To register SST in Malaysia, you apply online through the MySST portal at mysst.customs.gov.my, which is run by the Royal Malaysian Customs Department (RMCD). You create an account, fill in your business and financial details, upload a few supporting documents, and submit. RMCD reviews the application and notifies you through the portal once your SST registration is approved. Self-registration is free — there is no government charge to register.
That is the short answer. But whether you need to register, what counts toward the threshold, and what happens after you get your SST number are the parts most business owners get wrong. This guide walks through the whole process in plain business English — no accounting background needed.
SST is a Customs matter, not an LHDN one. SST stands for Sales and Service Tax, and it is administered by RMCD — not LHDN, and it has nothing to do with e-invoice. Those are separate: e-invoice is an LHDN matter, SST is a Customs matter. This article is only about SST.
01. What is SST?
SST is Malaysia's consumption tax, and it has two parts. Sales Tax applies to certain goods that are manufactured in or imported into Malaysia. Service Tax applies to certain prescribed services — think F&B, professional services, and similar categories. You register for one or both depending on what your business actually does.
| Sales Tax | Service Tax | |
|---|---|---|
| Applies to | Taxable goods (manufactured or imported) | Prescribed taxable services |
| Typical registrant | Manufacturers, importers | Service providers (e.g. F&B, professionals) |
| Charged on | The sale of taxable goods | The provision of taxable services |
| Rate | 5% or 10%, depending on the type of goods | 6% or 8%, depending on the type of service |
You work out the tax by multiplying the value of the taxable goods or services by the rate that applies to your category. The important takeaway: SST is not a single flat tax. The category your business falls into decides which tax applies, what you charge, and how you report it.
02. Who needs to register for SST?
You must register for SST if your business is a taxable person carrying out a taxable activity — that is, you manufacture taxable goods or provide prescribed taxable services — and your taxable turnover crosses the registration threshold set by RMCD.
There is a revenue threshold. If your taxable turnover over the relevant period exceeds it, registration is mandatory — not optional. As a general rule, a business whose annual taxable turnover exceeds RM500,000 is required to register for SST:
Registration threshold: generally RM500,000 in annual taxable turnover. Because certain goods and service categories can be treated differently, always confirm the threshold that applies to your specific business on the MySST portal before you decide.
According to the official MySST portal (Royal Malaysian Customs Department), a business whose annual taxable turnover of goods or services exceeds RM500,000 is required to register for SST. Sales Tax is charged at 5% or 10%, and Service Tax at 6% or 8%, depending on the class of goods or service.
Source: mysst.customs.gov.my — Royal Malaysian Customs Department
A few things worth knowing about who needs to register for SST:
- The threshold is based on taxable turnover, not your total revenue. Non-taxable sales generally do not count toward it.
- Different categories of goods and services can be treated differently — a service business and a manufacturer are not always measured the same way — so confirm how your category is assessed.
- Being below the threshold usually means you are not required to register, though voluntary registration may be possible — check the current RMCD rules.
If you are unsure whether your activity is "taxable" at all, confirm that first, because it decides everything after it.
03. How to check if you need to register
Before you touch the registration form, run a quick self-check:
- Is what I sell a taxable good or service? Confirm your goods or services fall under a taxable category as defined by RMCD.
- What is my taxable turnover? Add up your taxable sales over the relevant period — not your total sales.
- Does that turnover exceed the threshold? If yes, registration is mandatory. If no, you likely do not need to register (confirm against the current rules).
Do you need to register for SST?
- Taxable activity + turnover above the threshold → YES, you must register.
- Taxable activity but turnover below the threshold → generally no (voluntary registration may apply).
- No taxable goods or services → SST registration does not apply to you.
This is exactly where clean books pay off. If your sales records are scattered across spreadsheets and receipt piles, working out your true taxable turnover is guesswork — and guessing wrong about the threshold is how businesses end up registering late.
04. How to register SST step-by-step (via the MySST portal)
Here is how to register SST online through the MySST portal. The process is done entirely on RMCD's website — you do not need to visit an office.
- Go to the MySST portal. Open mysst.customs.gov.my in your browser. This is the official RMCD system for SST registration.
- Start a new registration. Choose the option to register as a new business / taxable person. First-time users create an account; returning users use their register SST online login to continue.
- Enter your business details. Fill in your registered business name, SSM registration number, business address, and contact information exactly as they appear on your official records.
- Enter your activity and financials. Declare your business activity, the taxable goods or services you provide, and your turnover figures. These decide whether Sales Tax, Service Tax, or both apply to you.
- Upload the supporting documents. Attach the documents listed in the next section (business registration, identification, and financial records).
- Review everything carefully. Check every field against your official documents. A mismatch — a wrong SSM number, a typo in your business name — is the most common reason applications get held up.
- Submit the application. Once submitted, RMCD receives your application for review. You will get a confirmation and can track the status through the portal.
Take your time on steps 3–5. Accurate, consistent information is what moves an application through smoothly.
05. Documents and information you need to register
Have these ready before you start so you are not stopping halfway to hunt for a file. Exact requirements can vary by business type, so treat this as a working checklist and confirm specifics on the portal.
| Item | Why it's needed |
|---|---|
| SSM business registration details | Confirms your legal business identity |
| Business registration number | Links the SST account to your registered entity |
| Company / business address | Official correspondence and registration record |
| Owner / director identification | Verifies the responsible person |
| Bank account details | For SST-related transactions and refunds |
| Financial records / turnover figures | Proves whether you meet the registration threshold |
| Description of business activity | Determines Sales Tax vs Service Tax applicability |
Keeping these records organised year-round — not scrambling for them at registration time — is the difference between a five-minute form and a frustrating afternoon.
06. How long does approval take?
After you submit, RMCD processes your application and reviews the details you provided. You are notified of the outcome through the MySST portal and by email. There is no action needed from you while it is under review, aside from responding promptly if RMCD asks for clarification or additional documents.
Approval times depend on RMCD's review and how complete and accurate your submission is. The cleaner your application — correct SSM details, matching figures, all documents attached — the fewer follow-up questions, and the smoother the process. Watch the portal and your email for the notification.
07. How much does it cost to register?
Registering SST yourself through the MySST portal is free. RMCD does not charge a government fee to register.
Where cost comes in is if you hire a third-party agent or consultant to handle it for you. They charge a service fee for their time — a private arrangement between you and the agent, not an official government charge. Any "from RMxxx" figure you see advertised is a consultant's service fee, not a cost of registration itself. With your records in order, most SME owners can complete the online registration without paying anyone.
08. What happens after you register
Once approved, you receive your SST registration number. From there, a few responsibilities kick in:
- Charge the correct tax on your taxable goods or services from your effective registration date.
- Issue compliant invoices that reflect SST where it applies.
- File your SST returns through the SST-02 return in the MySST portal for each taxable period, and pay any tax due on time.
- Keep proper records of your sales, purchases, and tax charged to support every return.
This is the part that quietly trips people up. SST is not "register once and forget." It is an ongoing cycle of charging, recording, and filing — and every return is only as easy as your records are clean.
09. Penalties for not registering
Registering late, or not at all, when you are required to is a compliance risk. Under the SST law administered by RMCD, failing to register on time, filing returns late, or paying tax late can lead to fines and other penalties. The specific amounts depend on the nature and length of the breach, so if you think you may already be past the point where you should have registered, confirm your exact position with RMCD.
| What can go wrong | What happens | Example |
|---|---|---|
| Registering late after crossing the threshold | A compliance breach; exposure to fines and other penalties under the SST law. | Taxable turnover reached RM650,000 (above the RM500,000 threshold) but registration was left for months. |
| Not registering at all when required | Ongoing non-compliance; you may owe tax you should have been charging, plus penalties. | A business keeps trading above the threshold without ever applying for an SST number. |
| Filing or paying SST-02 late after you register | Late-submission and late-payment penalties can apply for each period missed. | The taxable period ends but the records aren't ready, so the return goes in after the deadline. |
| Losing track of your turnover | You don't notice when you cross the threshold, so registration slips — the root cause of most late filings. | Sales are spread across spreadsheets and receipts, so the true taxable figure is only found out too late. |
The practical lesson is simple: track your taxable turnover so you know the moment you approach the threshold, and register on time. Reacting after the fact is where the penalties — and the stress — come from.
Knowing how to register is the easy part — staying compliant is the ongoing work
- ✓ Sales, expenses, and tax recorded in one place, not scattered across spreadsheets
- ✓ SST reporting handled inside your books, ready when a return is due
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10. Stay SST-ready without the headache
Knowing how to register SST is the easy part. Staying compliant afterward — charging correctly, keeping clean records, and filing accurate SST-02 returns on time — is the ongoing work. That is far easier when your sales, expenses, and tax are all recorded in one place instead of scattered across spreadsheets.
Niagawan is cloud accounting and POS built for Malaysian SMEs, with SST reporting handled inside your books. Since 2016, more than 40,000 Malaysian businesses have used it to keep their records clean and their tax reporting simple — and it holds a 4.7★ rating across 500+ reviews. When your books are in order, working out your taxable turnover, tracking the threshold, and preparing your SST returns stop being a scramble. See how Niagawan keeps your records SST-ready, or check the yearly pricing.
This guide is general information, not tax advice. Always confirm current SST thresholds, rates, and requirements with RMCD at mysst.customs.gov.my before registering.
Bryant Gan is the Founder & CEO of Niagawan — the cloud accounting and e-Invoice system used by more than 40,000 businesses in Malaysia since 2016. He has spent over 10 years building tax-compliance software for Malaysian SMEs.
Frequently asked questions
Who is eligible to register for SST?
Any business that is a taxable person — meaning it manufactures taxable goods or provides prescribed taxable services — and whose taxable turnover exceeds the RMCD threshold is required to register. Businesses below the threshold generally are not required to, though voluntary registration may be available in some cases. Confirm your category and the current threshold on the MySST portal.
How much to register SST?
Registering yourself through the MySST portal is free — RMCD charges no government fee to register. The only cost arises if you engage a third-party agent, who charges a private service fee for handling the application on your behalf.
How to apply for a SST license?
You apply online through the MySST portal at mysst.customs.gov.my: create an account, enter your business and financial details, upload the required documents, and submit. RMCD reviews the application and notifies you of the outcome through the portal and by email.
How long does it take to register SST in Malaysia?
RMCD processes your application after you submit it and notifies you of the result through the MySST portal and email. Timing depends on RMCD's review and how complete and accurate your submission is — a clean, correct application moves through with fewer follow-up questions.