LHDN MyInvois Self-Billed Invoice (Malaysia)

A LHDN MyInvois Self-Billed Invoice in Malaysia records the goods or services supplied and the amount payable for them.

MyInvois is Malaysia's national e-invoicing platform operated by LHDN, which requires businesses above the annual turnover threshold to submit all invoices — including self-billed invoices — electronically through the MyInvois portal or via the API provided by LHDN. The e-Invoicing mandate took effect in phases: from 1 August 2024 for taxpayers with annual turnover exceeding RM 100 million; from 1 January 2025 for taxpayers with annual turnover above RM 25 million; and from 1 July 2025 for all other taxpayers. The implementation is governed by the LHDN e-Invoice Guideline (Version 3.2, 2024) and the e-Invoice Specific Guideline issued by LHDN.

A self-billed invoice under the MyInvois framework must be submitted through the MyInvois portal, validated by LHDN's system, and a unique Unique Identification Number (UIN) assigned before the document is considered a valid e-invoice. The document must contain all mandatory data fields specified in the e-Invoice Guideline, including the Supplier's Tax Identification Number (TIN) or statement that the supplier is not registered, the buyer's TIN, classification code, MSIC code, and SST registration number where applicable.

For SST purposes under the Service Tax Act 2018, a self-billed invoice serves as the tax invoice where the recipient of a taxable service is required to account for service tax on a reverse charge basis — applicable from 1 January 2020 for certain imported digital services and from 1 January 2024 for expanded service categories under the Service Tax (Amendment) Act 2023.

The legal framework governing the LHDN MyInvois Self-Billed Invoice (Malaysia) in Malaysia draws on several key statutes and regulatory bodies. Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Parties executing a LHDN MyInvois Self-Billed Invoice (Malaysia) in Malaysia should confirm the document reflects current law, including any amendments enacted since the original drafting date. The Financial Services Act 2013 (Act 758) sets the foundational requirements.

An LHDN MyInvois Self-Billed Invoice in Malaysia is needed whenever a payer must issue a tax-compliant invoice on behalf of a payee who cannot or does not issue one.

A self-billed invoice is required when a company pays commission or referral fees to an individual agent, freelance salesperson, or non-registered business, and the individual does not issue a tax invoice. The paying company must self-bill to satisfy LHDN's e-invoicing requirements and to support the expense deduction claim under the Income Tax Act 1967.

A self-billed invoice is needed when a Malaysian company makes payment to a foreign supplier for services rendered in Malaysia — for example, professional fees paid to an overseas consultant, licensing fees to a foreign IP owner, or royalties to a foreign rights holder — where the foreign supplier is not registered under the Malaysian MyInvois system.

A self-billed invoice is required when a platform operator, marketplace, or aggregator pays out earnings to individual sellers, content creators, or service providers registered as platform earners, where the individual does not hold a business registration with SSM.

A self-billed invoice is needed in profit-sharing or revenue-sharing arrangements — such as insurance agency commissions, unit trust agent commissions regulated by the Securities Commission Malaysia, or property agent commissions paid to individuals registered under the Valuers, Appraisers, Estate Agents and Property Managers Act 1981 — where the recipient cannot issue a compliant e-invoice.

A self-billed invoice is required under the Service Tax Act 2018 reverse charge mechanism when a Malaysian taxable person receives imported services from a foreign service provider that has no Malaysian SST registration, and the recipient is liable to self-account for service tax at 8% (effective 1 March 2024).

Parties in Malaysia should prepare a LHDN MyInvois Self-Billed Invoice (Malaysia) proactively rather than waiting for a dispute to arise. Courts interpret agreements based on the written terms rather than oral representations. Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Where the transaction involves regulated activities, prior approval from the relevant authority may be required before execution.

A valid LHDN MyInvois Self-Billed Invoice under the e-Invoice Guideline must contain the following mandatory data fields.

Invoice Type Code: The document must be classified as invoice type '02' (Self-Billed Invoice) in the MyInvois system, distinguishing it from a standard invoice (type '01') and credit/debit notes.

Buyer Details (as Issuer): The buyer — the party self-billing — must provide their full legal name, TIN (Tax Identification Number) registered with LHDN, business registration number (SSM registration number), SST registration number (if registered), and registered address with Malaysia's postcode.

Supplier Details (Payee): The self-billed invoice must identify the supplier (payee) with their full name, TIN or a statement that the supplier does not have a Malaysian TIN, NRIC or passport number for individual payees, and address. For foreign suppliers, the country of origin must be stated.

Invoice Details: The invoice must include a unique invoice number (sequential, without gaps), invoice date and time in ISO 8601 format, currency code, and exchange rate if a foreign currency transaction applies.

Line Items and Classification: Each line item must include the description of goods or services, quantity, unit price, subtotal, applicable tax type (sales tax, service tax, or exempt), tax rate and amount, and the MSIC (Malaysia Standard Industrial Classification) code for the activity.

SST Treatment: Where service tax applies under the Service Tax Act 2018 — whether standard-rated at 8% or at the specific 6% rate for selected categories — the SST treatment must be stated in the prescribed fields. For reverse-charge transactions, this must be explicitly flagged.

Digital Validation: The self-billed invoice must be submitted through the MyInvois portal or LHDN API for validation and issuance of a Unique Identification Number (UIN) and QR code. Only after LHDN validation is the document a legally valid e-invoice under Section 82C of the ITA 1967.

Additional compliance elements for a LHDN MyInvois Self-Billed Invoice (Malaysia) used in Malaysia include: Under Malaysian law, the Contracts Act 1950 (Act 136) governs contractual obligations. The Companies Act 2016 (Act 777) regulates corporate entities through the Companies Commission of Malaysia (SSM). The Employment Act 1955 (Act 265) and the Department of Labour govern employment matters. The Personal Data Protection Act 2010 (Act 709) and the Personal Data Protection Department protect personal data. The Inland Revenue Board of Malaysia (LHDN) administers tax obligations. The Industrial Court adjudicates employment disputes under the Industrial Relations Act 1967 (Act 177). Forms-legal.com provides this template as a starting point for Malaysia-compliant documentation.