Self-billed e-invoice: foreign suppliers and more
Updated 18 October 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
- Payments to agents, dealers and distributors, such as commissions.
- Purchases from foreign suppliers (imports of goods or services).
- Profit distributions such as dividends (some dividend cases are exempt).
- E-commerce transactions covered by section 14 of LHDN's e-Invoice Specific Guideline.
- Pay-outs to betting and gaming winners (casino and gaming machine pay-outs are exempt until further notice).
- Transactions with individuals who are not conducting a business, for example renting land from a private landlord, when no other self-billed case fits.
- Interest payments, with exceptions such as interest charged by banks to the public.
- Insurance claim, compensation or benefit payments from an insurer.
- Capital reduction, share redemption, share buyback, return of capital or liquidation proceeds.
This is the list in section 8.3 of LHDN's e-Invoice Specific Guideline. Buying from a normal Malaysian business is not on it: that supplier issues its own e-invoice, even if it is not yet mandated, and its receipt is your proof of expense.
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. On it you appear as the buyer and the overseas supplier as the supplier, with the foreign supplier general TIN EI00000000030 and their passport or registration number. A Malaysian-style TIN there is rejected: see LHDN error ERR219.
How it works
- You (the buyer) create a self-billed e-invoice with the supplier and transaction details.
- You submit it to LHDN MyInvois like any other e-invoice.
- LHDN validates it and returns a unique identifier, giving you a compliant record.
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?
LHDN's list also covers payments to agents, dealers and distributors, profit distributions such as dividends, certain e-commerce transactions, betting and gaming pay-outs, transactions with individuals not conducting a business, interest payments with exceptions, insurance pay-outs, and capital reduction or liquidation proceeds.
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.