About Self-Billed e-Invoice

Overview：
 

What is Self-Billed

• Self-billed means the buyer (not the seller) issues the invoice. 
• This usually happens when the seller is not required or not able to issue an invoice (for example, an individual).

When do you use Self-Billed e-Invoice? (Section 8)

If your Suppliers are under below categories: 

1. Payment to agents, dealers, distributors, etc.
2. Goods sold or services rendered by foreign suppliers
3. Profit distribution (e.g., dividend distribution)
4. Electronic commerce (“e-commerce”) transactions
5. Pay-out to all betting and gaming winners
6. Purchase of goods or services from individual taxpayers (who are not conducting a business)
7. Interest payment
8. Claim, compensation or benefit payments from the insurance business of an insurer
9. Payment in relation to capital reduction, share / capital / unit redemption, share buyback, return of capital or liquidation proceeds.

In QNE Software, you can define find it from Supplier Maintenance > Self-Billed Type.
 From here you can define whether your supplier is Self-Billed or not 

Note: Self-Billed Type as None means your supplier able to send you the e-Invoice, they are not under Self-Billed Type
 

Common Categories of Self-Billed e-Invoice:

• Rental – e.g. Rent paid to an individual landlord
• Utilities – e.g. Electricity bill under landlord’s name but paid by company
• Commission/Agency Fee – e.g. Paid to a freelance agent
• Professional Services – e.g. Legal or accounting services from an individual
• Imported Services/Goods – e.g. Services from overseas
• Others – If not listed above, but still buyer needs to issue invoice
  
   

Common Questions

Question 1: Can I issue self-billed e-Invoice if my supplier did not issue e-Invoice to me?

Answer: No. Self-billed e-Invoice is only allowed for certain transactions as stated under Section 8 of the e-Invoice Specific Guideline.
 

Question 2: Can I issue self-billed e-Invoice for any circumstance that is not listed under Section 8.3 of the e-Invoice Specific Guideline?

Answer: No, please note that issuance of self-billed e-Invoice is only permitted for circumstances that are provided under Section 8.3 of the e-Invoice Specific Guideline.

Question 3: Can I proceed Self-Billed for Staff Claim?

Answer: No. That is the staff responsibility to request the e-Invoice from the Supplier. 

Question 4: What should I do if the Staff Claim invoices are validated e-Invoice?

Answer: You can record it as usual and update the UUID.
Example if you update Staff Claim in Payment Voucher, you just need to update the UUID in the column

Question 5: Prior to full implementation, there may be suppliers who do not issue e-Invoice as they have not reached the mandatory implementation phase / date. In this situation, will IRBM accept normal invoices issued by these suppliers?

Answer: The compliance obligation of issuing e-Invoice lies with the Supplier (or the Buyer in the case of self-billed e-Invoice). As such, during the transitional period, taxpayers will be allowed to provide either normal bill / receipt / invoice (if the Supplier has yet to implement e-Invoice in accordance with the implementation timeline) or validated e-Invoice to substantiate a transaction for tax purposes until full implementation of e-Invoice.