Two of the most misunderstood e-Invoice types. Here's the difference, in plain terms.
A one-to-one e-Invoice issued by a seller to a specific, identified buyer for a specific transaction — the default case.
Example: A company pays commission to an individual agent who isn't required to issue invoices themselves — the company generates a self-billed e-Invoice to document the transaction for tax purposes.
Example: A retail shop with hundreds of daily walk-in customers doesn't issue an individual e-Invoice for every sale. Instead, those transactions are bundled into one consolidated e-Invoice submitted at month-end — unless a specific customer requests their own, in which case an individual e-Invoice is issued for that transaction (see QR After-Sale e-Invoice Conversion).
| Standard | Self-Billed | Consolidated | |
|---|---|---|---|
| Who issues it | Seller | Buyer, on seller's behalf | Seller, in bulk |
| Timing | Per transaction | Per transaction | Periodic (e.g. monthly) |
| Typical use case | B2B invoicing | Agent commissions, specific LHDN-defined cases | High-volume B2C retail |
Yes — a business can use different e-Invoice types for different transaction categories, as long as each follows LHDN's applicable rules.
Yes — TxBilling's LHDN MyInvois integration supports standard, self-billed, and consolidated e-Invoice submission.
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