In Malaysia’s e-Invoice framework, suppliers normally issue invoices to buyers. However, in certain cases, the responsibility shifts to the buyer. A self-billed e-Invoice occurs when the buyer creates and issues the invoice on behalf of the supplier, ensuring the transaction is properly documented and compliant with LHDN requirements.
| Aspect | Supplier e-Invoice | Self-Billed e-Invoice |
|---|---|---|
| Issuer | Supplier | Buyer |
| Common use case | Standard domestic transactions | Cross-border (imported goods: submit by 2nd month-end; imported services: submit by following month-end), unregistered suppliers (individuals not conducting business), commission payout to agents or dealers |
| Compliance responsibility | Supplier | Buyer |
| Risk of errors | Lower (supplier handles) | Higher (buyer must ensure accuracy) |
Managing self-billed e-Invoices can be complex, but SQL Accounting System makes it simple:
With SQL Accounting System, you don’t just stay compliant—you save time, reduce errors, and gain confidence in your invoicing process.
Adopt SQL Accounting System to automate compliance, meet cross-border deadlines, and submit e-Invoices directly to LHDN with confidence.
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Malaysia
