Release notes for Malaysia Self billing invoice

Version 1.3.1

Maintained by	Malaysia Digital Economy Corporation (MDEC) - Malaysia Peppol Authority
Release Date	2026-06-08
Status	Final

Maintained by

Malaysia Digital Economy Corporation (MDEC) - Malaysia Peppol Authority

Release Date

2026-06-08

Status

Final

What’s new in this release?

PINT General Library Update
- Updated from PINT General 1.1.2 to 1.1.3.
Code Lists Updates
- Updated EAS, ICD, and ISO 4217 code lists inherited from PINT General.
- Added new identifier schemes and updated currency code validation artefacts.
Schematron Updates
- Removed redundant rule IBR-SR-45 (PaymentDueDate max occurrence) — already enforced by UBL 2.1 schema.
- Fixed IBR-CL-26 — added missing trailing space for ISO 6523 ICD code 0244, preventing false validation failures.
- Improved error message for IBR-004 to distinguish Invoice and Credit Note validation scenarios.
- Updated IBR-126 to exclude cac:ItemPriceExtension amounts from DocumentCurrencyCode validation.
- Updated MY aligned rule aligned-ibrp-e-08 to validate only document-level exempt tax subtotals, preventing false checks on line-level tax totals.
- Improved rule visibility for IBR-127 (Swedish organization number) and IBR-082 (Allowance/Charge indicator) in the Rules tab.
Data Model Corrections
- Corrected IBT-003 from "Invoice type code" to "Credit note type code" in Credit Note semantic model and syntax pages.
- Added missing mandatory cac:TaxScheme/cbc:ID under VAT currency tax subtotal structures.
Documentation and Compliance
- Updated PINT Specialisation Guide inherited from PINT General.
- Removed "Reversing invoices (credit notes or negative invoices)" section.
- Typographical corrections in Compliance section.
Example Updates
- Added TaxTotal-DocumentAndLineLevel.xml to illustrate document-level and line-level exempt tax totals.

Overview

This release updates PINT MY Self-Billing to align with PINT General version 1.1.3. The release primarily introduces inherited updates from PINT General, including code list maintenance, Schematron validation improvements, semantic corrections, and documentation clarifications. It also includes a MY-specific aligned-rule correction for document-level exempt tax breakdown validation and a supporting example file.

No MY-specific syntax extensions or semantic data model changes are introduced in this release.

Version Information

PINT General	1.1.3
PINT MY	1.3.1
Applies to	PINT MY Self-Billing
Reviewed	Yes

PINT General

1.1.3

PINT MY

1.3.1

Applies to

PINT MY Self-Billing

Reviewed

Yes

Changes

Data Model

Element Change Description Rationale

Element	Change	Description	Rationale
IBT-003 (Credit Note)	Corrected	Renamed from "Invoice type code" to "Credit note type code" in Credit Note semantic and syntax documentation.	Was incorrectly labelled as Invoice type code in inherited PINT General Credit Note documentation.
`cac:TaxScheme/cbc:ID`	Added	Added missing mandatory `cac:TaxScheme/cbc:ID` under `cac:TaxTotal[cbc:TaxAmount/@currency = ../cbc:TaxCurrencyCode]/cac:TaxSubtotal/cac:TaxCategory`.	Alignment with UBL 2.1 mandatory structure requirements inherited from PINT General.

IBT-003 (Credit Note)

Corrected

Renamed from "Invoice type code" to "Credit note type code" in Credit Note semantic and syntax documentation.

Was incorrectly labelled as Invoice type code in inherited PINT General Credit Note documentation.

cac:TaxScheme/cbc:ID

Added

Added missing mandatory cac:TaxScheme/cbc:ID under cac:TaxTotal[cbc:TaxAmount/@currency = ../cbc:TaxCurrencyCode]/cac:TaxSubtotal/cac:TaxCategory.

Alignment with UBL 2.1 mandatory structure requirements inherited from PINT General.

Documentation

Document Section Change Description Reason

Document	Section	Change Description	Reason
PINT Specialisation Guide	Various	Clarified restrictive cardinality rules for optional elements and improved Shared Content definitions.	Alignment with updated PINT General guidance.
Compliance	Reversing invoices	Removed the entire "Reversing invoices (credit notes or negative invoices)" section.	Alignment with updated PINT General requirements.
Compliance	Various	Typographical corrections.	Documentation quality improvements.
Examples	Tax totals	Added `TaxTotal-DocumentAndLineLevel.xml` showing document-level and line-level exempt tax totals in the same invoice.	Supports implementers testing the updated MY aligned exempt tax breakdown rule.

PINT Specialisation Guide

Various

Clarified restrictive cardinality rules for optional elements and improved Shared Content definitions.

Alignment with updated PINT General guidance.

Compliance

Reversing invoices

Removed the entire "Reversing invoices (credit notes or negative invoices)" section.

Alignment with updated PINT General requirements.

Compliance

Various

Typographical corrections.

Documentation quality improvements.

Examples

Tax totals

Added TaxTotal-DocumentAndLineLevel.xml showing document-level and line-level exempt tax totals in the same invoice.

Supports implementers testing the updated MY aligned exempt tax breakdown rule.

Code Lists

Electronic Address Scheme (EAS)

New Additions

Code	Description
0242	OpenPeppol Service Provider Identification Scheme (SPIS)
0245	Tax identification number (DIČ, Slovakia)
0246	German Electronic Business Address
0248	Oman VAT Identification Number (VATIN)

ICD (ISO 6523 Identifier Schemes)

New Additions

Code	Description
0245	Tax identification number (DIČ, Slovakia)
0246	German Electronic Business Address
0247	Name unknown
0248	Oman VAT Identification Number (VATIN)

ISO 4217 Currency Codes

Code	Status	Description
XCG	Added	Caribbean guilder
CNH	Added	Renminbi (offshore)
ANG	Removed	Netherlands Antillean guilder
BGN	Removed	Bulgarian lev
CUC	Removed	Cuban Convertible Peso

Code

Status

Description

XCG

Added

Caribbean guilder

CNH

Added

Renminbi (offshore)

ANG

Removed

Netherlands Antillean guilder

BGN

Removed

Bulgarian lev

CUC

Removed

Cuban Convertible Peso

Schematron Rules

Rule Visibility and Documentation Improvements

Rule ID Syntax (XML location) Change Business Rule Reason

Rule ID	Syntax (XML location)	Change	Business Rule	Reason
IBR-127	`cbc:EndpointID[@schemeID = '0007']`, `cac:PartyIdentification/cbc:ID[@schemeID = '0007']`, `cbc:CompanyID[@schemeID = '0007']`	Visibility	[ibr-127] — Swedish organization number format validation.	Rule now correctly displayed under the Rules tab. No logic change.
IBR-082	`cbc:ChargeIndicator`	Visibility	[ibr-082] — Allowance/charge indicator value MUST be either 'true' or 'false'.	Rule now linked at both document and line level in the Rules tab. No logic change.
IBR-004	`cbc:InvoiceTypeCode`, `cbc:CreditNoteTypeCode`	Fixed	[ibr-004] — Invoice or Credit note type code (ibt-003) MUST be present.	Error message improved to clearly distinguish Invoice and Credit Note validation scenarios.

IBR-127

cbc:EndpointID[@schemeID = '0007'], cac:PartyIdentification/cbc:ID[@schemeID = '0007'], cbc:CompanyID[@schemeID = '0007']

Visibility

[ibr-127] — Swedish organization number format validation.

Rule now correctly displayed under the Rules tab. No logic change.

IBR-082

cbc:ChargeIndicator

Visibility

[ibr-082] — Allowance/charge indicator value MUST be either 'true' or 'false'.

Rule now linked at both document and line level in the Rules tab. No logic change.

IBR-004

cbc:InvoiceTypeCode, cbc:CreditNoteTypeCode

Fixed

[ibr-004] — Invoice or Credit note type code (ibt-003) MUST be present.

Error message improved to clearly distinguish Invoice and Credit Note validation scenarios.

Business Rule Logic Updates

Rule ID Syntax (XML location) Change Business Rule Reason

Rule ID	Syntax (XML location)	Change	Business Rule	Reason
aligned-ibrp-e-08	Document-level `cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID = 'E']`	Updated	[aligned-ibrp-e-08] — Exempt tax breakdown taxable amount MUST equal the sum of exempt lines, charges, and allowances.	Restricted the rule context to document-level tax subtotals so line-level `cac:TaxTotal` structures are not incorrectly validated.
IBR-126	Amount elements with `currencyID`	Updated	[ibr-126] — All currencyID attributes must match the Invoice currency code except where Tax Accounting Currency applies.	Amounts inside `cac:ItemPriceExtension` are excluded from this validation to support country extension usage inherited from PINT General.

aligned-ibrp-e-08

Document-level cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory[cbc:ID = 'E']

Updated

[aligned-ibrp-e-08] — Exempt tax breakdown taxable amount MUST equal the sum of exempt lines, charges, and allowances.

Restricted the rule context to document-level tax subtotals so line-level cac:TaxTotal structures are not incorrectly validated.

IBR-126

Amount elements with currencyID

Updated

[ibr-126] — All currencyID attributes must match the Invoice currency code except where Tax Accounting Currency applies.

Amounts inside cac:ItemPriceExtension are excluded from this validation to support country extension usage inherited from PINT General.

Removed Rules

Rule ID Syntax (XML location) Change Business Rule Reason

Rule ID	Syntax (XML location)	Change	Business Rule	Reason
IBR-SR-45	`cbc:PaymentDueDate`	Removed	[ibr-sr-45] — Due Date (ibt-009) MUST occur at most once.	Redundant — UBL 2.1 schema already restricts PaymentDueDate to zero or one occurrence.

IBR-SR-45

cbc:PaymentDueDate

Removed

[ibr-sr-45] — Due Date (ibt-009) MUST occur at most once.

Redundant — UBL 2.1 schema already restricts PaymentDueDate to zero or one occurrence.

Code List Alignment

Rule ID	Syntax (XML location)	Change	Business Rule	Reason
IBR-CL-03, IBR-CL-04, IBR-CL-05	Currency code elements (ISO 4217)	Change	Currency code MUST belong to the ISO 4217 code list.	Updated to reflect latest ISO 4217 changes (additions of XCG and CNH, removals of ANG, BGN, and CUC).
IBR-CL-10, IBR-CL-11, IBR-CL-21, IBR-CL-26	Identifier scheme (ICD)	Change	Scheme identifier MUST belong to the ISO 6523 ICD code list.	Updated to include new scheme identifiers (0245, 0246, 0247, 0248) and corrected formatting for 0244.
IBR-CL-25	Electronic Address Scheme (EAS)	Change	Electronic address scheme identifier MUST belong to the EAS code list.	Updated to include new scheme identifiers (0242, 0245, 0246, 0248).

Rule ID

Syntax (XML location)

Change

Business Rule

Reason

IBR-CL-03, IBR-CL-04, IBR-CL-05

Currency code elements (ISO 4217)

Change

Currency code MUST belong to the ISO 4217 code list.

Updated to reflect latest ISO 4217 changes (additions of XCG and CNH, removals of ANG, BGN, and CUC).

IBR-CL-10, IBR-CL-11, IBR-CL-21, IBR-CL-26

Identifier scheme (ICD)

Change

Scheme identifier MUST belong to the ISO 6523 ICD code list.

Updated to include new scheme identifiers (0245, 0246, 0247, 0248) and corrected formatting for 0244.

IBR-CL-25

Electronic Address Scheme (EAS)

Change

Electronic address scheme identifier MUST belong to the EAS code list.

Updated to include new scheme identifiers (0242, 0245, 0246, 0248).

IBR-SR-45:

Previous Behavior: Schematron validation enforced that cbc:PaymentDueDate (ibt-009) MUST occur at most once.

New Behavior: The Schematron rule has been removed.

Justification: The UBL 2.1 schema already restricts cbc:PaymentDueDate to zero or one occurrence, making this Schematron rule redundant.

IBR-CL-26:

Previous Behavior: The ISO 6523 ICD code list value 0244 was defined without a trailing space, causing instances with 0244 to potentially fail validation.

New Behavior: A trailing space has been added after 0244 in the validation artefact.

Justification: Formatting inconsistency in the validation artefact caused false validation failures. The fix aligns with the maintained ISO 6523 ICD code list.

IBR-004:

Previous Behavior: The validation message referenced only invoices when validating ibt-003.

New Behavior: The validation message now explicitly distinguishes Invoice and Credit Note validation scenarios.

Justification: Improves implementation clarity and diagnostic quality without changing validation logic.

IBR-126:

Previous Behavior: All amount currencyID attributes were validated against the DocumentCurrencyCode, including amounts inside cac:ItemPriceExtension.

New Behavior: Amounts inside cac:ItemPriceExtension are excluded from the IBR-126 validation rule.

Justification: Some country extensions use cac:ItemPriceExtension to carry amounts in Tax Accounting Currency. Validation of those cases remains the responsibility of country-specific extensions.

aligned-ibrp-e-08:

Previous Behavior: The exempt tax breakdown rule could also match line-level cac:TaxTotal/cac:TaxSubtotal/cac:TaxCategory structures.

New Behavior: The rule is now restricted to document-level tax subtotals.

Justification: The taxable amount check is intended for the document-level tax breakdown and should not be evaluated against line-level tax totals.

Action Items for Implementers

Update validation environments to use the latest inherited EAS, ICD, and ISO 4217 code lists.
Ensure validation artefacts reflect the updated Schematron rules inherited from PINT General 1.1.3.
Verify support for newly added identifier schemes and updated currency codes.
Verify Credit Note implementations reference IBT-003 as Credit note type code.
Review exempt-tax scenarios that use both document-level and line-level cac:TaxTotal; the MY aligned rule aligned-ibrp-e-08 now validates only document-level tax breakdowns.
Use the new TaxTotal-DocumentAndLineLevel.xml example as reference when testing exempt-tax breakdown scenarios.
No new MY-specific syntax extensions or semantic data model changes are introduced in this release.
If your implementation uses cac:ItemPriceExtension to carry amounts in Tax Accounting Currency, note that IBR-126 will no longer validate those amounts against the Document Currency Code.

Support

For support and clarification: OpenPeppol/MDEC support.

Version 1.3.0

Maintained by	Peppol Technical Committee
Release Date	2025-12-08
Status	Final

Maintained by

Peppol Technical Committee

Release Date

2025-12-08

Status

Final

What’s new in this release?

Syntax Binding Fixes
- Added missing mandatory UBL 2.1 fields (cbc:ID, @name, SourceCurrencyCode, TargetCurrencyCode) to resolve XSD validation errors.
Data Model Enhancements
- Designated segments for FTA, K2 and CertEx.
- Added TaxTotal and ItemPriceExtension under line items to align with LHDN requirements.
TTx Support
- Documentation updated with usage steps.
- Schematron rules added for TTX (Tourism Tax).
- AAL accepted as TaxScheme ID.
Code List Updates
- Deprecated generic code T. Use SE, SA, HVG, or LVG.
Documentation Improvements
- Minor sentence corrections and clarification for tax handling.
- Section 4. Local Tax Information is updated with overview of TTx, SST, Tax Category Codes, and how to implement SST and TTx.
Updated XML Samples to reflect new rules and mappings.
A new Schematron rule on cbc:CustomizationID to restrict wildcard character.

Overview

This release includes updates to the Peppol specification covering the Data Model, BIS documentation, Compliance, Specialisation, Code Lists, and Schematron rules. The objective is to improve semantic clarity, validation precision, and implementation support.

Version Information

PINT General	1.1.2
PINT MY	1.3.0
Applies to	PINT MY Self-Billing.
Reviewed	-

PINT General

1.1.2

PINT MY

1.3.0

Applies to

PINT MY Self-Billing.

Reviewed

Changes

Data Model

Element Change Description Rationale

Element	Change	Description	Rationale
`cac:AdditionalDocumentReference[cbc:DocumentTypeCode = "938"]/cbc:ID`	Modified	Made `cbc:ID` as IRBM Unique Identifier Number.	This is to make the structure inline with Semantic Model.
`cac:AdditionalDocumentReference[cbc:DocumentTypeCode = "938"]/cbc:DocumentTypeCode`	Modified	Explicitly included `cbc:DocumentTypeCode`.	Improves visibility and consistency in syntax binding.
`cbc:IndustryClassificationCode/@name`	Modified	Added attribute `@name`.	Mandatory for LHDN reporting.
`cac:Shipment/cbc:ID`	Modified	Added mandatory `cbc:ID`.	Required by UBL 2.1 XSD when using `Shipment`.
`cac:Shipment/cac:Consignment/cbc:ID`	Modified	Added mandatory `cbc:ID`.	Required by UBL 2.1 XSD when using `Consignment`.
`cac:TaxExchangeRate`	Modified	Added `cbc:SourceCurrencyCode` and `cbc:TargetCurrencyCode`.	Both are mandatory by UBL 2.1 XSD when using `TaxExchangeRate`.
`cac:TaxTotal` (line level)	Added	Introduced `TaxTotal` under line items.	Enables field mapping between PINT MY and LHDN.
`cac:ItemPriceExtension` (line level)	Added	Introduced `ItemPriceExtension` under line items.	Mandatory field for LHDN compliance.
`cac:DeliveryParty/cac:PartyIdentification`	Modified	Change in Cardinality: from `0..1` to `0..n`.	Enables fields compatibility between PINT MY and LHDN
`cac:DeliveryParty/cac:PartyIdentification/@schemeID`	Added	Introduced Attribute: `schemeID`.	Enables field mapping between PINT MY and LHDN.
`cac:AdditionalDocumentReference` for FTA, K2 and CertEx	Added	Introduced New mappings.	Enables field mapping between PINT MY and LHDN.

cac:AdditionalDocumentReference[cbc:DocumentTypeCode = "938"]/cbc:ID

Modified

Made cbc:ID as IRBM Unique Identifier Number.

This is to make the structure inline with Semantic Model.

cac:AdditionalDocumentReference[cbc:DocumentTypeCode = "938"]/cbc:DocumentTypeCode

Modified

Explicitly included cbc:DocumentTypeCode.

Improves visibility and consistency in syntax binding.

cbc:IndustryClassificationCode/@name

Modified

Added attribute @name.

Mandatory for LHDN reporting.

cac:Shipment/cbc:ID

Modified

Added mandatory cbc:ID.

Required by UBL 2.1 XSD when using Shipment.

cac:Shipment/cac:Consignment/cbc:ID

Modified

Added mandatory cbc:ID.

Required by UBL 2.1 XSD when using Consignment.

cac:TaxExchangeRate

Modified

Added cbc:SourceCurrencyCode and cbc:TargetCurrencyCode.

Both are mandatory by UBL 2.1 XSD when using TaxExchangeRate.

cac:TaxTotal (line level)

Added

Introduced TaxTotal under line items.

Enables field mapping between PINT MY and LHDN.

cac:ItemPriceExtension (line level)

Added

Introduced ItemPriceExtension under line items.

Mandatory field for LHDN compliance.

cac:DeliveryParty/cac:PartyIdentification

Modified

Change in Cardinality: from 0..1 to 0..n.

Enables fields compatibility between PINT MY and LHDN

cac:DeliveryParty/cac:PartyIdentification/@schemeID

Added

Introduced Attribute: schemeID.

Enables field mapping between PINT MY and LHDN.

cac:AdditionalDocumentReference for FTA, K2 and CertEx

Added

Introduced New mappings.

Enables field mapping between PINT MY and LHDN.

Documentation

Document Section Change Description Reason

Document	Section	Change Description	Reason
PINT Model for Billing	4.8	The word `either` is removed from the sentence. Sub section: "Document level total tax amount".	Correction.
PINT Model for Billing	4.2	How to use `TTx`, steps are added.	Support for `TTx`.

PINT Model for Billing

4.8

The word either is removed from the sentence. Sub section: "Document level total tax amount".

Correction.

PINT Model for Billing

4.2

How to use TTx, steps are added.

Support for TTx.

Code List

Code List Code Change Description Justification

Code List	Code	Change	Description	Justification
TaxCat-cat	T	Removed	The code `T` is removed.	It was conveyed in previous release that we encourage to use `SE`, `SA`, `HVG`, and `LVG`. These are similar to `T`.

TaxCat-cat

Removed

The code T is removed.

It was conveyed in previous release that we encourage to use SE, SA, HVG, and LVG. These are similar to T.

Schematron Rules

Rule ID Syntax (cac:TaxTotal/cac:TaxSubtotal/) Change Business Rule Reason

Rule ID	Syntax (`cac:TaxTotal/cac:TaxSubtotal/`)	Change	Business Rule	Reason
aligned-ibrp-047	`cac:TaxCategory/cac:TaxScheme/cbc:ID`	Added	Tax Scheme ID can be AAL as well.	Updated to support `TTx`.
aligned-ibrp-048	`cac:TaxCategory/cac:TaxScheme/cbc:ID`	Added	For `TTx`, `cbc:Percent` can be ommited.	Updated to support `TTx`.
aligned-ibrp-sa-08	`cac:TaxCategory[cbc:ID='SA']/cbc:Percent`	Added	Taxable amount for SA must equal (lines + charges – allowances) for the same rate.	Alignment with VAT breakdown rules.
aligned-ibrp-sa-09	`cac:TaxCategory[cbc:ID='SA']/cbc:TaxAmount`	Added	SA tax amount must equal SA taxable amount × SA rate.	Alignment with VAT breakdown rules.
aligned-ibrp-sa-10	`cac:TaxCategory[cbc:ID='SA']`	Added	SA breakdown must not include exemption reason or code.	To ensure correct use of standard VAT categories.
aligned-ibrp-se-08	`cac:TaxCategory[cbc:ID='SE']/cbc:Percent`	Added	Taxable amount for SE must equal (lines + charges – allowances) for the same rate.	New support for SE category.
aligned-ibrp-se-09	`cac:TaxCategory[cbc:ID='SE']/cbc:TaxAmount`	Added	SE tax amount must equal SE taxable amount × SE rate.	New support for SE category.
aligned-ibrp-se-10	`cac:TaxCategory[cbc:ID='SE']`	Added	SE breakdown must not include exemption reason or code.	New support for SE category.
aligned-ibrp-hvg-08	`cac:TaxCategory[cbc:ID='HVG']/cbc:Percent`	Added	Taxable amount for HVG must equal (lines + charges – allowances) for the same rate.	New support for HVG category.
aligned-ibrp-hvg-09	`cac:TaxCategory[cbc:ID='HVG']/cbc:TaxAmount`	Added	HVG tax amount must equal HVG taxable amount × HVG rate.	New support for HVG category.
aligned-ibrp-hvg-10	`cac:TaxCategory[cbc:ID='HVG']`	Added	HVG breakdown must not include exemption reason or code.	New support for HVG category.
aligned-ibrp-lvg-08	`cac:TaxCategory[cbc:ID='LVG']/cbc:Percent`	Added	Taxable amount for LVG must equal (lines + charges – allowances) for the same rate.	New support for LVG category.
aligned-ibrp-lvg-09	`cac:TaxCategory[cbc:ID='LVG']/cbc:TaxAmount`	Added	LVG tax amount must equal LVG taxable amount × LVG rate.	New support for LVG category.
aligned-ibrp-lvg-10	`cac:TaxCategory[cbc:ID='LVG']`	Added	LVG breakdown must not include exemption reason or code.	New support for LVG category.
aligned-ibrp-ttx-08	`cac:TaxCategory[cbc:ID='TTX']/cbc:Percent`	Added	Tourism Tax (TTX/AAL) must not include a tax percentage.	Alignment with Malaysian TTX rules.
aligned-ibrp-ttx-09	`cac:TaxCategory[cbc:ID='TTX']/cbc:TaxAmount`	Added	TTX amount must equal sum of line-level TTX tax amounts plus document-level charges minus allowances.	Alignment with Malaysian TTX rules.
IBR-04-MY	`cac:PartyIdentification/cbc:ID[not(@schemeID)]`	Modified	To use TTX and SST together, provide TIN number in Supplier Party Identification ID without the schemeID.	To Support TTX and SST together.
IBR-SR-63	`cbc:CustomizationID`	Added	Specification identifier must not contain the wildcard character '*'	New rule to block using wildcard character in customizationID

aligned-ibrp-047

cac:TaxCategory/cac:TaxScheme/cbc:ID

Added

Tax Scheme ID can be AAL as well.

Updated to support TTx.

aligned-ibrp-048

cac:TaxCategory/cac:TaxScheme/cbc:ID

Added

For TTx, cbc:Percent can be ommited.

Updated to support TTx.

aligned-ibrp-sa-08

cac:TaxCategory[cbc:ID='SA']/cbc:Percent

Added

Taxable amount for SA must equal (lines + charges – allowances) for the same rate.

Alignment with VAT breakdown rules.

aligned-ibrp-sa-09

cac:TaxCategory[cbc:ID='SA']/cbc:TaxAmount

Added

SA tax amount must equal SA taxable amount × SA rate.

Alignment with VAT breakdown rules.

aligned-ibrp-sa-10

cac:TaxCategory[cbc:ID='SA']

Added

SA breakdown must not include exemption reason or code.

To ensure correct use of standard VAT categories.

aligned-ibrp-se-08

cac:TaxCategory[cbc:ID='SE']/cbc:Percent

Added

Taxable amount for SE must equal (lines + charges – allowances) for the same rate.

New support for SE category.

aligned-ibrp-se-09

cac:TaxCategory[cbc:ID='SE']/cbc:TaxAmount

Added

SE tax amount must equal SE taxable amount × SE rate.

New support for SE category.

aligned-ibrp-se-10

cac:TaxCategory[cbc:ID='SE']

Added

SE breakdown must not include exemption reason or code.

New support for SE category.

aligned-ibrp-hvg-08

cac:TaxCategory[cbc:ID='HVG']/cbc:Percent

Added

Taxable amount for HVG must equal (lines + charges – allowances) for the same rate.

New support for HVG category.

aligned-ibrp-hvg-09

cac:TaxCategory[cbc:ID='HVG']/cbc:TaxAmount

Added

HVG tax amount must equal HVG taxable amount × HVG rate.

New support for HVG category.

aligned-ibrp-hvg-10

cac:TaxCategory[cbc:ID='HVG']

Added

HVG breakdown must not include exemption reason or code.

New support for HVG category.

aligned-ibrp-lvg-08

cac:TaxCategory[cbc:ID='LVG']/cbc:Percent

Added

Taxable amount for LVG must equal (lines + charges – allowances) for the same rate.

New support for LVG category.

aligned-ibrp-lvg-09

cac:TaxCategory[cbc:ID='LVG']/cbc:TaxAmount

Added

LVG tax amount must equal LVG taxable amount × LVG rate.

New support for LVG category.

aligned-ibrp-lvg-10

cac:TaxCategory[cbc:ID='LVG']

Added

LVG breakdown must not include exemption reason or code.

New support for LVG category.

aligned-ibrp-ttx-08

cac:TaxCategory[cbc:ID='TTX']/cbc:Percent

Added

Tourism Tax (TTX/AAL) must not include a tax percentage.

Alignment with Malaysian TTX rules.

aligned-ibrp-ttx-09

cac:TaxCategory[cbc:ID='TTX']/cbc:TaxAmount

Added

TTX amount must equal sum of line-level TTX tax amounts plus document-level charges minus allowances.

Alignment with Malaysian TTX rules.

IBR-04-MY

cac:PartyIdentification/cbc:ID[not(@schemeID)]

Modified

To use TTX and SST together, provide TIN number in Supplier Party Identification ID without the schemeID.

To Support TTX and SST together.

IBR-SR-63

cbc:CustomizationID

Added

Specification identifier must not contain the wildcard character '*'

New rule to block using wildcard character in customizationID

aligned-ibrp-047:

Previous Behavior: Only VAT was accepted as cac:TaxCategory/cac:TaxScheme/cbc:ID, so AAL (used for Tourism Tax) failed validation.

New Behavior: cac:TaxCategory/cac:TaxScheme/cbc:ID may be AAL when the tax category is TTX.

Justification: Enables Malaysia Tourism Tax (TTX) which is modeled under the AAL scheme, preventing false errors and aligning with local requirements.

aligned-ibrp-048:

Previous Behavior: cbc:Percent was implicitly expected for tax categories, which forced a rate even for TTX.

New Behavior: For TTX (scheme AAL), cbc:Percent may be omitted (and is effectively disallowed by the dedicated TTX rule); only amount-based taxation applies.

Justification: TTX is amount-only (no percentage rate). Allowing omission of cbc:Percent avoids incorrect rate-based calculations and matches the TTX model.

aligned-ibrp-sa-08:

Previous Behavior: No validation on SA taxable amount consistency.

New Behavior: SA taxable amount must equal the sum of invoice line net amounts + document-level charges – document-level allowances, for the same rate.

Justification: Ensures tax breakdowns are mathematically consistent with invoice content for SA VAT category.

aligned-ibrp-sa-09:

Previous Behavior: No validation on SA tax amount.

New Behavior: SA tax amount must equal SA taxable amount × SA rate.

Justification: Prevents tax mismatches by enforcing correct rate multiplication.

aligned-ibrp-sa-10:

Previous Behavior: Exemption reasons could be incorrectly added to SA.

New Behavior: SA breakdown must not include exemption reason or exemption code.

Justification: Avoids misuse of exemption fields for standard rated SA VAT.

aligned-ibrp-se-08:

Previous Behavior: No validation on SE taxable amount consistency.

New Behavior: SE taxable amount must equal (lines + charges – allowances) for the same rate.

Justification: Introduces same VAT consistency rules for SE category.

aligned-ibrp-se-09:

Previous Behavior: No validation on SE tax amount.

New Behavior: SE tax amount must equal SE taxable amount × SE rate.

Justification: Guarantees proper tax calculation for SE VAT.

aligned-ibrp-se-10:

Previous Behavior: Exemption reasons could be incorrectly added to SE.

New Behavior: SE breakdown must not include exemption reason or exemption code.

Justification: Ensures SE is treated strictly as a standard VAT category.

aligned-ibrp-hvg-08:

Previous Behavior: No validation on HVG taxable amount.

New Behavior: HVG taxable amount must equal (lines + charges – allowances) for the same rate.

Justification: Introduces proper tax integrity checks for HVG VAT.

aligned-ibrp-hvg-09:

Previous Behavior: No validation on HVG tax amount.

New Behavior: HVG tax amount must equal HVG taxable amount × HVG rate.

Justification: Prevents tax misreporting in HVG VAT scenarios.

aligned-ibrp-hvg-10:

Previous Behavior: Exemption reasons could be incorrectly added to HVG.

New Behavior: HVG breakdown must not include exemption reason or exemption code.

Justification: Ensures correct classification of HVG transactions.

aligned-ibrp-lvg-08:

Previous Behavior: No validation on LVG taxable amount.

New Behavior: LVG taxable amount must equal (lines + charges – allowances) for the same rate.

Justification: Introduces proper VAT calculation consistency for LVG.

aligned-ibrp-lvg-09:

Previous Behavior: No validation on LVG tax amount.

New Behavior: LVG tax amount must equal LVG taxable amount × LVG rate.

Justification: Prevents tax mismatches and improves compliance for LVG VAT.

aligned-ibrp-lvg-10:

Previous Behavior: Exemption reasons could be incorrectly added to LVG.

New Behavior: LVG breakdown must not include exemption reason or exemption code.

Justification: Ensures LVG remains a strictly standard VAT category.

aligned-ibrp-ttx-08:

Previous Behavior: TTX could incorrectly include a tax percentage.

New Behavior: Tourism Tax (TTX/AAL) must not include a percentage.

Justification: Aligns with Malaysian TTX model where only flat tax amounts apply, not rates.

aligned-ibrp-ttx-09:

Previous Behavior: No validation on how TTX amounts are derived.

New Behavior: TTX amount must equal sum of line-level TTX amounts + document-level charges – allowances.

Justification: Ensures accurate aggregation of Tourism Tax across invoice components.

IBR-04-MY:

Previous Behavior: No support for TTX.

New Behavior: TTX and SST can be sent together in the same file.

Justification: To support TTX and SST together in the same file.

IBR-SR-63:

Previous Behavior: No validation was enforced on cbc:CustomizationID to restrict wildcard character.

New Behavior: cbc:CustomizationID Specification identifier must not contain the wildcard character '*'.

Justification: In general terms the busdox looks for an exact match, whereas DDTS uses a wildcard and looks for first match through a sequence. The wildcard is only used when registering the receiving capability, not in the document.

Action Items for Implementers

Schematron Updates
- Integrate new rules for SA, SE, HVG, and LVG categories ensuring taxable amounts and tax amounts are consistent with rates.
- Enforce that TTX (AAL scheme) must not have a percentage and is amount-only.
- Ensure exemption reasons/codes are not used for standard categories (SA, SE, HVG, LVG).
Code List Updates
- Remove use of deprecated code T. Replace with specific VAT category codes (SE, SA, HVG, LVG).
Syntax Binding Compliance
- Add missing mandatory UBL fields:
- cbc:ID in AdditionalDocumentReference, Shipment, and Consignment.
- @name attribute in IndustryClassificationCode.
- SourceCurrencyCode and TargetCurrencyCode in TaxExchangeRate.
Data Model Alignment
- Go through the data model changes and adjust your mappings.
Documentation & Sample Review
- Review updated BIS and PINT MY documentation sections (esp. §4.2 on TTx usage).
- Validate against new XML samples provided.
Update your messages to comply with the new Schematron rule IBR-SR-63. If your current implementation already meets this rule, no changes are needed.

Support

For support and clarification: OpenPeppol/MDEC support.

Version 1.2.1

Release date

June 2025

Changes to Malaysian specialization of PINT

Changes to validation artefacts lists

Validation artefacts modified to support added tax category codes.

Version 1.2.0

Release date

May 2025

Changes to Malaysian specialization of PINT

Added business term btmy-017 to invoice for pre payment time.
Added business term btmy-018 in invoice and creditnote for IRBM Unique Identifier Number as preceding invoice reference.
Syntax binding for IRBM Unique Identifier Number btmy-001 in credit note aligned with Invoice.

Changes to BIS document

Added section 4.9 with guidance on QR codes.
Added in section 4.8.1 instructions for handling two tax registration ID.
Added in section 4.8 instructions for handling party tax schemes.
Corrected typoes in BIS and previous release notes.

Changes to code lists

Added tax category codes to align with LHDNM

Changes adopted to PINT MY from v1.1.1 of the general PINT

Data model

Tax representative identifier made optional. This means that specializations that want to keep it mandatory need to do that as an alignment.

Changes to code lists

TaxCategoryCode list and TaxExemptionReason code lists removed from general pint. This makes it easier to manage them in the specialization where they can be added if requried and with the relevant content.
Following code list changes have been adopted in line with update to EN 16931 code listing.
- ISO 4217 Currency codes - Removed ZWL
- ISO 6523 ICD - Added 0239 and 0240
- UNCL 1153 Invoiced object identifier scheme - Added AXU
- UNCL 7143 Item type identification code - Added PPI
- EAS Electronic Address Scheme (EAS) - Added 0154, 0158, 0240, removed 9901, name changed for 0096

Changes to rules

Validation rules updated to support updated code lists.
Rule ibr-co-015 corrected to allow tax total in account currency.

Version 1.1.0

Release date

November 2024

Changes to Malaysian specialization of PINT

Added business terms ibt-180 to invoice and credit note.
Cardinality of ibt-063 changed to 1..1

Changes adopted to PINT MY from v1.0.2 of the general PINT

Corrected syntax binding for IBT-185.
EN 16931 terminology removed from Glossary
Text on totals in accounting currency removed from general BIS
Removed shared rule [ibr-cl-27]-The Tax scheme code (ibt-167).
Modified rules on cardinaltiy for Payment terms and Payment means.
Fixed schematron implementation of rules ibr-092 and ibr-sr-62
Corrected notation for syntax binding of ibt-111 in invoice and credit note
Rules checking currency codes aligned to the code list.
Rules checking UOM codees aligned to the code list.
Update error message for aligned-ibrp-008.
Code lists updates
- Payment means: Added 98 and Malaysian payment means Z03, Z04, Z05, Z06, Z07, Z08
- Currency code: Removed SLL, Sierra Leone. Replaced earlier by SLE
- Item type: Added GMN
- Charge codes: Added PRV
- EAS: Added 0218 (Latvia)

Changes adopted to PINT MY from v1.1.0 of the general PINT

Changes to BIS document

Added BIS section 5.1.2 mandating use of wildcard document identifier scheme.

Changes to code lists

Added EAS codes 177 (Odette International Limited) and 235 (UAE Tax Identification Number (TIN))
Added currency codes VED (Bolívar Soberano, new valuation) and ZWG ( Zimbabwe Gold)
Removed currency code HRK (Kuna)
Added ICD (ISO6523) codes 0231 to 0238

Changes to rules

Schematron updated to support code changes.
Added new compliance rules on how to use sender/receiver identifiers when enveloping a PINT message in Peppol Business Message Envelope (SBDH).

Version 1.0.0

Release date

2024-02-29

First version of PINT-MY Self billing