VATLive > Blog > VAT > Malaysia approved foreign e-services tax

Malaysia foreign e-services 6% SST

  • Apr 15, 2019 | Richard Asquith

The Malaysian parliament has approved a Bill imposing its new Sales and Service Tax (SST) on foreign providers of digital services to local consumers.

The 6% tax will apply to digital, or e-services, including: downloads/steaming media; gaming; e-books; software; automated e-learning; SaaS supplies; storage; and subscription sites etc. Malaysian consumers are defined based on any two of the following criteria:

  • Ordinarily resident in Malaysia
  • User with a Malayzian IP address
  • Customer who makes payments via Malaysian-registered credit card

The amendment to the SST laws will apply to both service providers and platforms that bill on behalf of non-resident providers. These providers and marketplaces will be obliged to register with the Malaysian tax office to report and remit applicable Services Tax


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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara
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