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MyInvois Bridge
Document type 11

Self-billed invoice — the buyer issues the invoice on the supplier's behalf.

Self-billed invoicing inverts the normal flow. Instead of the supplier issuing the invoice to the buyer, the buyer issues it to themselves on the supplier's behalf. LHDN designates this as document type code 11 in the UBL 2.1 schema. Three other self-billed types (12 credit note, 13 debit note, 14 refund note) follow the same inversion for their respective document classes.

When self-billed applies

Five common scenarios.

  1. 01Tax agents issuing invoices on behalf of their clients (a core workflow).
  2. 02Large procurement teams paying many small suppliers who can't easily issue compliant invoices themselves.
  3. 03Logistics and transport contractors paid on metered services where the buyer has the authoritative record.
  4. 04Marketplace platforms paying out to merchants and consolidating into a single document trail.
  5. 05Co-operatives and government bodies disbursing payments where the payer holds the contract terms.
What changes vs. type 01

Three concrete differences.

  1. 01

    The party roles flip

    The supplier is whoever is being paid; the customer is whoever issues the document. The TIN, MSIC code, and address fields must reflect this flip exactly — LHDN validates the relationship.

  2. 02

    The MSIC code is required for the supplier party

    Standard invoices put MSIC on the issuer; self-billed invoices put MSIC on the supplier — because the supplier is the party whose industry classification matters to LHDN's tax treatment.

  3. 03

    The audit trail names the issuer-of-record

    Every self-billed submission stamps the customer (the party who issued) as the actor in our 40-action audit log, with the supplier (the party being paid) as the entity. This is exactly the trail tax agents need at the end of the year.

How Bridge handles it

We run the LHDN side. You keep your system.

All four self-billed types (11, 12, 13, 14) generate compliant UBL 2.1 XML through the same `buildUblInvoiceXml` pipeline as the standard types. The party flip is handled in the schema — the integration team doesn't need to special-case it. The CSV parser accepts a self-billed-specific column subset that maps to the LHDN-required fields for the supplier party (TIN, MSIC, address).

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Last updated · May 2026

Independent reference. MyInvois is operated by LHDN. We are not affiliated with LHDN.