Malaysia SST Registration Guide
How to register for Sales Tax and Service Tax in Malaysia. RM500,000 threshold, MySST portal registration, taxable service groups, and Laabam.One compliance support.
SST Registration Thresholds
Mandatory registration when 12-month rolling turnover exceeds these limits.
Sales Tax — Manufacturers
Manufacturers of taxable goods exceeding threshold must register
Service Tax — Service Providers
Providers of taxable services exceeding threshold must register
Service Tax — F&B (Restaurants)
Higher threshold for food & beverage operators
Service Tax — Credit/Charge Cards
All credit/charge card issuers must register regardless of turnover
Imported Taxable Services
Any business importing digital/professional services from abroad — B2B
Foreign Registered Person (FRP)
Foreign digital service providers selling B2C to Malaysians
How to Register — 6 Steps
Determine if registration is required
Calculate your 12-month rolling turnover for taxable goods (manufacturers) or taxable services (service providers). If it exceeds RM500,000 (or RM1.5 million for F&B), registration is mandatory within 30 days.
Prepare required documents
SSM registration certificate (Form 9/13/49 for Sdn Bhd, Form A/D for LLP), company constitution, director ICs, business address proof, bank account details, and details of taxable goods/services.
Register via MySST portal
Access mystax.customs.gov.my → 'Registration' → 'New Registration'. Choose Sales Tax (SST-01), Service Tax (SST-01), or both. Complete the online form with company and taxable activity details.
Submit and await approval
RMCD (Royal Malaysian Customs Department) reviews within 14 working days. You may be contacted for additional information. Approval confirmed via MySST portal notification.
Receive SST Registration Number
Upon approval, you receive a unique SST registration number. For sales tax: starts with 'W'. For service tax: starts with 'W'. Must be displayed on all invoices.
Start charging SST
From the effective date, charge Sales Tax (5%/10%) on manufactured goods or Service Tax (6%/8%) on taxable services. Issue proper tax invoices with your SST registration number.
Taxable Service Groups & Rates
Service tax applies to 11 prescribed groups. Rates vary by group.
| Group | Services | Rate |
|---|---|---|
| Group A | Accommodation (hotels, motels, homestays) | 8% |
| Group B | Food & beverage preparation | 6% |
| Group C | Night clubs, dance halls, health & wellness centres | 8% |
| Group D | Private clubs | 8% |
| Group E | Gaming | 8% |
| Group F | Paid television, over-the-top (OTT) streaming | 8% |
| Group G | Professional services (legal, accounting, architecture, engineering, IT, management consulting) | 8% |
| Group H | Vehicle rental/hire | 8% |
| Group I | Telecommunications | 6% |
| Group J | Parking | 6% |
| Group K | Courier/logistics | 6% |
When to Deregister
Turnover falls below threshold
Apply to deregister within 30 days of falling below RM500,000 (or RM1.5M for F&B). File final SST-02 return.
Business ceases operations
Notify RMCD within 30 days of cessation. File final return and account for SST on remaining taxable stock/assets.
Change in business activity
If no longer manufacturing taxable goods or providing taxable services, apply for deregistration.
Company wound up
Liquidator must notify RMCD and file final SST-02 returns. SST is a priority debt in liquidation.