Self-billed e-Invoices in Malaysia
Key takeaways
- A self-billed e-Invoice is issued by the buyer on the supplier's behalf, instead of the supplier issuing it — used in specific situations defined by LHDN.
- MyInvois has four self-billed document types: self-billed invoice (11), credit note (12), debit note (13), and refund note (14).
- Common self-billed scenarios include payments to agents/dealers/distributors, certain payments to individuals, and cases where the supplier can't or won't issue an e-Invoice — but the exact list is defined in the LHDN guideline.
- This is general information, not tax advice — check the current e-Invoice guideline on hasil.gov.my for the scenarios that apply to you.
Most of the time, the supplier issues the e-Invoice. Self-billed e-Invoicing flips that: the buyer issues the e-Invoice on the supplier's behalf. It's a specific mechanism in LHDN's MyInvois framework, and this guide explains what it is, when it's used, and the document types involved.
What is a self-billed e-Invoice?
A self-billed e-Invoice is one the buyer creates and submits to LHDN in place of the supplier. The buyer effectively documents the transaction from their side. This exists for situations where it isn't practical for the supplier to issue the e-Invoice themselves — so the party with the information and the incentive to record it (the buyer) does.
When is self-billing used?
LHDN defines the specific circumstances where self-billed e-Invoices apply. Commonly cited scenarios include:
- Payments to agents, dealers, or distributors (for example commissions).
- Certain payments made to individuals who aren't conducting a business.
- Transactions with foreign suppliers, where the overseas party won't issue a Malaysian e-Invoice.
- Situations where the supplier is unable or not required to issue an e-Invoice, but the transaction still needs to be recorded.
The exact scenarios are defined by LHDN
The list above is illustrative, not exhaustive. The scenarios where self-billing is required or permitted — and the conditions attached — are set out in the LHDN e-Invoice guideline and can change. Confirm your specific case against the current guideline on hasil.gov.my or with your tax adviser.
The four self-billed document types
Self-billing mirrors the standard document family, so each standard type has a self-billed counterpart in MyInvois:
- Self-billed invoice (type 11) — the buyer-issued equivalent of a standard invoice.
- Self-billed credit note (type 12) — reduces the value of a previously issued self-billed invoice.
- Self-billed debit note (type 13) — increases the value or adds charges.
- Self-billed refund note (type 14) — documents a refund on a self-billed transaction.
How self-billed differs from standard
The mechanics of validation and submission are the same — the document is still UBL 2.1, still validated by LHDN, still assigned a unique identifier. What changes is who issues it (the buyer, not the supplier) and which party's details go where. Choosing the correct document type and getting the buyer/supplier roles right is the part most likely to cause a rejection if handled incorrectly.
This is general information, not tax advice
Self-billing rules and scenarios are defined by LHDN and subject to conditions. Refer to the current e-Invoice guideline on hasil.gov.my or consult your tax adviser before deciding whether self-billing applies to a transaction.
Who issues a self-billed e-Invoice?
The buyer issues it on the supplier's behalf, instead of the supplier issuing a standard e-Invoice. This applies only in the specific scenarios defined by LHDN.
What are the self-billed document types in MyInvois?
There are four: self-billed invoice (type 11), self-billed credit note (type 12), self-billed debit note (type 13), and self-billed refund note (type 14).
Is self-billing the same as a normal e-Invoice?
The format (UBL 2.1) and the validation/submission flow are the same. The difference is that the buyer issues it rather than the supplier, and it's only used in specific circumstances defined by LHDN.
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