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Self-Billed E-Invoices: An Overview

Updated: Dec 9, 2023

When a sale or transaction is concluded, an e-Invoice is issued by Supplier to recognise the income of the Supplier (proof of income) and as a record of purchases made/ spending by the Buyer (proof of expense).

However, there are certain circumstances where another party (other than the Supplier) will be allowed to issue a self-billed e-invoice on behalf of the Supplier.

For e-Invoice purposes, self-billed e-Invoice will be allowed for the following transactions:

  1. Payment to agents, dealers, distributors, etc. (refer to Section 9 of this e-Invoice Specific Guideline for further details)

  2. Goods sold or services rendered by foreign suppliers (refer to Section 10.4 of this e-Invoice Specific Guideline for further details)

  3. Profit distribution (e.g., dividend distribution) (refer to Section 11 of this e-Invoice Specific Guideline for further details)

  4. e-Commerce transactions (details will be released in due course)

  5. Pay-out to all betting and gaming winners1

  6. Acquisition of goods or services from individual taxpayers (who are not conducting a business)

Where a Buyer is required to issue a self-billed e-invoice, the Buyer will assume the role of the Supplier to be the issuer of the e-invoice and submit it to IRBM for validation. Upon validation, the Buyer could use the validated e-invoice as proof of expense for tax purposes.

The information required to be included in the self-billed e-Invoice are as per the required data fields outlined in Appendices 1 and 2 of the e-Invoice Guideline.

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