Malaysia | KPMG | GLOBAL

Malaysia

Malaysia

Explore the requirements and rules that apply to electronically supplied services in Malaysia.

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Malaysia - ESS Survey

Supplies of e-services to consumers (B2C)

Is a non-resident supplier of e-services to consumers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No.

If there is no current requirement, is there any anticipated change to that position?

Yes.

Is an invoice compliant with the VAT/GST law in the customer's country required?

Yes.

 

Supplies of e-services to businesses (B2B)

Is a non-resident supplier of e-services to business customers located in this country obliged to register and/or account for local VAT/GST on such supplies in this country?

No, the business customer must self-assess for VAT in its VAT return on a reverse charge basis.

If there is no current requirement, is there any anticipated change to that position?

Changes are expected to the requirement for non-residents suppliers (of services) to register for GST in Malaysia soon. More details will come, following the 2018 National Budget announcement (scheduled for Friday, 27 October 2017).

If there is not a requirement for the non-resident supplier to register for VAT/GST, are the services subject to VAT/GST withholding by the customer?

No, the customer pays the full price to the supplier, and self-assesses for GST on this price in its GST return.

Where there is a current or future requirement for non-resident suppliers to register and/or account for local VAT/GST or a customer VAT withholding requirement

When did/will that requirement come into effect?

No requirement exists

What is the applicable annual turnover threshold (in local currency) for that requirement to apply?

No registration or reporting obligation exists.

Is simplified or standard registration required?

No registration is required.

Does the requirement apply to all e-services?

Not applicable

Contacts

Sue Lynn Ng
Partner
T +60 3 7721 3388
E suelynnng@kpmg.com.my
 

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