Self-Billed e-Invoice Guide

What is a Self-Billed e-Invoice?

A Self-Billed e-Invoice is issued by the buyer on behalf of the seller. When a supplier cannot or is not required to issue their own e-Invoice, the buyer must proactively issue a self-billed e-Invoice and submit it to LHDN.

When is it Required?

According to the IRB e-Invoice Specific Guidelines, self-billed e-Invoices are required for:

  • Foreign Suppliers: Purchasing goods or services from overseas suppliers
  • Non-Business Individuals: Purchases from individuals not conducting a business
  • Interest Payments: Self-billed e-Invoice required when paying interest
  • Suppliers with Revenue Below RM150,000: These suppliers are exempt from issuing e-Invoices, so the buyer must self-bill
  • Other special transactions as specified in the IRB guidelines

Steps

Issuing Individual Self-Billed e-Invoice

  1. Go to the MY E-Invoice module and click the "Self-Billed E-Invoice" tab
  2. All recorded expenses and inventory purchases will automatically appear here
  3. For items that do not require a self-billed e-Invoice, mark them as "Not Applicable"
  4. If there are error prompts, click to view details and provide the required information
  5. Once verified, select the expense items and click "Create Self-Billed E-Invoice"
  6. Select the supplier's MSIC Code (select "00000 Not Applicable" if unknown)
  7. Choose the relevant classification code and click "Submit" to send to LHDN

Issuing Consolidated Self-Billed e-Invoice

For multiple expenses requiring self-billing, you can consolidate them:

  1. Click the "Consolidated Self Billed E-Invoice" tab
  2. Click "Add Consolidated Self Billed E-Invoice"
  3. Select expenses that have not been submitted individually and are not marked as Not Applicable
  4. Click "Submit" — the system will consolidate and send to LHDN

Important Notes

  • AIAccount automatically tracks which expenses have been self-billed and which are pending, ensuring nothing is missed
  • For self-billed e-Invoices not linked to accounting records, use the Manual Self-Billed E-Invoice tab
  • Regularly check the Self-Billed E-Invoice tab to process all pending items promptly