Can I Issue a Self-Billed e-Invoice? And What About Consolidated Ones?

Can I Issue a Self-Billed e-Invoice? And What About Consolidated Ones?

Introduction

The official reference for industries prohibited from issuing consolidated self-billed e-Invoices is found in the:

e-Invoice Specific Guideline (Version 4.1) – Section 3.6.5, Page 19

It states:

Quote

"Kindly note that consolidation does not apply to self-billed e-Invoice, except for the following self-billed circumstances:"

(a) Transactions with individuals (who are not conducting a business)
(b) Interest payment to public at large (regardless of businesses or individuals)
(c) Claim, compensation or benefit payments from the insurance business of an insurer to individuals (not conducting business), government, or government authority
(d) Self-billed circumstances involving taxpayer’s overseas branches or offices

This means that outside of these 4 exceptions, consolidated self-billed e-Invoices are NOT permitted, regardless of industry.

Q1: What is a Self-Billed e-Invoice?

A Self-Billed e-Invoice is when the buyer issues an e-Invoice on behalf of the seller. This usually happens in cases like:

  • Buying from foreign suppliers (who don’t use Malaysia’s MyInvois system)

  • Paying agents, dealers, or distributors

  • Payouts (e.g., insurance, winnings, dividends, etc.)

  • Transactions with individuals not running a business

It’s allowed only when required by LHDN – and not for general use!

Q2: Can I Use Self-Billing for Any Supplier?

Not always. You cannot self-bill:


  1. If the supplier doesn’t have a valid TIN
  2. If the transaction doesn’t meet the conditions set by LHDN
  3. If it’s just for convenience (like missing buyer info)
Always check the LHDN guidelines before proceeding.


Q3: Can I Issue a Consolidated Self-Billed e-Invoice?


 Yes – but only in these special situations:
  1. You're paying individuals who are not running a business
  2. You're paying interest to the general public
  3. You're making insurance claims/benefits to individuals, government or authorities
  4. You're recording transactions for your overseas branches or offices
In all other cases, you must issue self-billed e-Invoices one by one per transaction.

Q4: Which Industries Are Not Allowed to Use Consolidated e-Invoices (of any kind)?

​

If you're in one of these industries, you must issue individual e-Invoices per transaction:

  1. 🚗 Automotive – Sales of motor vehicles
  2. ✈️ Aviation – Flight tickets, private charters
  3. 💍 Luxury & Jewelry – (Temporarily allowed, restrictions coming)
  4. 🏗️ Construction – Contractors under CIDB
  5. 🧱 Construction Materials – Wholesale/retail
  6. 🎰 Licensed Betting/Gaming – Payouts to winners
  7. 🤝 Agents, Dealers, Distributors – Any commission or incentive payments

Q5: What If I Don't Have the Seller’s TIN?

If you're buying from a foreign party who doesn’t have a Malaysian TIN, you can use a general TIN provided by LHDN only for certain self-bill cases. You’ll still need their passport number or registration info.


Final Tip:

Self-Billing and Consolidated e-Invoices are useful, but not flexible.
Make sure you understand when and how to use them — or speak to your Accountant (or us) to keep things compliant. 




    • Related Articles

    • When Must I Issue an e-Invoice in Malaysia Under MyInvois?

      Answer: If you're a Malaysian business or taxpayer under LHDN's MyInvois e-Invoice system, you are generally required to issue an e-Invoice for any transaction that has tax implications — whether for income (sales, services) or certain expenses ...

    • When Can I Use a General TIN in Malaysia’s MyInvois e-Invoice System?

      Answer: General TINs are placeholder Tax Identification Numbers (TINs) issued by LHDN for use in very specific situations — they are not to be used by default. Using them incorrectly may result in rejected e-Invoices or audit issues. Approved General ...

    • Best Practices for Collecting Customer Information for e-Invoicing Compliance

      As you implement the e-Invoice Plugin for Zoho Books, it is essential to establish a streamlined process for collecting accurate information from your own customers, vendors, and freelancers. This ensures full compliance with Malaysia’s e-Invoicing ...

    • Introduction and Welcome Note

      Beginner's Guide to E-Invoicing in Malaysia Introduction to E-Invoicing Hello there! If you're reading this, congratulations! You have taken the first step to implementing e-invoicing for your business. E-invoicing is a digital way of issuing and ...

    • How to Submit an Invoice to LHDN

      Introduction Learn how to seamlessly submit your invoices to the LHDN MyInvois portal directly from Zoho Books. Ensure compliance with just a one-click. How to Submit an Invoice to LHDN Complete the invoice details and save the document. Ensure the ...