A self-billed e-invoice is an invoice created by a buyer instead of a supplier. It’s used in situations where the supplier is unable or not required to issue an e-invoice.
Self-billed e-invoices are used in a variety of transactions, including:
- Payments to agents, dealers, and distributors
- Acquisitions from individual taxpayers
- Profit distributions
- E-commerce transactions
- Payouts to betting and gaming winners
- Specific interest payments
In a self-billed e-invoice, the buyer acts as the supplier and creates the invoice to document their expenses. The invoice serves as proof of expense for the buyer and as a record of income for the supplier. It’s also submitted to the tax authority for validation.
Consolidated Self-Billed e-Invoice
A consolidated self-billed e-invoice is an extension of the self-billing concept. Instead of creating a separate self-billed invoice for each transaction with a specific supplier, a single consolidated e-invoice combines multiple transactions with the same supplier within a defined period (within seven (7) calendar days after the month end).
Kindly note that consolidation does not apply to self-billed e-Invoice, except for the following self-billed circumstances:
- transactions with individuals (who are not conducting a business)
- interest payment to public at large (regardless businesses or individuals)
- claim, compensation or benefit payments from the insurance business of an insurer to individuals (who are not conducting a business)
| No. | Data Field | Remarks |
|---|---|---|
| 1 | Supplier’s Name | “General Public” |
| 2 | Supplier’s TIN | “EI00000000010” |
| 3 | Supplier’s Registration / Identification Number / Passport Number | “N/A” |
| 4 | Supplier’s Address | “N/A” |
| 5 | Supplier’s Contact Number | “N/A” |
| 6 | Supplier’s SST Registration Number | “N/A” |
| 7 | Supplier’s Malaysia Standard Industrial Classification (MSIC code) | “00000” |
| 8 | Supplier’s Business Activity Description | “N/A” |
| 9 | Classification | Buyer to input a 3-digit integer (e.g., “000” to “999”), in accordance with the catalogue set by IRBM |
| 10 | Description of Product/ Services | IRBM allows the Buyers to adopt one (or a combination) of the following methods for the consolidated self-billed e-Invoice: (a) Summary of each receipt is presented as separate line items (b) List of receipts (in a continuous receipt number) is presented as line items (i.e., where there is a break of the receipt number chain, the next chain shall be included as a new line item) (c) Branch(es) or location(s) will submit consolidated self-billed e-Invoice, adopting either (a) or (b) above for the receipts issued by the said branch(es) or location(s) Note that for any method adopted by businesses, the receipt reference number for each transaction are required to be included under this field in the consolidated self-billed e-Invoice |