MSIC and Classification Code Lookup
Search LHDN e-Invoice codes by keyword or number. Find the MSIC code for your business activity and the classification code for each invoice line item.
e-Invoice code lookup
The three-digit code that goes on every e-Invoice line item.
Showing 1-25 of 45 codes. Type to search.
001Breastfeeding equipment002Child care centres and kindergartens fees003Computer, smartphone or tablet004Consolidated e-Invoice005Construction materials (as specified under Fourth Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994)006Disbursement007Donation008e-Commerce - e-Invoice to buyer / purchaser009e-Commerce - Self-billed e-Invoice to seller, logistics, etc.010Education fees011Goods on consignment (Consignor)012Goods on consignment (Consignee)013Gym membership014Insurance - Education and medical benefits015Insurance - Takaful or life insurance016Interest and financing expenses017Internet subscription018Land and building019Medical examination for learning disabilities and early intervention or rehabilitation treatments of learning disabilities020Medical examination or vaccination expenses021Medical expenses for serious diseases022Others023Petroleum operations (as defined in Petroleum (Income Tax) Act 1967)024Private retirement scheme or deferred annuity scheme025Motor vehicle
Which e-Invoice codes do you need?
A Malaysian e-Invoice uses two different code sets. The MSIC code is five digits and describes what your business does, so you use your own code rather than your customer's. The classification code is three digits and describes what is being sold; it is required on every line item, and LHDN publishes 45 of them.
Where nothing matches what you are selling, LHDN provides 022 (Others) as the fallback, but reach for it only when no specific code applies, since some categories exist to support tax relief claims by the buyer. The lists here are taken from the files LHDN publishes rather than retyped by hand.
An e-Invoice needs two different kinds of code. The five-digit MSIC code says what your business does and is entered once as the supplier. The three-digit classification code says what is being sold and is needed on every single line item. Both lists here come from LHDN's published code files.
MSIC codes and classification codes are not the same
| MSIC code | Classification code | |
|---|---|---|
| Length | 5 digits | 3 digits |
| Describes | What your business does | What you are selling |
| How often | Once, as the supplier | On every line item |
| Example | 56101 Restaurants and restaurant cum night clubs | 022 Others |
Why use this code lookup
Search by keyword
Search by plain words instead of scrolling a long official table. Type what you sell and see the matching codes.
Check a code in reverse
Enter a code you already have and see exactly what LHDN says it means, so you can confirm the right one was used.
Official wording
Both lists come straight from LHDN's published code files, with the exact official wording rather than a paraphrase.
How to use this code lookup
- Choose whether you need a line item code or a business activity code.
- Type a keyword such as restaurant, or type the code itself.
- Read the official description to confirm it matches what you mean.
- Copy the code into your invoice or accounting software.
Before you use a code
- A classification code is needed on every line item, not once per invoice.
- The MSIC code on an e-Invoice is the supplier's, not the buyer's.
- Use 022 (Others) only when no more specific classification code applies.
- Confirm your MSIC code against your SSM registration rather than guessing from a keyword match.
- LHDN updates these lists, so check the SDK before relying on a code for a submission.
Official LHDN code lists
These codes were taken from LHDN's published code files on 18 August 2026. LHDN is the authority, so check the source before relying on a code for a submission.
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MSIC and Classification Code FAQs
What is an MSIC code?
MSIC stands for Malaysia Standard Industrial Classification. It is a five-digit code describing what your business does, such as 56101 for restaurants. On an e-Invoice it identifies the supplier's business activity, so you use your own MSIC code rather than your customer's.
What is a classification code on an e-Invoice?
It is a three-digit code describing what is being sold, and it is required on every line item of an e-Invoice. LHDN publishes 45 of them, covering categories such as education fees, medical expenses, and reimbursements. They are not the same as MSIC codes.
Which classification code should I use if nothing fits?
LHDN provides 022 (Others) as the fallback. Use a more specific code when one clearly matches what you are selling, since some categories exist to support tax relief claims by the buyer, and reach for 022 only when nothing else applies.
Where do I find my MSIC code?
Your MSIC code is usually recorded on your SSM business registration and in your LHDN tax profile. Search this tool by keyword to find the likely match, then confirm it against your registration documents rather than picking one that merely sounds close.
Can one business have more than one MSIC code?
A business can carry out several activities, but an e-Invoice submission uses the MSIC code registered as your main business activity. If your activities have changed significantly since registration, check with SSM and LHDN rather than substituting a different code yourself.
Do MSIC and classification codes ever change?
Yes. LHDN maintains both lists and publishes updates. The codes in this tool were taken from LHDN's published code lists on 18 August 2026. Check the MyInvois SDK for the current version before relying on a code for a submission.
Does my accounting software pick these codes for me?
Usually not. Accounting software can submit e-Invoices to MyInvois for you, but it generally still asks you to choose the classification code for each product or service, and to enter your MSIC code during setup. That is why the codes remain worth looking up even when your software handles submission.