When to use self-billed (vs sales)
3 min read · All users
JomeInvoice has two invoice modules — Sales and Self-Billed. The key difference is who issues the invoice.
| Sales invoice | Self-Billed invoice | |
|---|---|---|
| Who issues it | You issue to your customer | You issue on behalf of your supplier |
| Direction | Outgoing — you are the seller | Incoming — you are the buyer |
| Typical use | B2B/B2C sales to customers | Payments to foreign vendors, agents, freelancers, individuals |
| LHDN requirement | Issued by seller under seller's TIN | Issued by buyer when seller cannot issue their own e-invoice |
When LHDN requires a self-billed invoice
LHDN mandates self-billed invoices in six specific scenarios:
- Payments to agents, dealers, or distributors who cannot or will not issue their own e-invoice
- Foreign suppliers — for imported goods or services from outside Malaysia
- Profit distributions — e.g. dividends paid to individuals
- e-commerce transactions via platforms acting as intermediaries
- Payouts to game, lottery, or contest winners
- Purchases from individuals not operating a registered business
If you are unsure whether your situation requires a self-billed invoice, consult your tax agent. Penalties for missing self-billed cases are the same as for missing regular sales invoices.