Useful resources

Guide on Digital Services by Foreign Service Provider - Updated Guide 2021

The Royal Malaysian Customs Department ("Customs") has issued an updated Guide on Digital Services by Foreign Service Provider (FSP) as at 1 February 2021. This Guide replaced the earlier version dated 1 August 2020.

This updated Guide incorporated some of the recent changes to the Service Tax legislation effective 1 January 2021 as well as provides additional examples/ clarities, such as:

  • Examples of what is considered and not considered as the provision of digital services
  • FSP who provides digital service only to a company in Malaysia who is in the same group of companies need not register for Service Tax
  • Issuance of credit notes and debit notes
  • Remission of penalty

Please click on the above header link for a copy of the revised Guide at the MySST portal.

Should you have any questions or require further clarification, please do not hesitate to email or contact any of our Executive Directors, Directors, Associate Directors or Managers whom you are accustomed to dealing with or who are responsible for the tax affairs of your organization.


Ng Sue Lynn
Executive Director
Indirect Tax Practice

Dato' Tan Sim Kiat
Indirect Tax Practice

Yap Choon Ling
Indirect Tax Practice