Self-Billed e-Invoice Malaysia 2026: When Is It Required?

A Guide by HTL & Co Chartered Accountants in Malaysia

A self-billed e-Invoice in Malaysia is issued by the buyer instead of the supplier. It is required only for specific transactions prescribed by LHDN; it is not a general replacement whenever a supplier does not issue an e-Invoice.

The latest LHDN e-Invoice Specific Guideline is Version 4.8, published on 7 July 2026.

When Is a Self-Billed e-Invoice Required?

Under Section 8.3 of the LHDN e-Invoice Specific Guideline, the buyer must issue a self-billed e-Invoice for these transactions:

payments to agents, dealers and distributors;
goods sold or services provided by foreign suppliers;
profit distributions, including dividend distributions;
e-commerce transactions where the platform assumes the relevant role;
payouts to betting and gaming winners, subject to the exemptions stated by LHDN;
transactions with individuals who are not conducting a business;
interest payments, unless an exception in the guideline applies;
insurance claim, compensation or benefit payments; and
payments for capital reduction, share or unit redemption, share buybacks, return of capital or liquidation proceeds.

Business Individual or Private Individual?

This distinction matters. If a person is conducting a business but has not yet reached the mandatory e-Invoice implementation date, the buyer is generally not allowed to issue a self-billed e-Invoice merely because that person provides a normal receipt.

By contrast, a purchase from an individual who is not conducting a business—such as buying a used asset from a private owner—may require the buyer to issue a self-billed e-Invoice.

Foreign Supplier Timing Rules

Imported goods: issue the self-billed e-Invoice by the end of the second month after the month in which customs clearance is obtained.
Imported services: issue it by the end of the month following the earlier of payment or receipt of the foreign supplier’s invoice.

Where service tax on imported taxable services applies, the relevant service tax amount must be included.

Practical Examples

Used equipment bought from a private individual: self-billed e-Invoice may be required.
Office rental paid to an individual not conducting a business: self-billed e-Invoice may be required.
Purchase from a small roadside trader who is conducting a business but is not yet mandated: do not self-bill solely for that reason; retain the trader’s supporting receipt.
Imported consultancy service: the Malaysian purchaser generally issues the self-billed e-Invoice within the prescribed timing.

Self-Billed e-Invoice Checklist

Identify the transaction category and the correct parties.
Confirm whether an LHDN exception applies.
Obtain the supplier’s TIN or use the permitted General TIN only where allowed.
Apply the correct classification code, tax treatment and issuance deadline.
Keep the original invoice, receipt, agreement and payment evidence.

How HTL Can Assist

HTL & Co helps businesses map self-billed transactions, configure procedures, review data fields and support MyInvois implementation. Learn more about our e-Invoice implementation services and the General TIN codes used in Malaysia.