Self-Billed e-Invoices and Refund Notes

Self-billed e-Invoices and refund notes in CountServa let you file the less common LHDN MyInvois document types straight from your purchase bills, supplier credit notes and customer refunds. A self-billed e-Invoice (LHDN type 11) is one you issue on your supplier's behalf, which LHDN requires for imported goods and services, payments to foreign suppliers, and other supplies where the supplier cannot issue a Malaysian e-Invoice. A self-billed credit note is type 12, and a refund note (type 04) records money actually returned to a customer. They are used by finance staff at companies already filing e-Invoices.

Before You Start

• e-Invoicing must be set up and switched on under e-Invoice > Setup & Credentials. See LHDN MyInvois e-Invoice.
• Filing needs the Approve right on Tax & e-Invoice.
• For self-billing, the supplier contact must hold its own e-Invoice details: TIN, registration number, address, phone, and an MSIC Code with Business Activity Description. The contact form notes that MSIC is only needed when you issue self-billed e-Invoices on that supplier's behalf.
• Check the environment banner at the top of Outgoing Documents: Sandbox filings are practice only and carry no legal effect; Production (live) filings are real.

Where These Documents Appear

Go to e-Invoice > Outgoing Documents and pick a document type tab. Each tab shows a count.

Each row shows Date, Document, Total, Readiness (Ready, or the number of issues) and LHDN status. Void documents are not listed, and only the latest 100 are shown; narrow the date filter to see older ones.

File a Self-Billed e-Invoice (Type 11)

1. Go to Purchases > Bills and create or open the bill for the imported or foreign supply.
2. Tick We Must Issue a Self-Billed e-Invoice for This Purchase, then save and post the bill as usual. See Purchases, Bills and Expense Claims.
3. Go to e-Invoice > Outgoing Documents and open the Self-billed tab. The bill now appears.
4. Open the bill. If it is not ready, the left side lists Fix These Before Filing. Correct each issue at its source (the supplier contact, your company settings or the bill), then reopen.
5. Review Exactly What Will Be Sent (UBL 2.1 JSON) if you want to see the document. In a self-billed e-Invoice the supplier appears as the seller and your company as the buyer.
6. Press File with LHDN.
7. Press Get the Result From LHDN to fetch the validation result.

Once validated, the page shows the UUID, a link to Open the Official LHDN Validation Page and a QR code.

Common Self-Billing Blocking Issues

File a Self-Billed Credit Note (Type 12)

1. Go to Purchases > Credit Notes and create the supplier credit note.
2. In Original Bill, link the self-billed bill it relates to. This is required, because the credit note must reference the original document.
3. Post the credit note.
4. Go to e-Invoice > Outgoing Documents, open the Self-billed Credits tab and open the credit note.
5. Clear any blocking issues, then press File with LHDN and Get the Result From LHDN.

File a Refund Note (Type 04)

1. Go to Sales > Refunds and record the refund to the customer. Choose the Credit Note being settled in cash, the Date, Amount, the Pay From account and Method, then press Record & Post. See Invoices, Credit Notes and Refunds.
2. Go to e-Invoice > Outgoing Documents and open the Refund Notes tab.
3. Open the refund. The refund note is a single line describing the refund and referencing the credit note behind it.
4. Clear any blocking issues, then press File with LHDN and Get the Result From LHDN.

Only a refund to a customer is a type 04 refund note. A refund received from a supplier is handled on the purchase side. The refund amount must be greater than zero, and a foreign currency refund needs an exchange rate.

After Filing

Cancel a Validated Document

A validated document can be cancelled for 72 hours after validation. The page shows the deadline.

1. Type a reason in Reason for Cancelling.
2. Press Cancel at LHDN and confirm.

After the window closes, issue a credit note instead.

Statutory Cautions

• Self-billing is required only in the situations LHDN specifies, such as imports, foreign suppliers, agents and dealers, and some payments to individuals. An ordinary purchase from a Malaysian supplier is that supplier's e-Invoice to issue, not yours. Do not tick the self-billed box for those.
• For imported services, also consider service tax on imported taxable services under the SST rules.
• Keep the original supplier invoice with the bill as supporting evidence.

Frequently Asked Questions

Why Is My Bill Not in the Self-Billed Tab?

Only non-void bills with the self-billed box ticked appear. Edit the bill, tick the box and save it.

Why Does My Self-Billed Credit Note Say the Original Is Not Validated?

A type 12 credit note must reference the validated UUID of the original self-billed invoice. File the original first, get its result, then file the credit note.

Do I Need a Refund Note for Every Refund?

A refund note is for money actually returned to a customer. It is listed under Refund Notes for filing when you use e-Invoicing.

Can I Practise First?

Yes. In the sandbox environment, filings are practice only and have no legal effect.

Related Guides

• LHDN MyInvois e-Invoice
• Purchases, Bills and Expense Claims
• Invoices, Credit Notes and Refunds
• Contacts and Items
• Tax: SST, Income Tax, Withholding Tax and CP58