e-Invoice and 8% Service Tax for Rental Services in Malaysia: What You Need to Know

Starting 1 July 2025, rental or leasing services officially become a taxable service under the Malaysian Service Tax Act 2018.

If your business rents out shops, offices, machines, event spaces, or equipment — you may be affected.

Here’s what the public needs to know:

 1. When did rental and leasing become taxable?
 Effective from 1 July 2025, rental or leasing of tangible assets (except residential or financial lease) is subject to Service Tax.

 2. What is the service tax rate?
 The rate is 8%.

 3. Who should register?
Any person providing rental or leasing services, once their total taxable services exceed the threshold.

 4. When to register?
Based on Section 12 & 13 of the Service Tax Act 2018:

• You must register once your total taxable services exceed RM1,000,000 over any 12-month period (past or expected).
• The application must be submitted by the last day of the following month.
• If you don’t apply, Customs has the power to register you automatically, and late registration is an offence.

 5. What if your customer is exempted from paying tax (e.g. sublet cases)?

 Under the Service Tax (Amendment) Regulations 2019, Regulation 10(1A), when you issue an invoice to someone exempted under Section 34, your invoice/e-invoice must clearly state:

• Their name and address
• Their SST registration number
• The amount of service tax exempted

 6. What does a compliant e-Invoice look like?

The sample e-Invoice that shows 8% service tax includes:
 Taxpayer details
 Customer SST registration number
 Service description and period
 Proper classification and breakdown of SST
 Exemption details (if applicable)

 This format meets both LHDN’s e-Invoice standards and the Customs SST compliance requirements.

If the Supplier shares a visual representation of the e-Invoice:

Some data fields (e.g., TIN, MSIC Code, etc.) can be excluded.

However, the QR code must be embedded in the visual representation.

In short:

If you rent, lease, or sublet commercial property or equipment — and your business crosses RM1 million in rental income — you must register for SST, charge 8%, and issue compliant e-Invoices from 1 July 2025 onwards.

【电子发票 + 8% 服务税：出租/租赁行业一定要懂的7件事】

从 2025年7月1日起，出租或租赁服务正式被列为马来西亚的应税服务。

无论你是出租商店、办公室、活动场地、设备或机械 —— 你都可能需要缴 SST 服务税，并开具电子发票（e-Invoice）。

以下是大众一定要知道的重点：

 1. 何时起出租/租赁服务需要缴 SST？
 从 2025年7月1日 起，出租或租赁有形资产（如楼宇、设备等）需缴纳服务税。住宅或金融租赁除外。

 2. 服务税税率是多少？
 税率为 8%。

 3. 谁需要注册缴税？
 只要你提供出租/租赁服务，并在12个月内总营业额超过 RM1,000,000，就必须注册 SST。

 4. 什么时候要注册？

根据《服务税法令》第 12 和 13 条：

• 一旦达到门槛，你必须在接下来的月底前申请注册；
• 如果你没有注册，关税局有权强制注册你；
• 拒绝注册或延迟注册，属于违法行为。

 5. 如果客户是免税对象（如再转租用途）怎么办？

根据 2019年《服务税（修正）条例》第 10(1A) 条，当你的客户是 免征 SST 的公司（如 sublet 情况），你开出的发票/电子发票必须包括：

• 客户的名称与地址
• 客户的 SST 注册号码
• 豁免的服务税金额

 6. 什么是合格的电子发票？

这张含 8% 服务税的电子发票样本内容包括：
 服务提供者资料
 客户 SST 注册号
 出租服务详情（项目与期间）
 SST 明细与分类
 若有豁免，也列明豁免金额

 它同时符合 关税局 SST 发票规定 和 LHDN 电子发票架构标准，合规无误。

7. 供应商分享视觉呈现的电子发票

某些数据字段（例如，纳税人识别号、MSIC 代码等）可以被排除。

然而，二维码必须嵌入在视觉表示中。

 小结：
只要你的公司涉及出租/租赁商用产业、机械、设备等，并且年租金收入超过 RM1,000,000， 2025年7月1日开始，你就得着手注册征税、开电子发票，并依法报税！


Credit To Varrenz Seok – by providing a sample of e-invoice