Who Needs to Register for SST in Malaysia?

If you run a business in Malaysia, you’ve probably heard about SST—Sales and Service Tax.

But many business owners aren’t sure:
✅ Who exactly needs to register?
✅ What’s the income threshold?
✅ How to stay compliant?

This guide explains who needs to register for SST in Malaysia, how it works, and what you should do next.

What is SST?

SST stands for Sales and Service Tax, which replaced the old GST in September 2018.

SST is split into two parts:
1️⃣ Sales Tax – Tax on manufactured and imported goods
2️⃣ Service Tax – Tax on certain services

If your business meets certain criteria, you must register and charge SST to your customers.

Who Needs to Register for Sales Tax?

You must register for Sales Tax if:
✔ You manufacture taxable goods in Malaysia
OR
✔ You import taxable goods into Malaysia

Threshold:

No minimum threshold for manufacturers—you must register if you manufacture taxable goods.

Examples of Sales Tax registered businesses:

Furniture manufacturers
Food processing companies
Electronics manufacturers

Who Needs to Register for Service Tax?

You must register for Service Tax if you:
✔ Provide taxable services listed under the Service Tax Act

AND

✔ Your total taxable turnover exceeds RM500,000 in 12 months

Examples of taxable services:

Hotels & accommodation
Restaurants and cafes
Professional services (accounting, legal)
IT services
Advertising services
Management services

For some sectors (e.g., credit cards), different thresholds or conditions may apply.

How to Check if You Need to Register

Use this 3-Step Checklist:

1️⃣ Check Your Business Type
Look up the list of taxable goods and services published by the Royal Malaysian Customs Department.

2️⃣ Calculate Your Turnover
Add up your total taxable sales or services over the last 12 months.

3️⃣ Compare to the Threshold

RM500,000 for most service providers
No threshold for manufacturers

If you meet the criteria, you must register within 28 days.

How to Register for SST in Malaysia

✅ Registration is done online via MySST Portal:
👉 https://mysst.customs.gov.my

Steps to register:
1️⃣ Create an account on MySST
2️⃣ Fill in your business details and documents
3️⃣ Submit your application
4️⃣ Wait for approval and SST number

After approval, you must:

Charge SST on your invoices
File SST returns every two months
Keep records for at least 7 years

Why Staying Compliant Matters

Failing to register or collect SST can lead to:
❌ Fines and penalties
❌ Backdated tax charges
❌ Business reputation issues

How Million Helps with SST Compliance

Million makes SST easy with software that:
✅ Creates SST-compliant invoices
✅ Calculates sales or service tax automatically
✅ Generates ready-to-file SST reports
✅ Stores records safely for audits

Thousands of Malaysian businesses trust us to stay compliant and save time.