Self-billed e-invoice in Malaysia: when the buyer issues it
A summary of the LHDN self-billed e-invoice and where 4invoices fits.
A self-billed e-invoice is created by the buyer instead of the supplier. LHDN uses it for cases where the supplier cannot or does not issue an e-invoice, for example purchases from individuals who are not registered. The buyer submits it to MyInvois and it receives a Unique Identifier Number after validation. The LHDN guideline lists the situations and the timing, including a monthly consolidated approach. 4invoices does not submit self-billed e-invoices.
- Issued by the buyer, not by the supplier.
- Submitted to MyInvois and validated like other e-invoices.
- Situations are listed in the Specific Guideline.
- 4invoices does not submit documents to MyInvois.
How it works
Check that your case is one of those listed in the Specific Guideline for self-billed e-invoices.
Collect the supplier's details and the transaction data.
Create the self-billed e-invoice in the required format and submit it to MyInvois.
For consolidated self-billed e-invoices, use the monthly timing in the guideline.
Keep supporting records of the underlying purchases.
Legal framework
- LHDN (IRBM) e-Invoice Specific Guideline — self-billed e-invoice.
- MyInvois SDK — self-billed invoice document specification.
Frequently asked questions
When is a self-billed e-invoice used?
In the situations in the Specific Guideline, for example purchases from suppliers that cannot issue an e-invoice. Read the current list.
Who submits it?
The buyer, through the MyInvois Portal or a connected system.
Is there a consolidated form?
Yes, the guideline describes a consolidated self-billed e-invoice on a monthly basis, within seven calendar days after month end.
Does the supplier need a TIN?
Supplier identification is required in the document. LHDN has rules for suppliers without a TIN. See the current guideline.
Can 4invoices create a self-billed e-invoice?
No. 4invoices does not issue e-invoices and does not connect to MyInvois. It creates ordinary invoices with a tax rate per line and lets you download a PDF. There is a free 6-month trial without a card.