What should I do if I pay someone who is not registered with LHDN (e.g., runner without a TIN)? Should I use a general TIN or issue a self-billed e-Invoice?

The decision to issue a self-billed e-Invoice does not depend on choosing between “general TIN” and “self-billed.”

Instead, you must first check if the expense falls under one of the 9 self-billed transaction categories in the LHDN e-Invoice Specific Guideline:

1. If NO → You are not allowed to issue a self-billed e-Invoice. Request a standard supplier invoice from the supplier.

2. If YES → You may issue a self-billed e-Invoice using the correct combination of identification number and TIN based on the taxpayer’s status: