Invert the universal/local (U/L) flag (bit 7) in the OUI portion of the address. Globally unique addresses assigned by the IEEE originally have this bit set to zero, indicating global uniqueness. Likewise, locally created addresses, such as those used for virtual interfaces or a MAC address manually configured by an administrator, will have this bit set to one. The U/L bit is inverted when using an EUI-64 address as an IPv6 interface ID.

In section 2.5.1 of RFC 2373 explain why :
Please remember that the scope of the address never changes: global addresses are still global and local addresses are still local. Rather, the meaning of the bit is inverted for convenience, so the value of the bit must be inverted as well.