Invoicing guide
Invoicing in Malaysia
SST — how it works, what an invoice needs, and where the numbers come from.
Data as of 2026-07-19. Sources: mysst.customs.gov.my (opens in new tab), www.cleartax.com (opens in new tab), myinvois.hasil.gov.my (opens in new tab).
This is general guidance, not tax advice — verify with your tax authority.
The tax regime
Malaysia taxes most sales under a SST system (regime type: sales_tax). The document title Ochre prints is “Invoice.”
Tax registration number
The tax registration number for Malaysia is labelled SST Registration Number on an Ochre invoice.
(format unverified — confirm with the tax authority)
Registration & thresholds
500,000 MYR — General SST registration threshold RM 500,000 annual taxable turnover. Category-specific exceptions (July 2025): RM 1,000,000 for rental/leasing and financial services; RM 1,500,000 for construction and private healthcare; RM 60,000 per student/year for private education. The schema holds one amount — the general RM 500,000 — with the rest here.
Rates
| Sales Tax — standard (10%) | 10% |
|---|---|
| Sales Tax — reduced (5%) | 5% |
| Service Tax — standard (8%) | 8% |
| Service Tax — reduced (6%) | 6% |
| Exempt / 0% | 0% |
| Out of scope | 0% |
Rates shown above are for Domestic supply; this pack also defines Export for cross-border or special-case supplies.
Price display
Ochre's default for Malaysia is tax-exclusive pricing on a line item.
There is no requirement that consumer-facing prices display tax-inclusive.
Rounding
Tax is rounded half up, applied once for the invoice total, to a precision of 0.01.
Mandatory invoice fields
- Seller's tax registration number
- Sequential invoice number
- Issue date
- Tax broken down by component (e.g. CGST/SGST/IGST)
Fiscal year & dates
The fiscal year starts January 1. Dates print in DD/MM/YYYY order.
Currency
MYR (RM), shown to 2 decimal places.
E-invoicing
MyInvois e-invoicing (LHDN, separate from RMCD's SST) phases in by turnover: Phase 1 (Aug 2024, >RM100M), Phase 2 (Jan 2025, RM25–100M), Phase 3 (Jul 2025, RM5–25M), Phase 4 (Jan 2026, RM1–5M, penalty-free relaxation to 31 Dec 2027). Exemption line raised RM500k→RM1M (Cabinet, 6 Dec 2025) — time-sensitive, re-verify. Records must be kept in original electronic format within Malaysia. Ochre v1 is advisory only — no MyInvois API integration (real-time clearance conflicts with local-first).