Self-billed invoices, in three calm paragraphs

What self-billed actually means

Normally, the supplier issues the invoice. ‘Self-billed’ flips that — the buyer issues the invoice on behalf of the supplier. LHDN allows this in a handful of industries where the buyer is the one that knows the price (insurance commissions, certain healthcare arrangements, foreign-supplier scenarios).

Self-billed invoices have all the same validation rules as supplier-issued ones; only the role flag changes. From LHDN's perspective, what matters is that exactly one valid invoice exists per real-world transaction.

When you should use it

If your industry is on the LHDN self-billed allow-list and your buyers expect it. If the regulatory or operational reality means the buyer has the data and the supplier doesn't, self-billed is the right path.

When you really shouldn't

If your industry isn't on the allow-list. Don't try to make a non-self-billed transaction self-billed just because it's operationally easier. LHDN will reject and you'll create more work cleaning up. Stick to standard supplier-issued for anything outside the explicit allow-list.

Switching a customer between modes

If a customer needs to switch from supplier-issued to self-billed (or vice versa) mid-fiscal-year, the historical invoices stay as they are — you don't reissue. From the switch date forward, the new mode applies. ZeroKey lets you set the mode per customer, so the right rules apply automatically.