45 types of E-invoice classification Code
E-invoice classification Code is the information that must be filled in for e-invoices, the purpose is the products/services involved can be categorized, and convenient to analyzing and monitoring the tax.
E-invoice code listing
| Code | Description |
|---|---|
| 001 | Breastfeeding equipment |
| 002 | Child care centres and kindergartens fees |
| 003 | Computer, smartphone or tablet |
| 004 | Consolidated e-Invoice |
| 005 | Construction materials (as specified under Fourth Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994) |
| 006 | Disbursement |
| 007 | Donation |
| 008 | e-Commerce - e-Invoice to buyer / purchaser |
| 009 | e-Commerce - Self-billed e-Invoice to seller, logistics, etc. |
| 010 | Education fees |
| 011 | Goods on consignment (Consignor) |
| 012 | Goods on consignment (Consignee) |
| 013 | Gym membership |
| 014 | Insurance - Education and medical benefits |
| 015 | Insurance - Takaful or life insurance |
| 016 | Interest and financing expenses |
| 017 | Internet subscription |
| 018 | Land and building |
| 019 | Medical examination for learning disabilities and early intervention or rehabilitation treatments of learning disabilities |
| 020 | Medical examination or vaccination expenses |
| 021 | Medical expenses for serious diseases |
| 022 | Others |
| 023 | Petroleum operations (as defined in Petroleum (Income Tax) Act 1967) |
| 024 | Private retirement scheme or deferred annuity scheme |
| 025 | Motor vehicle |
| 026 | Subscription of books / journals / magazines / newspapers / other similar publications |
| 027 | Reimbursement |
| 028 | Rental of motor vehicle |
| 029 | EV charging facilities (Installation, rental, sale / purchase or subscription fees) |
| 030 | Repair and maintenance |
| 031 | Research and development |
| 032 | Foreign income |
| 033 | Self-billed - Betting and gaming |
| 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 |
| 038 | Sports equipment, rental / entry fees for sports facilities, registration in sports competition or sports training fees imposed by associations / sports clubs / companies registered with the Sports Commissioner or Companies Commission of Malaysia and carrying out sports activities as listed under the Sports Development Act 1997 |
| 039 | Supporting equipment for disabled person |
| 040 | Voluntary contribution to approved provident fund |
| 041 | Dental examination or treatment |
| 042 | Fertility treatment |
| 043 | Treatment and home care nursing, daycare centres and residential care centers |
| 044 | Vouchers, gift cards, loyalty points, etc |
| 045 | Self-billed - Non-monetary payment to agents, dealers or distributors |
Oct 30,2024