit Price |
| 42 | Total Excluding Tax | 5000.00 | Before tax |
| 43 | Total Including Tax | 5300.00 | After tax |
| 44 | Discount Amount | 0.00 | If applicable |
| 45 | Discount Description | — | Reason for discount |
5. Tax summary (5 fields)
Aggregated tax information:
| # | Field | Example | Notes |
|---|---|---|---|
| 46 | Total Tax Type | 01 | Tax type for totals |
| 47 | Total Taxable Amount | 5000.00 | Sum of taxable amounts |
| 48 | Total Tax Amount | 300.00 | Sum of all tax |
| 49 | Tax Exemption Reason | — | If tax exempt |
| 50 | Tax Exemption Amount | 0.00 | Exempt portion |
6. Document totals (5 fields)
Final summary amounts:
| # | Field | Example | Notes |
|---|---|---|---|
| 51 | Total Excluding Tax | 5000.00 | Sum of all lines |
| 52 | Total Including Tax | 5300.00 | With tax added |
| 53 | Total Payable Amount | 5300.00 | What the buyer owes |
| 54 | Total Discount | 0.00 | Sum of discounts |
| 55 | Rounding Amount | 0.00 | Rounding adjustment |
Common validation errors
When fields are missing or incorrectly formatted, LHDN rejects the submission. The most common errors:
- Invalid TIN format — TINs must be exactly the right length and format (e.g., "C" prefix + digits)
- Missing MSIC code — The supplier's industry classification is often forgotten
- Wrong state code — Using state names instead of numeric codes
- Invalid currency for exchange rate — Non-MYR invoices need a currency exchange rate block
- Tax calculation mismatch — The tax amount must exactly equal rate x taxable amount