SST invoices in Malaysia: what the Service Tax Regulations require

Malaysia doesn't have a VAT or GST. Instead, Royal Malaysian Customs runs Sales and Service Tax (SST): Service Tax on taxable services and Sales Tax on taxable goods made by registered manufacturers. Once you're registered for either, your invoices have to show certain particulars.

The free Malaysian invoice generator prints all of them and works out the tax at each rate.

What an SST invoice must show

Under regulation 10 of the Service Tax Regulations 2018 (and the matching Sales Tax rules), an invoice is in Bahasa Melayu or English and shows:

1. A serial number.
2. The date of the invoice.
3. Your name, address and SST registration number (like W10-1808-32000001).
4. A description enough to identify the services or goods.
5. Any discount offered.
6. The total amount excluding tax, the tax rate and the total tax, shown separately.
7. The total amount including tax.
8. Any amount in another currency also in ringgit, at the selling rate in Malaysia when the service was provided or the goods sold.

A Sales Tax invoice also shows the buyer's name and address and the quantity and price of each kind of goods.

Your SSM registration number belongs on the invoice too, under the Companies Act and the Registration of Businesses rules — see the SSM number on your invoices.

A worked example

Bukit Bintang Digital Sdn. Bhd., registered for Service Tax, redesigns a website for a Penang dental centre for RM10,000 and rents it a server rack for RM1,200 in October. Its invoice shows:

• INV-0042, dated 1 October 2026;
• Bukit Bintang Digital Sdn. Bhd., its Kuala Lumpur address, SST No. W10-1808-32000001 and SSM No. 201901012345;
• Penang Dental Centre Sdn. Bhd. and its address;
• the website redesign at RM10,000 with Service Tax 8% (RM800), and the rack rental at RM1,200 with Service Tax 6% (RM72);
• total excluding tax RM11,200, total tax RM872, total including tax RM12,072.

Foreign-currency invoices

You can bill a Malaysian customer in US dollars, but every amount must also be shown in ringgit, converted at the selling rate when the service was provided. Invoice Native prints the exchange rate, its source and the net, tax and total in RM under the totals.

Credit and debit notes

To reduce an invoice, issue a credit note; to increase it, a debit note. Under regulation 11 each note shows the words "Credit Note" or "Debit Note", its own number and date, your name, address and SST number, the buyer's name and address, the reason, a description, the quantity and amount, the total excluding tax, the rate and amount of tax, and the number and date of the original invoice. Invoice Native fills in the original invoice for you and asks for the reason.

Mistakes on an issued invoice

You may not alter an issued invoice. If it's wrong, it's void: mark the original and every copy CANCELLED and issue a new one — see cancelled invoices.

Not registered for SST?

Most small businesses aren't. Below the registration threshold — RM500,000 of taxable services a year for most services — you don't charge SST. Your invoice still shows your name, address, SSM number, your customer, what you supplied and the amount, with no tax. In Invoice Native, leave the SST setting on "Not registered for SST".

Language and currency

Invoices may be in Bahasa Melayu or English; Invoice Native's are in English. The currency is the ringgit unless you bill in another currency, when the ringgit amounts must also appear.

Simplified invoices and receipts

Customs can approve a registered business to leave some particulars off, such as for retail sales to consumers, but only with its approval. Without one, issue full invoices. Receipts for payment are separate from invoices: a receipt confirms you were paid, and doesn't replace the invoice.

Keeping records

Keep your invoices, credit and debit notes and SST records for 7 years: Customs requires it for SST, and LHDN for income tax. Signed-in Invoice Native businesses keep every issued document, numbered and unchangeable, and see an SST-02 summary for each taxable period.