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How do taxpayers issue an e-Invoice to a non-TIN holder such as foreign (non-Malaysian) buyers? 纳税人应如何向没有税务识别号（TIN）的买方（例如外国买家）开具电子发票？ 
How do taxpayers issue an e-Invoice to a non-TIN holder such as foreign (non-Malaysian) buyers? 纳税人应如何向没有税务识别号（TIN）的买方（例如外国买家）开具电子发票？ 

How do taxpayers issue an e-Invoice to a non-TIN holder such as foreign (non-Malaysian) buyers? 纳税人应如何向没有税务识别号（TIN）的买方（例如外国买家）开具电子发票？ 

How do taxpayers issue an e-Invoice to a non-TIN holder such as foreign (non-Malaysian) buyers?

Suppliers are required to obtain buyer’s details from the foreign buyers for the purposes of e-Invoice issuance.
In relation to TIN to be input in the e-Invoice, supplier may use “EI00000000020” for foreign buyers without TIN.

纳税人应如何向没有税务识别号（TIN）的买方（例如外国买家）开具电子发票？ 

供应商在开具电子发票（e-Invoice）时，仍需向外国买家获取其相关资料，以便完成电子发票的开具。
对于电子发票中需要填写的 TIN（税务识别号）：
  • 若外国买家没有 TIN，供应商可在电子发票中填写以下指定代码：
    “EI00000000020”
该代码用于代表没有 TIN 的外国买家。

 
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