Malaysia GST registration

There is an annual Malaysian GST turnover registration threshold of MYS 500,000. Non-resident companies may register for GST.  In all cases, businesses must register within 28 days of surpassing the GST threshold.

Voluntary GST registrations

Businesses may also register voluntarily if below the above threshold, which would enable them to recover input GST – although this may require them to charge GST to customers who are unable to recover the tax.

Group GST registrations

Resident companies may opt to file single returns as GST Groups. This requires control of each company of 50% or more by a participating ultimate holding entity. GST Groups are only required to file a single GST return and participating countries are treated as a single reporting entity. This is suitable for related companies providing significant supplies to each other, and thus eliminating the cash flows associated with cross-group charges.

Deregitrations must be submitted within 30 days of the termination of the supply of good or services.

Non-resident companies

Foreign businesses, without a local permanent establishment are also liable to Malaysian GST register if they are providing taxable supplies. A local tax agent must be appointed to represent the company to the tax authorities. The agent becomes the fiscal representative of the foreign company, and is jointly liable for the foreign company’s GST.

How to register for Malaysian GST

Registration for a GST number may be done online via the Taxpayers Access Point portal. This is the same system as is used for GST filings.

To register, the following information is required:

  • A current certificate of incorporation
  • Business registration number
  • Tax identification number
  • Details of taxable supplies, and estimated annual sales.
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