SST Invoice Requirements in Malaysia (2025)
Everything Malaysian business owners need to know about SST — who must register, what fields are mandatory on SST invoices, and how to correctly charge and display Service Tax and Sales Tax.
Key update March 2024: Service Tax was increased from 6% to 8% effective 1 March 2024. Sales Tax rates remain at 5% and 10%.
What is SST?
SST (Sales and Service Tax) replaced GST in Malaysia on 1 September 2018. It is a two-tier tax system:
Service Tax
8%
(increased from 6% on 1 March 2024)
Applied to taxable services provided by SST-registered businesses. Examples: IT services, consulting, hospitality, F&B with turnover > RM500k.
Sales Tax
5% or 10%
depending on goods category
Applied at the manufacturing or import stage on taxable goods. 10% for most goods, 5% for food, certain building materials, and petroleum products.
Who must register for SST?
Service Tax registration
You must register for Service Tax if you provide taxable services and your annual taxable turnover exceeds RM 500,000. Once registered, you must charge 8% Service Tax on all your taxable services.
Common taxable services in Malaysia
Not sure if your service is taxable? Check the full list on the Royal Malaysian Customs Department (RMCD) website at customs.gov.my or consult a registered tax agent.
Mandatory fields on SST invoices
Once you are SST-registered, your invoices must include additional fields beyond a standard commercial invoice:
SST registration number
Your unique SST registration number issued by RMCD. Format: W10-xxxx-xxxxxxxx (Service Tax) or A10-xxxx-xxxxxxxx (Sales Tax).
Description of taxable supply
Clear description of the service or goods, indicating whether it is subject to SST.
Taxable amount
The amount before SST is applied. Must be shown separately from the SST amount.
SST rate
The applicable rate (8% for Service Tax; 5% or 10% for Sales Tax).
SST amount
The tax amount in MYR. Must be shown as a separate line item, not lumped into the total.
Total amount payable
The grand total including SST.
Example SST invoice layout
ACME CONSULTING SDN BHD
SST Registration No: W10-2312-12345678
TAX INVOICE
Invoice No: INV-2025-089 | Date: 15 April 2025
SST filing and remittance
SST is filed and remitted to RMCD every 2 months (bi-monthly). The filing periods are:
Period 1
Jan – Feb
Period 2
Mar – Apr
Period 3
May – Jun
Period 4
Jul – Aug
Period 5
Sep – Oct
Period 6
Nov – Dec
SST returns must be filed and payment made within one month after the end of each taxable period. Late filing incurs penalties.
SST handled automatically
InvoiceLah calculates SST, formats your invoices correctly, and keeps your SST registration number on file — free forever.