A TIN (Tax Identification Number) is the tax identification number LHDN assigns to every registered taxpayer — individuals and entities alike. In Malay, LHDN calls it the Nombor Pengenalan Cukai. For most people it is not a new number: the TIN is your income tax number in the format LHDN has used since 2 January 2023.
This page explains what a TIN number is, how it relates to your income tax number, how to check it, and how to get one if you do not have one yet. Only at the end does it turn to e-invoicing — because most people searching for a TIN number really just want to know their own.
What is a TIN number?
A TIN number is the unique identifier LHDN uses to identify a taxpayer. According to LHDN, individuals and entities registered as taxpayers are assigned a TIN, and TINs are issued to all Malaysian citizens aged 18 and above. So even if you have never filed tax, you may already have one.
Each TIN consists of a prefix code showing the category of taxpayer, followed by a set of digits. The prefix is what distinguishes an individual's TIN from that of a company, partnership or other organisation.
TIN number and income tax number — the same or different?
This is the most common source of confusion, and the answer is: it is the same number in an updated format. On 2 January 2023, LHDN changed the format of tax numbers to the current TIN format:
| Category | Old format | Current TIN format | What changed |
|---|---|---|---|
| Individual | SG115002000 | IG115002000 | The SG or OG prefix changed to IG; the number stays the same |
| Individual | OG56003500070 | IG56003500070 | As above |
| Company | C2088005001 | C20880050010 | A 0 added at the end |
| Partnership | D480099002 | D4800990020 | A 0 added at the end |
These are LHDN's own published examples, not anyone's real number.
So if you are looking for an example of an individual's income tax number, the form is IG followed by your number, up to a maximum of 14 characters including the prefix. If you still have a number beginning SG or OG on older documents, change the prefix to IG — the number itself does not change.
What the TIN prefixes mean
LHDN lists the following prefix codes:
| Prefix | Taxpayer category |
|---|---|
| IG | Individual |
| C | Company |
| CS | Cooperative society |
| D | Partnership |
| E | Employer |
| F | Association |
| FA | Non-resident public entertainer |
| PT | Limited liability partnership (LLP) |
| TA | Trust body |
| TC | Unit trust / property trust |
| TN | Business trust |
| TR | Real estate investment trust / property trust fund |
| TP | Deceased person's estate |
| J | Hindu joint family |
| LE | Labuan entity |
How to check your TIN number
LHDN provides several channels for a TIN number check:
- MyTax. Log in to mytax.hasil.gov.my and open the e-Daftar menu, or look at your profile details. This is the quickest route if you already have a MyTax account.
- Income tax return form. An individual's TIN is printed on the front of the income tax return form.
- HASiL Live Chat, through LHDN's official portal.
- HASiL Contact Centre on 03-8911 1000 (from overseas: +603-8911 1000).
- The Customer Feedback Form on LHDN's official portal, or your nearest LHDN branch.
Do not have a MyTax account yet? MyTax and MyInvois: how to register covers that first step.
How to check someone else's TIN number
If you need to check a customer's or supplier's TIN — for an e-invoice, for example — MyTax only shows your own. For anyone else's TIN, ask them for it directly, then check its format. Software connected to MyInvois can use LHDN's Validate Taxpayer's TIN service to check whether a TIN and identification number combination is valid before an e-invoice is submitted.
TIN numbers for companies and businesses
Yes, your company has its own TIN, separate from its directors' TINs. A company TIN starts with C; a partnership with D; an LLP with PT; and so on, following the table above.
A few important points about non-individual TINs:
- They always end in
0. If your company TIN on older documents does not end in 0 (for exampleC123456789), add a 0 at the end:C1234567890. - Remove zeros after the prefix. If the TIN starts with a 0 immediately after the prefix (for example
C01234567890), remove that zero:C1234567890. This is the format the MyInvois system accepts. - Sole proprietors use their individual TIN. A sole proprietorship does not have a company TIN; the owner uses their own IG TIN.
How to get a TIN number if you do not have one
If your TIN cannot be retrieved through MyTax, LHDN's guideline says you can register through e-Daftar:
- Log in to MyTax.
- Choose the e-Daftar option.
- Fill in the required details — for example taxpayer type, e-mail and phone number.
- Click Search to register your TIN.
If you run into problems, contact LHDN through the channels above.
Why e-invoicing needs your TIN number
Every e-invoice carries two TINs: the supplier's TIN (the issuer of the document) and the buyer's TIN. Both are fields in LHDN's list of required fields, and LHDN validates every e-invoice submitted to it.
The practical consequence: a wrong TIN can make an e-invoice fail validation. The most common mistakes are format errors — the old SG/OG prefix, a zero not removed after the prefix, or a 0 not added at the end of a company TIN. Common MyInvois rejection errors explains what to do when this happens.
The TIN is only one of the fields on an e-invoice; the 55 MyInvois fields explains the rest.
The buyer's TIN number: what sellers need to know
If you issue e-invoices, you need your buyer's TIN. Three LHDN rules make this easier than it sounds.
Individual buyers do not necessarily have to give a TIN. LHDN provides a concession: Malaysian individuals (MyKad / MyTentera holders) and MyPR / MyKAS holders may provide their TIN, or their identification number, or both. You do not need to insist on a TIN from an individual customer.
LHDN sets general TINs for specific situations. Where a real TIN is unavailable or not provided in a permitted situation, LHDN prescribes the following values:
| General TIN | Used for |
|---|---|
EI00000000010 | General public — the buyer in a consolidated e-invoice, or an individual who gives only a MyKad / MyTentera / MyPR / MyKAS number |
EI00000000020 | Foreign buyers — a non-Malaysian individual who gives only a passport number, or an export buyer whose TIN is unavailable |
EI00000000030 | Foreign suppliers — in a self-billed e-invoice for imports, when the supplier's TIN is unavailable |
EI00000000040 | Government, local authorities, statutory bodies and exempt institutions that have not been assigned a TIN |
These are nobody's number, and they cannot be used at will — each is limited to the situations in the table. For example, the general public TIN is used in consolidated e-invoices, and the foreign supplier TIN in self-billed e-invoices.
If a business buyer refuses to give a TIN, explain that it is needed for the e-invoice they themselves asked for. If the buyer does not ask for an e-invoice, the sale can go into the monthly consolidated e-invoice — except for transactions that cannot be consolidated.
Do exempt businesses still need a TIN?
Yes. The e-invoicing exemption releases you from issuing e-invoices, but your TIN still exists and is still requested by suppliers who issue e-invoices to you.
Managing customer TINs in software
For a business with many regular customers, storing each customer's TIN and registration number once — and checking them when the customer is set up, not on every invoice — is the most effective way to avoid failed e-invoices. Choosing accounting software covers the features to look for, including TIN validation.
Related guides
- What is an e-invoice? — what an e-invoice means and how it relates to MyInvois
- MyTax and MyInvois — how to register for MyTax, where you check your TIN
- MyInvois Portal — where your TIN is used in your taxpayer profile
- The 55 MyInvois fields — the supplier and buyer TIN fields in context
- Self-billed e-invoices — when you fill in a foreign supplier's TIN
- Who is exempt from e-invoicing — who does not have to issue e-invoices
Sources: LHDN's TIN information document, the e-Invoice Guideline (version 4.8), the e-Invoice Specific Guideline (version 4.9) and the MyInvois SDK FAQ, checked on 21 September 2026.