Malaysia e-Invoice Guideline v4.9 requires a TIN for non-Malaysian individual buyers

What changed in detail

Malaysia’s Inland Revenue Board (LHDN/IRBM) published version 4.9 of the e-Invoice Specific Guideline on 7 September 2026, replacing version 4.8 of 7 July 2026. For buyers who are non-Malaysian individuals — other than MyPR and MyKAS holders — an e-invoice must now carry either the buyer’s Tax Identification Number (TIN), or both the TIN and passport number. A passport number alone is no longer accepted. Where the individual has no TIN, the supplier may use the general TIN together with the passport number. The same rule applies to self-billed e-invoices issued for individual suppliers in the same position.

What it means

Any MyInvois integration that captures only a passport number for a foreign individual buyer needs a TIN field added before the next e-invoice is issued to that buyer type — the old passport-only path is no longer valid input, not merely deprecated. Where the buyer genuinely has no Malaysian TIN, the general TIN plus passport number is the fallback, so systems should be able to populate both fields rather than reject the transaction. This is a validation-rule change with immediate effect from the guideline’s publication date; there is no separate grace period called out for the foreign-buyer TIN requirement itself.