Self-Billed e-Invoice in Malaysia

Self-Billed e-Invoices in Malaysia

What is a self-billed e-Invoice?

In Malaysia’s e-Invoice framework, suppliers normally issue invoices to buyers. However, in certain cases, the responsibility shifts to the buyer. A self-billed e-Invoice occurs when the buyer creates and issues the invoice on behalf of the supplier, ensuring the transaction is properly documented and compliant with LHDN requirements.

When is a self-billed e-Invoice required?

Transactions with unregistered suppliers: e.g. individuals that not conducting business
Cross-border transactions: foreign suppliers unable to issue Malaysian-compliant e-Invoices
Deadline For imported goods, submit latest by the second end of the month. For imported services, submit latest by the following month’s end.
Commission payout to agents or dealers: buyer documents the payout via self-billing
Government or statutory requirements: buyers mandated to record the transaction themselves

Compliance requirements

Supplier consent: obtain where applicable to issue invoices on their behalf
Mandatory fields: supplier and buyer details, transaction description, and classification codes
Submission: send the e-Invoice to LHDN via MyInvois portal or API integration
Record-keeping: maintain proper documentation for audit and verification

Benefits of self-billed e-Invoices

Ensures compliance: covers scenarios where suppliers cannot issue invoices
Streamlines documentation: ideal for cross-border and complex transactions
Reduces penalties risk: proper recording of all transactions
Improves transparency: clearer records between buyers and suppliers

Key challenges and risks

Administrative burden: buyers take on the responsibility of issuing invoices
Accuracy risks: incorrect classification codes or missing details can lead to compliance issues
System integration: accounting systems must align with LHDN’s e-Invoice requirements

Supplier vs. self-billed e-Invoice

Aspect	Supplier e-Invoice	Self-Billed e-Invoice
Issuer	Supplier	Buyer
Common use case	Standard domestic transactions	Cross-border (imported goods: submit by 2nd month-end; imported services: submit by following month-end), unregistered suppliers (individuals not conducting business), commission payout to agents or dealers
Compliance responsibility	Supplier	Buyer
Risk of errors	Lower (supplier handles)	Higher (buyer must ensure accuracy)

Why use SQL Accounting System for self-billed e-Invoices?

Managing self-billed e-Invoices can be complex, but SQL Accounting System makes it simple:

Automated e-Invoice generation: built-in compliance features
Classification code assignment: ensures accuracy for LHDN submissions
Seamless integration: direct submission to MyInvois portal
User-friendly interface: designed for SMEs and enterprises alike

With SQL Accounting System, you don’t just stay compliant—you save time, reduce errors, and gain confidence in your invoicing process.

Ready to streamline self-billed e-Invoices?

Adopt SQL Accounting System to automate compliance, meet cross-border deadlines, and submit e-Invoices directly to LHDN with confidence.

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Dec 30,2025