Customer won't give their IC number? What to do

An individual customer only has to give you their details if they ask for an e-invoice, or if the sale is above RM10,000. A TIN or a MyKad number is enough, together with their name, address and phone number. Everything else can go into a monthly consolidated e-invoice, except any single sale above RM10,000 since 1 January 2026.

If your business is exempt under the RM3 million rule, none of this applies to you. Check if you qualify.

When do you need the customer's details?

• The customer asks for an e-invoice. Yes. LHDN says buyers who ask for one must share their details (FAQ Q31, Specific Guideline 3.5.1 to 3.5.2).

• An individual who does not ask. Give a normal receipt. The sale goes into a consolidated e-invoice, which you submit within 7 calendar days after month end (Specific Guideline 3.6.1 and 3.6.2).

• A single sale above RM10,000. It cannot go into a consolidated e-invoice, so you need the buyer's details to issue its own e-invoice.

Which details are enough?

For an individual, LHDN lets you keep it light (Specific Guideline 3.5.4 and 3.5.7):

You still need their name, residential address and contact number. Table 3.1 of the guideline lists them as required.

What is the RM10,000 rule?

Since 1 January 2026, you cannot put "any single transaction with a value exceeding RM10,000" into a consolidated e-invoice (Specific Guideline 3.7.2, Table 3.6, item 7). For example, a customer buys RM12,000 of furniture. That sale needs its own e-invoice, with the buyer's details.

There are two things to know:

• "Exceeding" means more than RM10,000. LHDN has not published an example at exactly RM10,000, so ask your tax agent if you are on the line.

• Do not split one sale into smaller bills to stay under RM10,000.

LHDN also says it understands that getting details from individual buyers can be hard for these sales, which is why the TIN-or-MyKad option exists (3.7.3).

What if the customer refuses?

The Specific Guideline does not say what a supplier should do when a buyer refuses. For a sale above RM10,000 you still need their details, so here are some practical tips:

• Explain why. For a sale above RM10,000, you are required to issue an individual e-invoice.

• Ask for the least. A TIN or MyKad number, not both, and not a copy of the IC.

• Keep a short note of the request on the sale record.

• Still stuck? Ask your tax agent, or call LHDN's helpdesk on 03-8911 1000.

Please note that these are our tips, not LHDN rules. When your staff needs to collect customer information, remember to collect only what you need, do not photocopy ICs, and keep details out of WhatsApp groups.

Got the buyer's details wrong?

You can cancel a validated e-invoice within 72 hours and issue a new one. After that, you issue a credit or debit note e-invoice (Guideline v4.8, section 2.3.6).

FAQ

• Must every walk-in customer give an IC?
  No. Only if they ask for an e-invoice, or the sale is above RM10,000.

• Can I consolidate a RM12,000 sale?
  No. It needs its own e-invoice.

• Do I need the TIN and the MyKad number?
  No. Either one works for a Malaysian individual, plus name, address and phone number.

• Foreign tourist without a TIN?
  Use the general TIN EI00000000020 with their passport number.

• Customer gave the wrong IC number?
  Cancel within 72 hours and reissue, or issue a note after that.

Keep the paperwork simple with Duitbooks

Duitbooks is free while we are in beta. Create the invoice, submit it to MyInvois and see LHDN's validation result in the app. Then send the PDF on WhatsApp.

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This post is general information, not tax advice. Check your own situation with your accountant or tax agent.