Self-billed e-Invoices

Last updated: July 9, 2026

Doing this in Cloudby?
This is the rules reference. For the step-by-step in the software, see the e-Invoice (MyInvois) guide.

Normally the supplier issues the e-Invoice. In specific situations the buyer issues it instead, on the supplier’s behalf. That is a self-billed e-Invoice.

When it applies

Common self-billed situations include:

  • Goods or services from foreign suppliers (imports).
  • Payments to agents, dealers or distributors.
  • Certain profit distributions.
  • e-commerce transactions handled through a platform.
  • Payments to individuals who are not conducting a business.

The full list of self-billed circumstances is defined by LHDN.

Why it exists

In these cases the supplier often cannot issue an e-Invoice (a foreign party, or an individual outside the system), so the buyer records the transaction instead, keeping the clearance chain intact.

In Cloudby

Self-billed e-Invoices are raised from the buying side; see the e-Invoice guide for how it fits purchasing.

Always confirm with the source. Rules and dates change. This page reflects the position as of early 2026; verify current requirements on the LHDN e-Invoice site or the MyInvois portal before you act.

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