An e-invoice uses two different code systems, and confusing them is the most common mistake. The MSIC code is a 5-digit code that describes your business — it appears once on every e-invoice, in the supplier's details. The e-invoice classification code is a 3-digit code that describes what is being billed — it appears on every line item.
LHDN publishes both official lists in the MyInvois SDK. This page explains what each one is, how to choose the right code, and what happens if the code is wrong.
What is an MSIC code?
MSIC stands for Malaysia Standard Industrial Classification — the standard code system for classifying economic activities in Malaysia. The list of MSIC codes the MyInvois system accepts is based on the MSIC 2008 edition, which is why you may see searches such as "MSIC code 2008".
On an e-invoice, LHDN's e-Invoice Guideline lists two related fields:
- Supplier's MSIC code — a 5-digit numeric code representing the nature and activity of the supplier's business.
- Supplier's business activity description — a short description of that activity in words.
Your MSIC code is also set in your taxpayer profile in the MyInvois Portal, and can appear on your e-invoice print template.
MSIC code vs e-invoice classification code — two different things
"What is my e-invoice classification code?" and "what is my MSIC code?" have different answers, even for the same business.
Take a provision store as an example:
- Its MSIC code is
47111(Provision stores) — this does not change, because that is its business. - The classification code on each line item depends on what is sold. Goods that do not fall into any specific category in the list come under
022(Others). The list also has a dedicated code,004(Consolidated e-Invoice), for consolidated e-invoices.
Many of the categories in the classification list correspond to expenses with a particular tax treatment — medical expenses, education fees, donations, sports equipment and so on — so the code allows those transactions to be identified.
How to find your business's MSIC code
The official list: LHDN publishes the full MSIC code listing in the MyInvois SDK at sdk.myinvois.hasil.gov.my/codes/msic-codes. The list contains 1,175 codes with descriptions in English. Use your browser's search (Ctrl+F) to find a keyword for your activity.
Practical steps:
- Work out your main activity — what generates most of your business's revenue.
- Search for a keyword in LHDN's list, for example "restaurant", "construction" or "retail".
- Choose the most specific code. Many activities have several closely related codes; choose the one that most accurately describes what you do, and use an "n.e.c." (not elsewhere classified) code only if nothing more precise fits.
- Copy its description too into the business activity description field.
If your business does several things: the MSIC field on an e-invoice holds one code. The LHDN documents we reviewed set no specific rule for businesses with several activities; the usual practice is to use the code for the main activity. If you are unsure, confirm with your accountant or tax agent.
LHDN's list also contains the code 00000 (NOT APPLICABLE). The Specific Guideline uses it, for example, in self-billed e-invoices: a buyer issuing the document for a foreign supplier enters 00000 where that supplier's MSIC code is not applicable, not available or not provided.
Commonly used e-invoice classification codes
The official classification code list contains 45 codes, published at sdk.myinvois.hasil.gov.my/codes/classification-codes. LHDN publishes it as a web page in the SDK, not as a separate PDF document. Among the most searched codes:
| Code | LHDN's official description |
|---|---|
004 | Consolidated e-Invoice |
008 | e-Commerce - e-Invoice to buyer / purchaser |
009 | e-Commerce - Self-billed e-Invoice to seller, logistics, etc. |
018 | Land and building |
022 | Others |
025 | Motor vehicle |
027 | Reimbursement |
028 | Rental of motor vehicle |
030 | Repair and maintenance |
034 | Self-billed - Importation of goods |
035 | Self-billed - Importation of services |
036 | Self-billed - Others |
037 | Self-billed - Monetary payment to agents, dealers or distributors |
Code 022 (Others) is the general code in LHDN's list — the one used when no other specific category applies to the item.
Classification code for rental income: LHDN's list does not have a code named "rental income". The rental-related codes are 018 (Land and building) and 028 (Rental of motor vehicle); everything else falls to 022 (Others) unless another category applies. The choice between 018 and 022 for property rental depends on your transaction — confirm with your tax agent, because LHDN does not publish specific mapping guidance for this case in the documents we reviewed.
Self-billed codes (033 to 037, and 045) are used in self-billed e-invoices — for example 034 for importation of goods and 035 for importation of services.
MSIC codes by type of business
Some examples from LHDN's list, with the official descriptions:
| Type of business | MSIC code | Official description |
|---|---|---|
| Restaurant | 56101 | Restaurants and restaurant cum night clubs |
| Cafeteria / canteen | 56102 | Cafeterias/canteens |
| Fast-food restaurant | 56103 | Fast-food restaurants |
| Food stall / hawker | 56106 | Food stalls/hawkers |
| Provision store | 47111 | Provision stores |
| Supermarket | 47112 | Supermarket |
| Online retail | 47912 | Retail sale of any kind of product over the Internet |
| Residential building construction | 41001 | Residential buildings |
| Non-residential building construction | 41002 | Non-residential buildings |
| General medical clinic | 86201 | General medical services |
| Specialist medical services | 86202 | Specialized medical services |
| Dental clinic | 86203 | Dental services |
| Computer programming | 62010 | Computer programming activities |
| Accounting and tax | 69200 | Accounting, bookkeeping and auditing activities; tax consultancy |
| Legal | 69100 | Legal activities |
So if you are searching for an "MSIC code for restaurant", the answer depends on your type of operation: 56101 for a restaurant, 56102 for a cafeteria or canteen, 56103 for a fast-food restaurant, and 56106 for a food stall or hawker. e-Invoicing by industry explains what else differs for each sector.
What happens if the code is wrong?
A code that does not exist in the list — for example a mistyped MSIC code, or a classification code that is not one of the 45 — is an invalid value, and an e-invoice carrying it can fail validation. Both are fixed-value lists, not free text. Common MyInvois rejection errors explains how to deal with a failed submission.
A code that exists but is the wrong choice — for example a valid MSIC code that is not your activity — will not necessarily be rejected by the system, because it is still a valid value. That is what makes it more dangerous: the document is validated with the wrong information.
If an e-invoice has already been validated with the wrong code:
- Within 72 hours of validation, you can cancel it and issue the correct one — see the 72-hour cancellation window.
- After that, corrections are made through adjustment notes — see credit notes and debit notes in MyInvois.
For the MSIC code in your profile, simply correct it in your taxpayer profile so that subsequent e-invoices use the right code.
Related guides
- The 55 MyInvois fields — where the MSIC code and classification code sit among the other fields
- TIN number in Malaysia — the other identifier your profile needs
- What is an e-invoice? — the basic concept
- MyInvois Portal — where the MSIC code is set in your taxpayer profile
- e-Invoicing by industry — what else differs for your sector
Sources: the MSIC code and classification code lists in the MyInvois SDK, and Appendix 1 of the e-Invoice Guideline (version 4.8), checked on 21 September 2026. Code descriptions are quoted exactly as LHDN publishes them in English.