On 1 September 2018, the GST Act and all subsidiary laws were repealed and a new Sales Tax and Service Tax ("SST") was introduced. The invoice rules for both can be found in respective Sales and Service Tax Acts 2018. In Malaysia, it is best practice to not include transactions subject to Service tax and transaction subject to Sales tax in the same invoice. Therefore, we recommend suppliers ensure they issue separate invoices.
Invoice content requirements
|Invoice Content Field||Mandatory/Conditional||Comments|
|Supplier Name||Mandatory||The full name of the supplier|
|Supplier Address||Mandatory||The address of the supplier|
|Supplier Tax identification number||Recommended||The identification number of the supplier|
|Buyer Name||Mandatory||The full name of the buyer|
|Buyer Address||Mandatory||The address of the buyer|
|Buyer Tax identification number||Recommended||The identification number of the buyer|
|Invoice Date||Mandatory||The date of issuance of the invoice|
|Invoice Number||Mandatory||The number under which the invoice is mentioned in the sales journal of the supplier.|
|Currency||Mandatory||The currency which was used in the transaction and on the invoice|
|Unit price (tax excluded)||Recommended||The unit price for each type of supply exlcusive sales/service tax|
|Original Invoice Number||Conditional|
|Net Total Amount||Mandatory||Total amount payable (excluding tax)|
|Gross Total||Conditional||Total amount of sales of goods / services rendered (inclusive of tax)'|
|Tax amount per rate or exemption||Conditional||Break-down of the service / sales tax per rate or exemption|
|Quantity / Extent of period of service||Conditional||The quantity of the goods/services supplied or the extent and nature of the services rendered for each description|
|Description / nature||Mandatory||The description/ nature of the goods or services sufficient to identify the type of taxable goods sold/services rendered|
|Tax Rate||Mandatory||Applicable tax rate (per good/service)|
|Tax Amount||Mandatory||The total service tax/ sales tax payable|
|Discount Amount / Rebate Amount||Conditional|
|Nature of Invoice||Mandatory||Whether the invoice is a (tax) invoice or a credit note / debit note. These titles should be shown in a prominent place, i.e. clearly identifiable.|
|Reason||Conditional||Reason for issuance of Credit Note or Debit Note|
|Exemption certificate requirement||Mandatory||Certificate or letter of approval from the RMCD or any other authorised government bodies. This is a separate document to the invoice/credit notes/debit notes.|
There are no specific non-standard cXML fields (extrinsics) required to send a compliance-assured Malaysian invoice. You may require additional extrinsics specific to your industry or billing situation. See Adding Extrinsics to Your Invoice for more info.
Article type: Reference
- MY Simple Backed Invoice (Quantity Based)Sample cXML quantity-based, PO-backed invoice and the corresponding PDF version for Malaysia.
- MY Simple Unbacked Invoice (Contract Based)Sample cXML unbacked invoice that's based on a contract and the corresponding PDF version for Malaysia.
- MY Simple Backed and Unbacked Lines Service Invoice (Amount Based)Sample cXML amount-based invoice with backed and unbacked lines and the corresponding PDF version for Malaysia.
- MY Simple Credit Note for Backed InvoiceSample cXML credit note for backed invoices and the corresponding PDF version for Malaysia.
- MY Simple Credit Note for Unbacked InvoiceSample cXML credit note for unbacked invoices and the corresponding PDF version for Malaysia.
- MY Invoice with Payment TermSample cXML invoice with payment terms and the corresponding PDF version for Malaysia.
- MY Invoice with Multiple Lines and PO ReferencesSample cXML invoice with lines that reference multiple PO's, and the corresponding PDF version for Malaysia.
- MY Invoice with Line Level TaxationSample cXML invoice with line level taxation and the corresponding PDF version for Malaysia.
- MY Invoice with DiscountSample cXML invoice with a discount and the corresponding PDF version for Malaysia.
- MY Invoice with Header Charges (Shipping, Handling, Misc)Sample cXML invoice with charges like shipping, handling, and misc at the header level, and the corresponding PDF version for Malaysia.
- MY Invoice With Custom Fields (Extrinsic)Sample cXML with custom fields (a.k.a. extrinsics) and the corresponding PDF version for Malaysia.