30/09/2026
📢 Self-Billed e-Invoice: Don't Miss the Timeline!
If your business issues self-billed e-Invoices, there is a relaxation period that may make things easier — but you need to get the timeline right.
During the relaxation period, instead of issuing a separate self-billed e-Invoice for every transaction, you may consolidate the transactions into one consolidated e-Invoice, covering the applicable self-billing scenarios under the guidelines.
Here are 3 important situations to remember:
🔹 Imported Services**
The starting point is whichever comes first:
• Payment to the foreign supplier, OR
• Receipt of the supplier's invoice
Then count to the end of the following month + 7 days.
📌 Example: Invoice received 15 August, payment made 20 August → earlier date = 15 August → deadline = 7 October.
🔹 Imported Goods
For imported goods, the timeline is based on Customs clearance, followed by the 2 months period + 7 days.
📌 Example: Clearance on 29 July → end of September + 7 days = 7 October.
🔹 Agents, Dealers & Distributors
For commissions or payments, the deadline is 7 calendar days after month-end.
📌 Example: Commission payable 7 August → month-end 31 August + 7 days = 7 September.
⚠️ One important distinction:
The relaxed timeline applies when you choose to consolidate.
If you issue an individual self-billed e-Invoice, the normal e-Invoice timeline applies instead.
So remember:
👉 Consolidate = relaxed timeline
👉 Individual = normal timeline
Save this post for reference and always check the applicable IRBM guidelines for your circumstances.
