Refund Note v1.0

v1.0 of the Refund Note document type is the initial version of the Invoices supported by the MyInvois System

Types

Overview

Refund Note is another document type supported by the MyInvois System. It is used to submit issued invoices with the Tax Authority.

Guidance on constructing UBL -

In the below Data Structure, if the UBL Schema mapping says

/ ubl:Invoice / cbc:InvoiceTypeCode / @listVersionID

which means that it needs to go under Invoice element as a InvoiceTypeCode element with an attribute listVersionId.

For Example - The UBL XML for InvoiceTypeCode will look like this -

<Invoice>
    <cbc:InvoiceTypeCode listVersionID="1.0">04</cbc:InvoiceTypeCode>
</Invoice>

Data Structure

Core

The data structure of the refund note v1.0 document consists of a single document element that contains these additional elements. Note that this description defines the data structure while actual attribute naming could be different for JSON and XML data structures.

ELEMENT Field TYPE DESCRIPTION VALUE EXAMPLE UBL Schema Mapping Mandatory Number of Chars Cardinality
Supplier Supplier Structure representing the supplier information.   / ubl:Invoice / cac:AccountingSupplierParty Mandatory    
Buyer Buyer Structure representing the buyer information.   / ubl:Invoice / cac:AccountingCustomerParty Mandatory    
e-Invoice Version xsd:normalizedString Current e-Invoice version (e.g., 1.0, 2.0, etc.) 1.0 / ubl:Invoice / cbc:InvoiceTypeCode / @listVersionID Mandatory 5 [1-1]
e-Invoice Type Code xsd:normalizedString Identifies the document type (e.g., invoice, credit note, debit note, refund note, etc.) 04 / ubl:Invoice / cbc:InvoiceTypeCode Mandatory 2 [1-1]
e-Invoice Code / Number xsd:normalizedString Document reference number used by Supplier for internal tracking purpose INV12345 / ubl:Invoice / cbc:ID Mandatory 50  
Original e-Invoice Reference Number xsd:normalizedString IRBM Unique Identifier Number of original invoice / document that is being affected / adjusted. Applicable where a debit note, credit note or refund note e-Invoice is issued. Self-billed versions can only refer to Self-Billed Invoice, and normal versions can only refer to Normal Invoices.   / ubl:Invoice / cac:BillingReference / cac:InvoiceDocumentReference / cbc:UUID = “IRBM Unique Identifier Number”

ALSO required
/ ubl:Invoice / cac:BillingReference / cac:InvoiceDocumentReference / cbc:ID = “Internal ID” / e-Invoice Code / Number
Mandatory where applicable 26 [0-*]
e-Invoice Date xsd:date Date of issuance of the e-Invoice
*Note that the date must be the current date
2017-11-26 / ubl:Invoice / cbc:IssueDate Mandatory 10 [1-1]
e-Invoice Time xsd:time Time of issuance of the e-Invoice
*Note that the time must be the current time
15:30:00Z
/ ubl:Invoice / cbc:IssueTime
Mandatory 9 [1-1]
Issuer’s Digital Signature cac:SignatureType An electronic signature to authenticate the e-Invoice. Signature Creation page provides guidance on Signature Creation and Validation.   / ubl:Invoice / cac:Signature Mandatory   [1-1]
Invoice Currency Code xsd:normalizedString Specific currency that is used to represent the monetary value stated in the e-Invoice MYR / ubl:Invoice / cbc:DocumentCurrencyCode

/ ubl:Invoice / cbc:TaxCurrencyCode (Optional)
Mandatory 3 [1-1]
Currency Exchange Rate xsd:decimal Rate at which non-Malaysian currency will be converted into Malaysian Ringgit. 1.0 / ubl:Invoice / cac:TaxExchangeRate / cbc:CalculationRate Mandatory where applicable 15 [0-1]
Frequency of Billing xsd:string Frequency of the invoice (e.g., Daily, Weekly, Biweekly, Monthly, Bimonthly, Quarterly, Half-yearly, Yearly, Others / Not Applicable) Monthly / ubl:Invoice / cac:InvoicePeriod / cbc:Description Optional 50 [0-1]
Billing Period Start Date xsd:date start date of the transaction interval 2017-11-26 / ubl:Invoice / cac:InvoicePeriod / cbc:StartDate Optional 10 [0-1]
Billing Period End Date xsd:date end date of the transaction interval 2017-11-30 / ubl:Invoice / cac:InvoicePeriod / cbc:EndDate Optional 10 [0-1]
Invoice Line Item InvoiceLineItem Structure representing the Invoice line information. See structure. / ubl:Invoice / cac:InvoiceLine Mandatory    
Payment Mode xsd:normalizedString Chosen mechanism through which funds are transferred from buyer to supplier (e.g., cash, cheque, bank transfer, credit card, debit card, e-Wallet/ Digital Wallet, etc.) 01 / ubl:Invoice / cac:PaymentMeans / cbc:PaymentMeansCode Optional 2 [0-1]
Supplier’s Bank Account Number xsd:normalizedString The Supplier’s bank account number to facilitate payment by Buyer 1234567890123 / ubl:Invoice / cac:PaymentMeans / cac:PayeeFinancialAccount / cbc:ID Optional 150 [0-1]
Payment Terms xsd:string An agreed-upon payment terms and conditions e.g., timing and method of payment Payment method is Cash / ubl:Invoice / cac:PaymentTerms / cbc:Note Optional 300 [0-1]
PrePayment Amount xsd:decimal Monetary value that is prepaid by the Buyer in order to fulfill the financial obligation.
Please add currencyID attribute to the XML element.
1.00 / ubl:Invoice / cac:PrepaidPayment / cbc:PaidAmount [@currencyID=’MYR’] Optional   [0-1]
PrePayment Date xsd:date Date of prepayment received 2000-01-01 / ubl:Invoice / cac:PrepaidPayment / cbc:PaidDate Optional 10 [0-1]
PrePayment Time xsd:time Time of prepayment received 12:00:00Z / ubl:Invoice / cac:PrepaidPayment / cbc:PaidTime Optional 9 [0-1]
PrePayment Reference Number xsd:normalizedString Unique identifier assigned to trace payment E12345678912 / ubl:Invoice / cac:PrepaidPayment / cbc:ID Optional 150 [0-1]
Bill Reference Number xsd:normalizedString Supplier’s internal billing reference number to facilitate payment from Buyer E12345678912 / ubl:Invoice / cac:BillingReference /  cac:AdditionalDocumentReference / cbc:ID Optional 150 [0-1]
Total Excluding Tax xsd:decimal Sum of amount payable (inclusive of applicable discounts and charges), excluding any applicable taxes (e.g., sales tax, service tax). Please add currencyID attribute to the XML.
1436.50 / ubl:Invoice / cac:LegalMonetaryTotal / cbc:TaxExclusiveAmount [@currencyID=’MYR’] Mandatory   [1-1]
Total Including Tax xsd:decimal Sum of amount payable inclusive of total taxes chargeable (e.g., sales tax, service tax).
Please add currencyID attribute to the XML.
1436.50 / ubl:Invoice / cac:LegalMonetaryTotal / cbc:TaxInclusiveAmount [@currencyID=’MYR’] Mandatory   [1-1]
Total Payable Amount xsd:decimal Sum of amount payable (inclusive of total taxes chargeable and any rounding adjustment) excluding any amount paid in advance. Please add currencyID attribute to the XML element. 1436.50 / ubl:Invoice / cac:LegalMonetaryTotal / cbc:PayableAmount [@currencyID=’MYR’] Mandatory   [1-1]
Total Net Amount xsd:decimal Sum of total amount payable (inclusive of applicable line item and invoice level discounts and charges), excluding any applicable taxes (e.g., sales tax, service tax).
Please add currencyID attribute to the XML.
1436.50 / ubl:Invoice / cac:LegalMonetaryTotal / cbc:LineExtensionAmount [@currencyID=’MYR’] Optional   [0-1]
Total Discount Value xsd:decimal Total amount deducted from the original price of the product(s) or service(s). Please add currencyID attribute to the XML element. 1436.50 / ubl:Invoice / cac:LegalMonetaryTotal / cbc:AllowanceTotalAmount [@currencyID=’MYR’] Optional   [0-1]
Total Fee / Charge Amount xsd:decimal Total charge associated with the product(s) or service(s) imposed before tax. Please add currencyID attribute to the XML element. 1436.50 / ubl:Invoice / cac:LegalMonetaryTotal / cbc:ChargeTotalAmount [@currencyID=’MYR’] Optional   [0-1]
Total Tax Amount xsd:decimal Total amount of tax payable.
Please add currencyID attribute to the XML.
87.63 / ubl:Invoice / cac:TaxTotal / cbc:TaxAmount [@currencyID=’MYR’] Mandatory   [1-1]
Rounding Amount xsd:decimal Rounding amount added to the amount payable.
Please add currencyID attribute to the XML.
0.30 / ubl:Invoice / cac:LegalMonetaryTotal / cbc:PayableRoundingAmount [@currencyID=’MYR’] Optional   [0-1]
Total Taxable Amount Per Tax Type xsd:decimal Sum of amount chargeable for each tax type
Please add currencyID attribute to the XML.
1460.50 / ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cbc:TaxableAmount [@currencyID=’MYR’] Optional   [0-*]
Total Tax Amount Per Tax Type xsd:decimal Total amount of tax payable for each tax type.
Please add currencyID attribute to the XML.
87.63 / ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount [@currencyID=’MYR’] Mandatory where applicable   [0-*]
Details of Tax Exemption

(Invoice level tax exemption)
xsd:string



xsd:decimal



xsd:normalizedString




xsd:normalizedString
Description of tax exemption applicable on the invoice level.(e.g., Buyer’s sales tax exemption certificate number, special exemption as per gazette orders, etc.). The input of special characters is not allowed, except for dash (-).
Please add currencyID attribute to the XML element.
Goods acquired with SST exemption under Sales Tax Act 2018. Reference No: (C01-2345-67890123) / ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:TaxExemptionReason
AND
/ ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount = 0 [@currencyID=’MYR’]
AND
/ ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:ID = ‘E’

AND

/ ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cac:TaxScheme / cbc:ID [schemeID=”UN/ECE 5153” schemeAgencyID=”6”] = “OTH”
Mandatory if tax exemption is applicable    
Amount Exempted from Tax

(Invoice level tax exemption)
xsd:decimal Total amount of tax exempted for sales tax or service tax purposes on the invoice level.
Please add currencyID attribute to the XML element.
1460.50 / ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cbc:TaxableAmount [@currencyID=’MYR’]
AND
/ ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount [@currencyID=’MYR’] = 0
AND
/ ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:ID = ‘E’

AND

/ ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cac:TaxScheme / cbc:ID [schemeID=”UN/ECE 5153” schemeAgencyID=”6”] = “OTH”
Mandatory if tax exemption is applicable    
Tax Type xsd:normalizedString Type of taxes that will be applicable (e.g., sales tax, service tax, tourism tax, etc.) 01 / ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:ID

AND

/ ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cac:TaxScheme / cbc:ID [schemeID=”UN/ECE 5153” schemeAgencyID=”6”] = “OTH”
Mandatory 2 [0-*]
Invoice Additional Discount Amount xsd:decimal




xsd:string
Total amount of additional discount deducted from the original price of the product(s) or service(s). Please add currencyID attribute to the XML element. 100.00 / ubl:Invoice / cac:AllowanceCharge / cbc:Amount [@currencyID=’MYR’]

[cbc:ChargeIndicator = false()]

AND

/ ubl:Invoice / cac:AllowanceCharge / cbc:AllowanceChargeReason (to contain the description of the additional discount applied)
Optional   [0-*]
Invoice Additional Fee Amount xsd:decimal




xsd:string
Total additional charge associated with the product(s) or service(s) (be it in the form of % or prevailing specified rate imposed after tax). Please add currencyID attribute to the XML element. 100.00 / ubl:Invoice / cac:AllowanceCharge / cbc:Amount [@currencyID=’MYR’]

[cbc:ChargeIndicator = true()]

AND

/ ubl:Invoice / cac:AllowanceCharge / cbc:AllowanceChargeReason (to contain the description of the additional fees)
Optional   [0-*]
Shipping Recipient’s Name xsd:string Name of shipping recipient of the products included in the e-Invoice in a commercial transaction Greenz Sdn. Bhd. / ubl:Invoice / cac:Delivery / cac:DeliveryParty / cac:PartyLegalEntity / cbc:RegistrationName Mandatory where applicable 300 [0-1]
Shipping Recipient’s Address Address Address (registered, business, residential, etc.) of business or individual who will be the shipping recipient of the products included in the e-Invoice in a commercial transaction   / ubl:Invoice /  cac:Delivery / cac:DeliveryParty / cac:PostalAddress

cac:AddressLine [0] (Mandatory)
cac:AddressLine [1] (Optional)
cac:AddressLine [2] (Optional)
cbc:PostalZone (Optional)
cbc:CityName (Mandatory)
cbc:CountrySubentityCode (Mandatory, this is the state)
cac:Country / cbc:IdentificationCode (Mandatory)
Mandatory where applicable


150
150
150
50
50
50
3
[0-1]
Shipping Recipient’s TIN xsd:normalizedString TIN of the shipping recipient assigned by IRBM C2584563200 / ubl:Invoice /  cac:Delivery / cac:DeliveryParty / cac:PartyIdentification / cbc:ID [@schemeID=’TIN’] Mandatory where applicable 14 [0-1]
Shipping Recipient’s Registration Number xsd:normalizedString For businesses: Business registration number

For Malaysian individual: MyKad / MyTentera identification number

For non-Malaysian individual: Passport number / MyPR / MyKAS identification number
BRN: 202001234567 The mapping for this field will depend on the field type which can be one of the following options:
/ ubl:Invoice / cac:Delivery / cac:DeliveryParty / cac:PartyIdentification / cbc:ID [@schemeID=’NRIC’]
OR
/ ubl:Invoice / cac:Delivery / cac:DeliveryParty / cac:PartyIdentification / cbc:ID [@schemeID=’BRN’]
OR
/ ubl:Invoice / cac:Delivery / cac:DeliveryParty / cac:PartyIdentification / cbc:ID [@schemeID=’PASSPORT’]
OR
/ ubl:Invoice / cac:Delivery / cac:DeliveryParty / cac:PartyIdentification / cbc:ID [@schemeID=’ARMY’]
Mandatory where applicable The length depends on the field type:
- NRIC VARCHAR (12 CHAR)
- PASSPORT VARCHAR (12 CHAR)
- BRN VARCHAR (20 CHAR)
- ARMY VARCHAR (12 CHAR)
[0-1]
Reference Number of Customs Form No.1, 9, etc. xsd:string Unique identifier assigned on the Declaration of Goods Imported.The input of special characters is not allowed. E12345678912 / ubl:Invoice / cac:AdditionalDocumentReference[1] / cbc:ID

AND

/ ubl:Invoice / cac:AdditionalDocumentReference[1] /  cbc:DocumentType = “CustomsImportForm”
Mandatory where applicable 12 [0-1]
Incoterms xsd:normalizedString A set of international trade rules that define the responsibilities of buyers and suppliers.The input of special characters is not allowed. CIF /ubl:Invoice / cac:AdditionalDocumentReference[4] / cac:ID Mandatory where applicable 3 [0-1]
Free Trade Agreement (FTA)
Information
[For export only, if applicable]
xsd:string




xsd:normalizedString




xsd:string
Details, provisions and requirements outlined within a trade agreement between two or more countries. The input of special characters is not allowed, except for dash (-), open bracket (() and closed bracket ()). ASEAN-Australia-New Zealand FTA (AANZFTA) / ubl:Invoice / cac:AdditionalDocumentReference[2] / cbc:DocumentType = “FreeTradeAgreement”

AND

/ ubl:Invoice / cac:AdditionalDocumentReference[2] / cbc:ID = “FTA”

AND

/ ubl:Invoice / cac:AdditionalDocumentReference [2] / cbc:DocumentDescription
Optional 300 [0-1]
Authorisation Number for Certified Exporter (e.g., ATIGA number)

[For export only, if applicable]
xsd:normalizedString A unique identification number or code used for validation of a certified exporter by the relevant authority. The input of special characters is not allowed, except for dash (-). CPT-CCN-W-211111-KL-000002 / ubl:Invoice / cac:AccountingSupplierParty / cbc:AdditionalAccountID [@schemeAgencyName=’CertEx’] Optional 300 [0-1]
Reference Number of Customs Form No.2 xsd:normalizedString




xsd:string
Unique identifier assigned on the Declaration of Goods Exported.The input of special characters is not allowed. E12345678912 / ubl:Invoice / cac:AdditionalDocumentReference[3] / cbc:ID

AND

/ ubl:Invoice / cac:AdditionalDocumentReference[3] / cbc:DocumentType = “K2”
Optional 12 [0-1]
Details of other charges xsd:boolean




xsd:decimal




xsd:string
Details of additional charges, along with the amount payable.
Please add currencyID attribute to the XML element.
true

100.00

Service charge
/ ubl:Invoice / cac:Delivery / cac:Shipment / cac:FreightAllowanceCharge / cbc:ChargeIndicator =’true’

AND

/ ubl:Invoice / cac:Delivery / cac:Shipment / cac:FreightAllowanceCharge / cbc:Amount [@currencyID=’MYR’]

AND

/ ubl:Invoice / cac:Delivery / cac:Shipment / cac:FreightAllowanceCharge / cbc:AllowanceChargeReason (Optional description)
Optional 300









300
[0-1]

Invoice Line Item

ELEMENT Field TYPE DESCRIPTION VALUE EXAMPLE UBL Schema Mapping Mandatory Number of Chars Cardinality
Classification xsd:normalizedString Category of products or services being billed as a result of a commercial transaction. More than 1 classification codes can be added for goods / services included in the e-Invoice. 001 / ubl:Invoice / cac:InvoiceLine / cac:Item / cac:CommodityClassification [1 ..*] / cbc:ItemClassificationCode [@listID=’CLASS’] Mandatory 3 [1-*]
Description of Product or Service xsd:string Details of products or services being billed as a result of a commercial transaction Laptop Peripherals / ubl:Invoice / cac:InvoiceLine / cac:Item / cbc:Description Mandatory 300 [1-1]
Unit Price xsd:decimal Price assigned to a single unit of a product or service.
Please add currencyID attribute to the XML element
17.00 / ubl:Invoice / cac:InvoiceLine / cac:Price / cbc:PriceAmount [@currencyID=’MYR’] Mandatory   [1-1]
Tax Type xsd:normalizedString Type of taxes that will be applicable 01 / ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:ID

AND

/ ubl:Invoice / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cac:TaxScheme / cbc:ID [schemeID=”UN/ECE 5153” schemeAgencyID=”6”] = “OTH”
Mandatory where applicable 2 [0-*]
Tax Rate xsd:decimal The appropriate tax rate (be it in the form of percentage (%) or prevailing specified rate) that is applicable 10 / ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cbc:PerUnitAmount
[Note: Total Amount per Unit (e.g., 10)]

AND

/ ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cbc:BaseUnitMeasure
[Note: The Number of Units (e.g., the number of nights)]

AND

/ ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount [Note: The Total Tax Amount
[equals to Total Amount per Unit * Number of Units]

AND

/ ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cbc:Percent
[Note: should not be present at all]
Mandatory where applicable    
Tax Amount xsd:decimal The amount of tax payable.
Please add currencyID attribute to the XML element.
87.63 / ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cbc:TaxAmount [@currencyID=’MYR’] Mandatory where applicable   [1-*]
Details of Tax Exemption xsd:string




xsd:decimal




xsd:normalizedString




xsd:normalizedString
Description of tax exemption applicable.(e.g., Buyer’s sales tax exemption certificate number, special exemption as per gazette orders, etc.). The input of special characters is not allowed, except for dash (-).
Please add currencyID attribute to the XML element.
Goods acquired with SST exemption under Sales Tax Act 2018. Reference No: (C01-2345-67890123) / ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:TaxExemptionReason
AND
/ ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount = 0 [@currencyID=’MYR’]
AND
 / ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:ID = ‘E’

AND

/ ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cac:TaxScheme / cbc:ID [schemeID=”UN/ECE 5153” schemeAgencyID=”6”] = “OTH”
Mandatory if tax exemption is applicable 300 [0-*]
Amount Exempted from Tax xsd:decimal Total amount of tax exempted for sales tax or service tax purposes.
Please add currencyID attribute to the XML element.

1460.50 / ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cbc:TaxableAmount [@currencyID=’MYR’]
AND
/ ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount [@currencyID=’MYR’] = 0
AND
/ ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cbc:ID = ‘E’

AND

/ ubl:Invoice / cac:InvoiceLine / cac:TaxTotal / cac:TaxSubtotal / cac:TaxCategory / cac:TaxScheme / cbc:ID [schemeID=”UN/ECE 5153” schemeAgencyID=”6”] = “OTH”
Mandatory if tax exemption is applicable   [0-*]
               
Subtotal xsd:decimal Amount of each individual item / service within the invoice, excluding any taxes, charges or discounts
Please add currencyID attribute to the XML element.
100.00 / ubl:Invoice / cac:InvoiceLine / cac:ItemPriceExtension / cbc:Amount [@currencyID=’MYR’] Mandatory   [1-1]
Total Excluding Tax xsd:decimal Sum of amount payable (inclusive of applicable discounts and charges), excluding any applicable taxes (e.g., sales tax, service tax). Please add currencyID attribute to the XML element. 1436.50 / ubl:Invoice / cac:InvoiceLine / cbc:LineExtensionAmount [@currencyID=’MYR’] Mandatory   [1-1]
Quantity xsd:decimal Number of units of a particular product or service in a commercial transaction 1.00 / ubl:Invoice / cac:InvoiceLine / cbc:InvoicedQuantity Optional   [1-1]
Measurement xsd:normalizedString Standard unit or system used to measure the product or service.This value should be represented in actual decimal value like 0.15. Kg / ubl:Invoice / cac:InvoiceLine / cbc:InvoicedQuantity / @unitCode Optional 5 [1-1]
Discount Rate xsd:boolean






xsd:decimal
Percentage of deduction from the original price of a product or service 0.15 / ubl:Invoice / cac:InvoiceLine / cac:AllowanceCharge / cbc:ChargeIndicator  = “false”

AND

/ ubl:Invoice / cac:InvoiceLine / cac:AllowanceCharge / cbc:MultiplierFactorNumeric
Optional   [0-*]
Discount Amount xsd:boolean






xsd:decimal




xsd:string
Amount deducted from the original price of a product or service.
Please add currencyID attribute to the XML element.
1000.00 / ubl:Invoice / cac:InvoiceLine / cac:AllowanceCharge / cbc:ChargeIndicator  = “false”

AND

/ ubl:Invoice / cac:InvoiceLine / cac:AllowanceCharge / cbc:Amount [@currencyID=’MYR’]

AND

/ ubl:Invoice / cac:InvoiceLine / cac:AllowanceCharge / cbc:AllowanceChargeReason (to contain the description of the line-item discount applied)
Optional   [0-*]
Fee / Charge Rate xsd:boolean






xsd:decimal
Charge associated with the product or service (be it in the form of percentage (%) or prevailing specified rate) imposed before tax. Please add currencyID attribute to the XML element 0.10 / ubl:Invoice / cac:InvoiceLine / cac:AllowanceCharge / cbc:ChargeIndicator  = “true”

AND

/ ubl:Invoice / cac:InvoiceLine / cac:AllowanceCharge / cbc:MultiplierFactorNumeric
Optional   [0-*]
Fee / Charge Amount xsd:boolean






xsd:decimal




xsd:string
Charge associated with the product or service imposed before tax. Please add currencyID attribute to the XML element. 1000.00 / ubl:Invoice / cac:InvoiceLine / cac:AllowanceCharge / cbc:ChargeIndicator  = “true”

AND

/ ubl:Invoice / cac:InvoiceLine / cac:AllowanceCharge / cbc:Amount [@currencyID=’MYR’]

AND

/ ubl:Invoice / cac:InvoiceLine / cac:AllowanceCharge / cbc:AllowanceChargeReason (to contain the description of the line-item fees)
Optional   [0-*]
Product Tariff Code

[Only applicable to goods]
xsd:normalizedString Harmonized System code of the goods under the relevant Sales Tax Orders.The input of special characters is not allowed, except for fullstop (.). 9800.00.0010 / ubl:Invoice / cac:InvoiceLine / cac:Item / cac:CommodityClassification / cbc:ItemClassificationCode [@listID=’PTC’] Optional 12 [0-1]
Country of Origin xsd:normalizedString Description of origin of goods GBR / ubl:Invoice / cac:InvoiceLine / cac:Item / cac:OriginCountry / cbc:IdentificationCode Optional 3 [0-1]

Supplier

ELEMENT Field TYPE DESCRIPTION VALUE EXAMPLE UBL Schema Mapping Mandatory Number of Chars Context Cardinality
Supplier’s Name xsd:string Name of business or individual who will be the supplier providing the goods / services in a commercial transaction. AMS Setia Jaya Sdn. Bhd. / ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyLegalEntity / cbc:RegistrationName Mandatory 300 / ubl:Invoice / cac:AccountingSupplierParty [1-1]
Supplier’s TIN xsd:normalizedString Supplier’s TIN assigned by IRBM C2584563222 / ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’TIN’] Mandatory 14 / ubl:Invoice / cac:AccountingSupplierParty [1-1]
Supplier’s Registration / Identification Number / Passport Number xsd:normalizedString For businesses: Business registration number

For Malaysian individual: MyKad / MyTentera identification number

For non-Malaysian individual: Passport number / MyPR / MyKAS identification number
BRN: 202001234567 The mapping for this field will depend on the field type which can be one of the following options:

/ ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’NRIC’]
OR
/ ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’BRN’]
OR
/ ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’PASSPORT’]
OR
/ ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’ARMY’]
Mandatory The length depends on the field type:
- NRIC VARCHAR (12 CHAR)
- PASSPORT VARCHAR (12 CHAR)
- BRN VARCHAR (20 CHAR)
- ARMY VARCHAR (12 CHAR)
/ ubl:Invoice / cac:AccountingSupplierParty [1-1]
Supplier’s SST Registration Number xsd:normalizedString SST registration number of the Supplier
*This is not applicable to Supplier that are not SST-registered.
The input of special characters is not allowed, except for dash (-).
Supplier to input “NA” if supplier is not registered for SST.
A01-2345-67891012 / ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’SST’] Mandatory for SST-registrant 17 / ubl:Invoice / cac:AccountingSupplierParty [0-1]
Supplier’s Tourism Tax Registration Number xsd:normalizedString Tourism tax registration number of the Supplier.
*This is only applicable to tourism tax registrant, which may consist of hotel operators and online travel operators.
The input of special characters is not allowed, except for dash (-).
Supplier to input “NA” if supplier is not registered for tourism tax.
123-4567-89012345 / ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’TTX’] Mandatory for tourism tax registrant 17 / ubl:Invoice / cac:AccountingSupplierParty [0-1]
Supplier’s e-mail xsd:string E-mail address of the Supplier
(Following the email standards (RFC 5321 and RFC 5322)).
general.ams@supplier.com / ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:Contact / cbc:ElectronicMail Optional 320 / ubl:Invoice / cac:AccountingSupplierParty [0-1]
Supplier’s Malaysia Standard Industrial Classification (MSIC) Code xsd:normalizedString 5-digit numeric code that represent the Supplier’s business nature and activity 01111 / ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cbc:IndustryClassificationCode Mandatory 5 / ubl:Invoice / cac:AccountingSupplierParty [1-1]
Supplier’s Business Activity Description xsd:string Description of the Supplier’s business activity Growing of maize / ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cbc:IndustryClassificationCode / @name Mandatory 300 / ubl:Invoice / cac:AccountingSupplierParty [1-1]
Supplier’s Address Address Address (registered, business, residential, etc.) of business or individual who will be the supplier in a commercial transaction   . / cac:Party / cac:PostalAddress Mandatory   / ubl:Invoice / cac:AccountingSupplierParty [1-1]
Supplier’s Contact Number xsd:string The telephone number of the Supplier (e.g., office, mobile, fax). Following the E.164 standard (https://www.itu.int/rec/T-REC-E.164). +60-123456789 / ubl:Invoice / cac:AccountingSupplierParty / cac:Party / cac:Contact / cbc:Telephone Mandatory 15 / ubl:Invoice / cac:AccountingSupplierParty [1-1]

Buyer

ELEMENT Field TYPE DESCRIPTION VALUE EXAMPLE UBL Schema Mapping Mandatory Number of Chars Context Cardinality
Buyer’s Name xsd:string Name of recipient of goods / services who is the issuer of the self-billed e-Invoice in a commercial transaction Hebat Group / ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:PartyLegalEntity / cbc:RegistrationName Mandatory 300 / ubl:Invoice / cac:AccountingCustomerParty [1-1]
Buyer’s TIN xsd:normalizedString Buyer’s TIN assigned by IRBM C2584563200 / ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’TIN’] Mandatory 14 / ubl:Invoice / cac:AccountingCustomerParty [1-1]
Buyer’s Registration / Identification Number / Passport Number xsd:normalizedString For businesses: Business registration number

For Malaysian individual: MyKad / MyTentera identification number

For non-Malaysian individual: Passport number / MyPR / MyKAS identification number
BRN: 202001234567 The mapping for this field will depend on the field type which can be one of the following options:
/ ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’NRIC’]
OR
/ ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’BRN’]
OR
/ ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’PASSPORT’]
OR
/ ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’ARMY’]
Mandatory The length depends on the field type:
- NRIC VARCHAR (12 CHAR)
- PASSPORT VARCHAR (12 CHAR)
- BRN VARCHAR (20 CHAR)
- ARMY VARCHAR (12 CHAR)
/ ubl:Invoice / cac:AccountingCustomerParty [1-1]
Buyer’s SST Registration Number xsd:normalizedString SST registration number of the Buyer
*This is not applicable to Buyers that are not SST-registered.
The input of special characters is not allowed, except for dash (-)
Supplier to input “NA” if buyer’s SST registration number is not available or not provided
  / ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:PartyIdentification / cbc:ID [@schemeID=’SST’] Mandatory for SST-registrant 17 / ubl:Invoice / cac:AccountingCustomerParty [0-1]
Buyer’s e-mail xsd:string E-mail address of the Buyer
(Following the email standards (RFC 5321 and RFC 5322)).
name@buyer.com / ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:Contact / cbc:ElectronicMail Optional 320 / ubl:Invoice / cac:AccountingCustomerParty [0-1]
Buyer’s Address Address Address (registered, business, residential, etc.) of recipient of the e-Invoice in a commercial transaction   / ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:PostalAddress Mandatory   / ubl:Invoice / cac:AccountingCustomerParty [1-1]
Buyer’s Contact Number xsd:string The telephone number of the Buyer (e.g., office, mobile, fax)
Following the E.164 standard (https://www.itu.int/rec/T-REC-E.164).
Supplier can input “NA” for buyer’s contact number for issuance of consolidated e-Invoice.

+60-123456789 / ubl:Invoice / cac:AccountingCustomerParty / cac:Party / cac:Contact / cbc:Telephone Mandatory 15 / ubl:Invoice / cac:AccountingCustomerParty [1-1]

Address

ELEMENT Field TYPE DESCRIPTION VALUE EXAMPLE UBL Schema Mapping Mandatory Number of Chars Context
Address Line 0 xsd:string This is the main address line in an address structure that can be used to give the main address line information. A possible value for this field is “NA” and then all other address fields would not be provided except for the state field which would is mapped to the field (cbc:CountrySubentityCode). Lot 66 . / cac:Party / cac:PostalAddress / cac:AddressLine / cbc:Line     . / cac:Party / cac:PostalAddress
Address Line 1 xsd:string An additional address line in an address that can be used to give further details supplementing the main line. Bangunan Merdeka . / cac:Party / cac:PostalAddress / cac:AddressLine / cbc:Line     . / cac:Party / cac:PostalAddress
Address Line 2 xsd:string An additional address line in an address that can be used to give further details supplementing the main line. Persiaran Jaya . / cac:Party / cac:PostalAddress / cac:AddressLine / cbc:Line     . / cac:Party / cac:PostalAddress
Postal Zone xsd:string The identifier for an addressable group of properties according to the relevant postal service 50480 . / cac:Party / cac:PostalAddress / cbc:PostalZone     . / cac:Party / cac:PostalAddress
City Name xsd:string The common name of the city, town or village, where the Supplier, Buyer and Shipping Recipient address is located.
Kuala Lumpur . / cac:Party / cac:PostalAddress / cbc:CityName     . / cac:Party / cac:PostalAddress
State xsd:normalizedString The state of a country. 14 . / cac:Party / cac:PostalAddress / cbc:CountrySubentityCode     . / cac:Party / cac:PostalAddress
Country xsd:string A code that identifies the country.
MYS . / cac:Party / cac:PostalAddress / cac:Country / cbc:IdentificationCode
[@listID=’ISO3166-1’]
[@listAgencyID=’6’]
    . / cac:Party / cac:PostalAddress

For guidance to perform mathematical mapping and calculation, refer Mathematical Mappings

Signature

Signature Creation page provides guidance on Signature Creation and Validation.

Sample

UBL 2.1 Sample XML
UBL 2.1 Sample JSON
UBL 2.1 Foreign Currency Sample XML

Note: Please note that the above sample is to provide guidance on UBL 2.1 XML only and taxpayers should not rely on the example provided. It is recommended for taxpayers to follow the UBL 2.1 structure. For JSON format, taxpayers should follow the UBL schema in a similar way.