The invention discloses an inverted high voltage light emitting device and a making method thereof. The device comprises a light emitting module, a light conversion layer, an insulating layer, a first support electrode and a second support electrode, wherein the light emitting module comprises a plurality of inverted light emitting units connected in series with one another, the light emitting module is provided with a first surface and a second surface which are opposite, clearances are arranged among all the inverted light emitting units, and each light emitting unit comprises an n-type semiconductor layer, a light emitting layer and a p-type semiconductor layer; the light conversion layer is formed on the first surface of the light emitting module and covers the side surface of each light emitting unit; the insulating layer is formed on the second surface of the light emitting module, covers the second surface of the whole light emitting module, and only exposes the n-type semiconductor layer of the first light emitting unit of the light emitting module and the p-type semiconductor layer of the last light emitting unit; the first and second support electrodes are formed on the insulating layer and electrically isolated from each other, the first support electrode is electrically connected with the n-type semiconductor layer of the first light emitting unit of the light emitting module, and the second support electrode is electrically connected with the p-type semiconductor layer of the last light emitting unit of the light emitting module.