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Coupa Success Portal

Malaysia

Introduction

On 1 September 2018, the GST Act and all subsidiary laws were repealed and a new Sales Tax and Service Tax ("SST") was introduced.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
Local Currency Conditional  
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  
Discount Percent 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.

Extrinsic fields

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.

Example invoices

Article type: Reference