Self-Billed e-Invoice in Malaysia: When the Buyer Issues the e-Invoice

A self-billed e-invoice is issued by the buyer instead of the supplier, in nine cases LHDN lists, including agent commission, foreign purchases, dividends, e-commerce payouts and payments to individuals not in business. The buyer submits it to MyInvois as proof of expense. Businesses below RM3 million turnover are exempt unless a group-company test applies. Checked 9 October 2026.

By Vince Tan, Founder, AutoCloud.my · Last reviewed 9 October 2026

Who issues a self-billed e-invoice in each case

LHDN’s e-Invoice Specific Guideline v4.9 (7 September 2026) lists the cases in section 8.3 and the parties in Table 8.1. The last column shows whether section 3.6.5 lets that case be consolidated monthly outside the interim relaxation.

Self-billed e-invoice cases: who issues, who is the supplier, and consolidation (Specific Guideline v4.9, checked 9 October 2026)
Payment	Issues the self-billed e-invoice	Named as supplier	Monthly consolidation
Commission or incentives to agents, dealers, distributors	The paying business	Agent, dealer or distributor	No
Goods or services from a foreign supplier	The Malaysian purchaser	Foreign seller	No
Dividends and other profit distributions	The distributing taxpayer	The recipient	No
E-commerce payouts	The platform	Merchant or service provider, such as a driver or rider	No
Betting and gaming pay-outs	The licensed provider	The winner	No
Transactions with individuals not in business (only if no other case applies)	The person dealing with the individual	The individual	Yes
Interest (with five exceptions)	The payer	The recipient	Yes, for interest paid to the public at large
Insurance claim, compensation or benefit	The insurer	Policyholder or beneficiary	Yes, when paid to individuals not in business or government bodies
Capital reduction, redemption, share buyback, liquidation	The investee	The investor	No

Sources: section 8.3 (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)), Table 8.1 (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)) and section 3.6.5 (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)). Section 3.6.5(d) also allows consolidation for self-billed cases involving the taxpayer’s own overseas branches or offices. Casino and gaming-machine pay-outs are exempted from self-billing until further notice (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)).

Limits of this guide: not for you if

This guide summarises LHDN’s published self-billing rules as of 9 October 2026. It is not tax advice and it has these limits:

Your turnover is below RM3 million. LHDN’s exemption covers self-billed e-invoices too, unless a group-company test applies (LHDN e-Invoice Guideline v4.8 (30 Aug 2026)). Confirm with your tax adviser which year’s turnover counts for you. Start with the Malaysia e-invoice guide.
You need a ruling on one payment. Whether a payment falls under section 8.3, and which timing applies, is for your tax adviser to confirm. Several cases have their own detailed sections in the guideline.
Rules change. Specific Guideline v4.9 replaced Specific Guideline v4.8 of 7 July 2026 (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)). Check LHDN’s latest version before relying on a date.

What is a self-billed e-invoice?

A self-billed e-invoice is an e-invoice the buyer issues in the supplier’s place, because LHDN’s rules put the duty on the buyer for certain payments. The buyer takes the supplier’s role, submits it to MyInvois for validation and keeps it as proof of expense. The supplier then need not issue an e-invoice for that transaction.

Section 8.4 of the LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026) sets the roles. The submission follows the same MyInvois Portal or API workflow as any e-invoice. The listed cases share a pattern: the payee is often an individual, a foreign seller or a policyholder, who may not issue e-invoices at all.

Under LHDN’s FAQ, failure to issue an e-invoice is an offence under Section 120(1)(d) of the Income Tax Act 1967, with a fine of RM200 to RM20,000, up to 6 months’ jail, or both, for each non-compliance (LHDN e-Invoice FAQ (updated 4 Sep 2026)).

Which interest payments need a self-billed e-invoice?

The payer self-bills interest except in five cases: interest banks and similar businesses charge the public, interest an employee pays an employer, interest a foreign payer pays a Malaysian taxpayer, interest paid to a related Malaysian company providing centralised treasury services, and late-payment interest or charges imposed by Malaysian taxpayers. There the supplier issues the e-invoice.

The exceptions are in section 8.3(g) of the LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026). Where you pay interest to the public at large, whether businesses or individuals, section 3.6.5 lets you consolidate the self-billed e-invoice monthly (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)).

The buyer must share the validated self-billed e-invoice with the supplier. Until further notice, LHDN accepts either the validated e-invoice or its visual representation; a visual made from an API submission must carry the QR code. Purchases from foreign sellers are the exception: the Malaysian purchaser need not share the self-billed e-invoice with the foreign seller.

The sharing duty and the concession are in section 8.5, and the foreign-seller exception is section 10.4.6 (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)). Visuals generated by the MyInvois Portal already include the QR code, which lets the supplier check the e-invoice’s status.

What TIN goes on a self-billed e-invoice for an individual supplier?

For an individual supplier, LHDN accepts either a TIN or an identity number. If the individual gives only a TIN, the buyer enters that TIN and “000000000000” as the identification number. If the individual gives only a MyKad, MyTentera, MyPR or MyKAS number, the buyer enters that number with the general TIN EI00000000010.

TIN and identification entries for an individual supplier (Specific Guideline v4.9, Table 8.2)
Individual gives	Supplier’s TIN field	Supplier’s ID field
TIN only	The TIN given	000000000000
MyKad, MyTentera, MyPR or MyKAS number only	EI00000000010	The identity number given

The entries are Table 8.2 of the LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026). A non-Malaysian individual who gives only a passport number is entered with the foreign supplier’s general TIN, EI00000000030 (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)).

How do self-billed e-invoices work for foreign suppliers?

For a purchase from a foreign seller, the Malaysian purchaser issues the self-billed e-invoice. For imported goods, it is due by the end of the second month after the month customs clearance is obtained. For imported services, it is due by the end of the month after payment or receipt of the foreign invoice, whichever comes first.

Supplier TIN. Where the foreign seller’s TIN is not available or not provided, use EI00000000030 (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)).
Missing details. Details that do not apply to the foreign seller, or that it does not provide, are entered as “NA”.
Service tax. Where service tax on imported taxable services applies, include it in the self-billed e-invoice.
Notification. LHDN notifies only the Malaysian purchaser on validation.

The rules are sections 10.4.4 to 10.4.9 of the LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026). For example, goods cleared through customs in October 2026 would be due by 31 December 2026.

What do e-commerce platforms and businesses using agents need to do?

E-commerce platform providers must issue self-billed e-invoices to their merchants and service providers for all transactions concluded on the platform. Businesses that pay commission or other incentives to agents, dealers or distributors must self-bill those payments too. LHDN says platform self-billing is for tax compliance only and does not change the nature of the transaction or the commercial liability.

The platform rule is section 14.5.2, and the agent rule is section 9.4.1 (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)). Both cases usually involve many small payees, often individuals, so collecting each payee’s TIN or identity number at onboarding avoids chasing it at month end. Neither case is in the section 3.6.5 consolidation list, so outside the interim relaxation neither may use a consolidated self-billed e-invoice.

Can self-billed e-invoices be consolidated?

Self-billed e-invoices can be consolidated in four cases: payments to individuals not in business, interest paid to the public at large, insurance payments to individuals not in business or government bodies, and a taxpayer’s overseas branches or offices. Until 31 December 2027, businesses up to RM5 million with a 1 January or 1 July 2026 start may consolidate every case.

The four cases are section 3.6.5 (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)); a consolidated self-billed e-invoice is due within seven calendar days after month end and names “General Public” with TIN EI00000000010 as the supplier. The wider option is section 16.2(b), available to businesses with turnover up to RM5 million and a 1 January 2026 or 1 July 2026 start date (LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026)). How consolidated e-invoices work covers the monthly mechanics.

How do self-billed e-invoices work with AutoCount?

The AutoCount e-Invoice Platform (AIP) submits standard, consolidated and self-billed e-invoices from AutoCount software to MyInvois. If commission, supplier purchases or payouts are already recorded in AutoCount, AIP is the first place to look. A separate bridge is usually needed only when the payment data starts in a non-AutoCount system, such as a platform or commission tool.

AutoCount describes AIP on its e-invoice page (AutoCount e-Invoice Solution page). Ask whoever supplies your AutoCount licence how AIP handles self-billed documents for your payment types. Where agent commissions or platform payouts are calculated elsewhere, a bridge we scope is designed to carry each payee’s TIN or identity number and amount into AutoCount, so the self-billed e-invoice and your accounts come from the same record. MyInvois e-invoice automation explains when that is worth doing.

Key terms

Self-billed e-invoice: An e-invoice issued by the buyer, who takes the supplier’s role, for payments LHDN lists; once validated it is the buyer’s proof of expense.
Foreign Supplier’s TIN: EI00000000030, the general TIN LHDN lists for the supplier in a self-billed e-invoice when a foreign supplier’s TIN is not available or not provided, or when a non-Malaysian individual supplier gives only a passport number.
Proof of expense: The role of a validated self-billed e-invoice for the buyer that issued it, used to support the expense for tax purposes.

Start with a free 15-minute scoping call. Tell us which payments you self-bill, where the payee details live and how many payees you have a month. If a project makes sense, we follow up with a written scope. We reply Monday to Friday, 9:00 am to 6:00 pm Malaysia time. AutoCloud.my is operated by Inpixel Marketing (SSM 202003100521), an authorised AutoCount cloud reseller.

WhatsApp +60 14-831 4005 Email hello@autocloud.my

Malaysia e-invoice 2026 guide: who must issue e-invoices after the RM3 million exemption.
Consolidated e-invoice: the monthly e-invoice for sales to buyers who did not need one.
MyInvois error messages: causes and fixes for TIN, login and duplicate errors.

Sources

LHDN e-Invoice Specific Guideline v4.9 (7 Sep 2026), Inland Revenue Board of Malaysia (LHDN). Retrieved 9 October 2026.
LHDN e-Invoice Guideline v4.8 (30 Aug 2026), Inland Revenue Board of Malaysia (LHDN). Retrieved 9 October 2026.
LHDN e-Invoice FAQ (updated 4 Sep 2026), Inland Revenue Board of Malaysia (LHDN). Retrieved 9 October 2026.
AutoCount e-Invoice Solution page, Auto Count Sdn Bhd. Retrieved 9 October 2026.