SST Invoice Format in Malaysia: Complete Guide for Small Businesses

Getting the SST invoice format right in Malaysia is essential for compliance with Lembaga Hasil Dalam Negeri (Inland Revenue Board) (LHDN). An incorrectly formatted invoice can mean your clients can't claim input tax credits, and your business faces penalties during audits.

This guide explains the exact format requirements, walks through a calculation example, and shows you how to set up compliant invoices in minutes.

What Is a SST Invoice?

A SST invoice is a formal document that shows the SST charged on a sale. It serves as proof of the transaction for both seller and buyer, and enables SST-registered buyers to claim input tax credits from LHDN.

A SST invoice is a formal document that shows the SST charged on a sale. It serves as proof of the transaction for both seller and buyer, and enables SST-registered buyers to claim input tax credits from LHDN.

Required Fields on a SST Invoice

Every SST invoice in Malaysia must clearly display:

Every SST invoice in Malaysia must clearly display:

• The words "Tax Invoice" prominently displayed
• Seller's business name, address, and TIN
• Buyer's name, address, and TIN (for B2B)
• Invoice number (unique and sequential)
• Invoice date and tax point
• Line-item descriptions with quantities and unit prices
• Subtotal before SST
• SST rate applied: 6% (service tax), 10% (sales tax)
• SST amount
• Total payable including SST

SST Calculation Example

For a service worth RM10,000 in Malaysia:

For a service worth RM10,000 in Malaysia:

• Subtotal: RM10,000
• SST (6% (service tax), 10% (sales tax)): calculated on the subtotal
• Total: subtotal + SST

Always show the SST as a separate line item — never bundle it into the price without disclosure.

Common Format Mistakes

Common Format Mistakes includes: Missing "TIN" — makes the invoice invalid for input credits Not labelling the document as "Tax Invoice"

• Missing "TIN" — makes the invoice invalid for input credits
• Not labelling the document as "Tax Invoice"
• Using old SST rates
• Bundling SST into prices without a clear breakdown
• Non-sequential or duplicated invoice numbers

Free Templates for Malaysian Businesses

Invoicemonk's invoice generator provides pre-built templates with all LHDN-required fields. Select your country, add your TIN, and the platform handles SST calculations automatically.

Invoicemonk's invoice generator provides pre-built templates with all LHDN-required fields. Select your country, add your TIN, and the platform handles SST calculations automatically.

Digital vs Paper Invoices

LHDN accepts digital invoices provided they contain all mandatory elements and can be produced for audit.

LHDN accepts digital invoices provided they contain all mandatory elements and can be produced for audit. Malaysia is implementing MyInvois, a mandatory e-invoicing system managed by LHDN. Phase 1 (August 2024) applies to businesses with annual turnover exceeding RM 100 million. Full rollout to all businesses is scheduled for July 2025. E-invoices must be validated in real-time through the MyInvois portal or API before being shared with buyers.

Using invoicing software ensures consistency and reduces errors compared to manual formatting.