What is a self-billed e-Invoice, and when is it required?
Table of Contents
A self-billed e-Invoice is an e-Invoice issued by the buyer rather than the supplier in transaction categories specified by LHDN/HASiL. It is used in defined circumstances where the framework places the invoicing responsibility on the buyer, including certain cross-border and other specified transactions.
Businesses should not issue self-billed e-Invoices simply because it is operationally convenient. They should first confirm that the transaction is covered by the applicable rules and use the correct document type and required data.
Key points
- The buyer issues the e-Invoice in specified circumstances.
- It is not a general substitute for a supplier-issued e-Invoice.
- Cross-border and other prescribed transaction types may be covered.
- Use the correct self-billed document type and required fields.
- Check the current Specific Guidelines for the applicable category.
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