The 45 Types of Classification Codes

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.

Below are the 45 Types of e-Invoice Classification Codes:

✅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)