Malaysia's Service and Sales Tax (SST) isn't one rule—it's a set of overlapping rules that change depending on what you're selling, to whom, and whether you've crossed the registration threshold. If your invoices are wrong, MyInvois will flag them during submission, payment reconciliation breaks, and audit risk climbs. If they're missing SST entirely, you're now underpaying tax the customer expected to recoup. This guide cuts through the complexity. It covers what must appear on your invoices, which services are actually taxed, exemption thresholds, and how to handle the messy reality of mixed invoices—the ones that contain both SST and non-SST line items. Which services are taxed under SST, and which aren't SST applies to most professional and business services. The tax rate is 6% on service charges. But there are carve-outs that catch people by surprise. Services that are taxed: Consulting (business, legal, accounting, engineering, management) Repairs and maintenance (vehicles, appliances, buildings, IT equipment) Professional services (architecture, surveying, design) Software-as-a-Service (SaaS) platforms and cloud software Training and educational courses (non-government) Advertising, marketing, and media services IT and technical support services Cleaning, pest control, and facility management Services that are exempt: Education provided by registered schools and universities Healthcare (licensed doctors, dentists, hospitals) Financial services (insurance, banking, lending) Transportation of goods and passengers (bus, taxi, freight) Accommodation (hotels, hostels—but not through third-party platforms like Airbnb) Government services Export of services (to customers outside Malaysia—this one is critical) If you're selling services across multiple categories, the rule is simple: tax what's taxable, don't tax what's exempt. Your invoice must show both clearly. The RM500,000 threshold and who must register You must register for SST if your annual turnover of taxable services exceeds RM500,000. This is a combined threshold—it includes all your invoiced service revenue, not profit. If you're under RM500,000, SST does not apply to your invoices. You don't charge it, you don't report it, and you don't file MyInvois submissions for it. The moment you cross that threshold (even mid-month), you have 30 days to register. Invoices issued after you hit the limit but before you register are technically in breach. This matters for: Young services businesses: If you started in January and expect to cross RM500k by November, you should file your SST registration in October, not December. Freelancers and consultants: If you invoice across multiple clients, add them up. One project per client doesn't reset the threshold. Group entities: If you operate multiple business units under the same ownership, some jurisdictions may aggregate them. Check with your tax advisor. If you're under the threshold, don't charge SST. If you do, the customer may refuse payment or ask for a credit note, and MyInvois won't accept the submission. What must appear on a compliant SST service invoice MyInvois is Malaysia's mandatory e-invoicing system for businesses above the SST threshold. If you're issuing invoices for taxable services and you're registered, your invoices must include: Core invoice fields: Invoice number (unique, sequential) Invoice date Your business name, SST registration number, and address Customer name and address (business or personal, as given) Itemised list of services provided with dates of supply Unit price and quantity (or hourly rate and hours, for time-based services) Subtotal before tax SST rate (6%) and the calculated SST amount Total amount due including SST For MyInvois submission specifically: Your IRB-assigned MyInvois ID Customer's business registration number (if they have one) Description of the service and its type code (consulting, repairs, SaaS, etc.—the IRB provides these) Date the service was provided (not the invoice date, if different) Payment terms (cash, credit, instalment) QR code (auto-generated by your e-invoice system) If you're using invoicing software with built-in MyInvois integration , most of this is automated. If you're building invoices in Excel or Word, you'll need to submit them separately through MyInvois portal or via an approved intermediary. Handling mixed invoices: part SST, part exempt This is where many accountants trip up. You invoice a customer for: RM3,000 for IT consulting (SST-taxed) RM1,000 for travel expenses (pass-through, usually exempt) RM500 for training provided by a third-party trainer (SST-taxed) Your invoice must show: Itemise each service separately —don't lump them as 'Services: RM4,500'. Show consulting, expenses, and training as separate line items. Apply SST only to taxable services —the consulting (RM3,000) and training (RM500) get 6% SST. The expenses don't. Calculate and display SST per line item or per category —show which lines attract tax and which don