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Self-billed e-invoice: foreign suppliers and more

Updated 15 August 2026

Short answer

A self-billed e-invoice is issued by the buyer on behalf of the supplier, used when the supplier cannot or does not issue an e-invoice. The most common case is buying from a foreign supplier, where you record the purchase as a self-billed e-invoice to LHDN.

What is a self-billed e-invoice?

Normally the seller issues the e-invoice. In certain situations the seller is unable to, for example a foreign company outside MyInvois, so LHDN allows the buyer to issue the e-invoice instead. That is a self-billed e-invoice: same document, opposite issuer.

When it applies

  • Purchases from foreign suppliers (imports of goods or services).
  • Payments to individuals who are not conducting a business, such as certain agents, dealers, or distributors.
  • Profit distributions such as dividends.
  • Certain e-commerce, interest, insurance claims, and betting or gaming payouts, as specified by LHDN.

Foreign suppliers: the most common case

When you buy from an overseas supplier that does not use MyInvois, you cannot ask them for a Malaysian e-invoice. Instead you issue a self-billed e-invoice to LHDN recording the purchase, which becomes your validated record for the expense.

How it works

  1. You (the buyer) create a self-billed e-invoice with the supplier and transaction details.
  2. You submit it to LHDN MyInvois like any other e-invoice.
  3. LHDN validates it and returns a unique identifier, giving you a compliant record.
The self-billed e-invoice is your proof for claiming the expense. Without it, an in-scope purchase from a supplier who cannot issue an e-invoice may not be properly documented for tax.

Issue self-billed e-invoices

This is general information, not tax advice. Rules and thresholds are set by LHDN and can change. Confirm your specific situation with LHDN or your tax agent.

Frequently asked questions

What is a self-billed e-invoice?

An e-invoice the buyer issues on behalf of the supplier, used when the supplier cannot or does not issue one, such as a foreign supplier outside MyInvois.

Do I need a self-billed e-invoice for overseas suppliers?

Yes. When you buy from a foreign supplier that does not use MyInvois, you issue a self-billed e-invoice to LHDN to record the purchase.

Who is the issuer of a self-billed e-invoice?

The buyer. In self-billing the buyer takes the supplier's usual role and issues the e-invoice to LHDN.

When else does self-billing apply?

Common cases include payments to individuals not conducting a business (certain agents, dealers, distributors), profit distributions such as dividends, and certain e-commerce, interest, and payout transactions specified by LHDN.

Why does a self-billed e-invoice matter?

It is your validated record of the purchase for tax purposes, especially for expenses from suppliers who cannot issue an e-invoice themselves.