Need Help With e-Invoice & Tax Compliance?
Talk to our team to make sure your business's e-Invoice and tax compliance processes stay on track.
Contact Us WhatsApp Us
Disemak oleh Pengamal Bertauliah
Ahmad Rizal Abd Razak
Pengarah Urusan SASCO · Akauntan Bertauliah & ASEAN CPA
MIA No: 25855 · No. Sijil Amalan SSM: 201908000244
Quick answer: A self-billed e-invoice is one your business issues on behalf of the other party, rather than receiving one from them. It applies in specific situations confirmed by LHDN, including payments to agents, dealers and distributors, imported goods, imported services, and certain foreign income received.
What Makes Self-Billed e-Invoices Different
Under the usual e-Invoice process, the seller issues the invoice and the buyer receives it. Self-billing flips that. In certain transactions, the party making the payment is better placed to issue the e-invoice than the party receiving it, often because the recipient isn’t set up to issue one themselves. LHDN’s rules account for this by naming specific scenarios where self-billing is the expected process rather than the exception.
Situations Where Self-Billing Applies
LHDN has officially confirmed self-billed e-invoices are required in these situations:
- Payments to agents, dealers, and distributors, such as commission payouts.
- Imported goods, where the self-billed e-invoice should be issued by the end of the second month after customs clearance.
- Imported services, issued by the end of the month following payment or receipt of the supplier’s invoice, whichever comes earlier.
- Foreign income received, issued by the end of the month following receipt of that income.
Other Scenarios to Check With LHDN
LHDN’s Specific Guideline also describes additional situations that can call for self-billed e-invoices, such as certain profit distributions, e-commerce payouts, or payments to individuals who aren’t running a registered business. Because the detail and conditions for these situations are more nuanced than the confirmed list above, we’d rather point you to the source than summarise it loosely. The official e-Invoice Specific Guideline sets out the complete list and conditions, and it’s worth checking against your exact transaction type before assuming self-billing does or doesn’t apply.
Who Is Responsible for Issuing It
In a self-billing arrangement, the responsibility sits with the party making the payment, not the one receiving it. That’s the whole point of the mechanism: it exists for situations where the recipient (a foreign supplier, an individual agent, an overseas counterparty) either can’t or isn’t expected to issue a compliant e-invoice themselves, so the paying business steps in and generates it instead.
How SASCO Can Help
Self-billed e-invoices tend to trip businesses up because the deadlines are tied to different trigger events depending on the transaction type, and it’s easy to lose track of which one applies. Our accounting and compliance services can help you map out which of your regular payments need self-billing treatment, so it’s handled as part of your normal process rather than discovered after a deadline has passed.
Related Reading
- What Is e-Invoice in Malaysia? (Complete Overview)
- Panduan e-Invois Malaysia (Full Guide)
- e-Invoice Implementation Timeline in Malaysia (2026): Phases, Deadlines & Exemptions
- Consolidated e-Invoice in Malaysia (2026): What It Is and When You Can Use It
- e-Invoice Software vs Manual Portal (2026): Which Should Your Business Use
- LHDN e-Invoice Guideline (2026): Validation, Cancellation & Penalties Explained
Common Mistakes with Self-Billed e-Invoices
A few mistakes we see businesses make with self-billed e-invoices:
- Assuming self-billing is optional or only needed for large transactions — where LHDN specifies it applies, there is no value threshold exemption.
- Missing the different deadline triggers for each scenario (customs clearance for imported goods, payment date for imported services) and defaulting to a single company-wide cut-off instead.
- Forgetting that self-billing responsibility sits with the payer, not the payee — some businesses wait for a foreign supplier or individual agent to issue an invoice that will never come.
- Not keeping a running list of which regular payments (commissions, imports, certain profit distributions) fall under self-billing, which makes it easy to miss one when staff changes or workload increases.
Frequently Asked Questions
Who issues a self-billed e-invoice, the payer or the payee?
The payer. Self-billing exists specifically for situations where the party receiving payment isn't expected to issue their own e-invoice, so the paying business issues it on their behalf.Do agents and distributors need to issue their own e-invoices too?
Generally no, for the specific commission payments covered by self-billing. Their principal (the business making the payment) issues the self-billed e-invoice instead. If they have other transactions outside this arrangement, those may still need separate treatment.What's the deadline for a self-billed e-invoice on imported goods?
By the end of the second month after the goods clear customs.Is self-billing optional?
No. Where LHDN specifies that self-billing applies to a transaction type, it's a compliance requirement, not a choice between issuing it yourself or asking the other party to do so.Apa Kata Pelanggan Kami
Rating 5.0 daripada 29 ulasan Google
Apa kata pelanggan SASCO?
Alhamdulillah sudah tahun ke 4 dengan SASCO, service yang bagus staff pun competent friendly harga economic, moga terus maju jaya.
Had a great experience during the Xero training session with Ms. Fatin. She is highly knowledgeable and patient in explaining the features and workflows. The training was well-structured and very practical for our day-to-day operations. Her expertise is definitely a great asset. Thank you for the excellent service!
SASCO Sdn. Bhd. memberikan perkhidmatan yang efisien dan berkualiti. Komunikasi yang jelas serta layanan profesional menjadikan urusan lebih mudah dan teratur. Highly recommended.
Alhamdulillah, SASCO has a very good team. Everyone is very friendly, professional, and always responsive whenever I need assistance. The service provided is truly excellent 👍
I really appreciate the continuous support, clear guidance, and helpful advice given throughout the process. It has been a smooth and pleasant experience dealing with such a dedicated and committed team.
Thank you once again for all the support and outstanding service. Keep up the great work!
I really appreciate the continuous support, clear guidance, and helpful advice given throughout the process. It has been a smooth and pleasant experience dealing with such a dedicated and committed team.
Thank you once again for all the support and outstanding service. Keep up the great work!