A Complete Guide to e-Invoice, Consolidated, and Self-Billed Issuance

Still unsure when to issue an e-Invoice, consolidate transactions, or apply self-billing?
This comprehensive flowchart walks you through every scenario — sales, platform transactions, reimbursements, employee payments, overseas suppliers, staff benefits, and more — all in one clear visual.

Sales Transactions

1. Transactions via Online Marketplaces

• Marketplace issues the e-Invoice (applies to both local and overseas platforms).
  If the platform has issued the e-Invoice, the seller does not need to duplicate it.
• If the platform does not issue the e-Invoice, determine based on the customer type:
  • Local Customer
    • If the industry allows Consolidated invoicing and the transaction exceeds RM10,000 → Consolidated Invoice allowed
    • Otherwise → Issue standard e-Invoice
  • Overseas Customer → Issue e-Invoice

2. Non-Marketplace Transactions

• Local Customer
  • Follow the same rules regarding Consolidated eligibility and value threshold
  • If not eligible → Issue e-Invoice
• Overseas Customer
  • e-Invoice is required

Payments & Reimbursements

1. Employee Paid on Behalf of Company

(A) If company policy allows employee out-of-pocket payments

Evaluate based on expense type:

• Work-related expenses
  • Local suppliers → Supplier must issue e-Invoice
  • Overseas suppliers → Company must issue Self-Billed Invoice
  • Employee working overseas → Self-Billed not required
• Employee benefits
  • If governed by internal policy → Request e-Invoice from local suppliers
  • If no policy in place → Company issues e-Invoice to the supplier/individual

(B) If company policy does not allow employee out-of-pocket payments

• The supplier must issue e-Invoice

Payments to Non-Employees (Local or Overseas)

For payments to overseas suppliers or individuals (e.g., commission, services, rental, or other payments):

• Self-Billed Invoice is generally required

**Last Updated on 02.12.2025