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Malaysia: Guidance on exemption from service tax for certain logistics services

Logistics services that are exempt from service tax

February 12, 2024

The Ministry of Finance (MOF) on 11 March 2024 issued a media release providing guidance on exemptions from service tax for certain logistics services.

The regulations expanding the services subject to service tax (including logistics services) became effective 26 February 2024. Read TaxNewsFlash

The guidance provides that the following logistics services are exempt from service tax:

  • Logistics services for directly exported goods
  • Logistics services for transshipment activities
  • Logistics services for transit activities
  • Door-to-door logistics services
  • Food and beverage delivery services via e-commerce

In addition, the scope of the business-to-business (B2B) exemption for logistics services is extended to cover the provision of services related to the underlying service. The example provides that freight forwarders are not only exempt from service tax on freight services (acquired for onward supply, i.e., B2B purposes), but also eligible for exemption on other services acquired such as warehousing, port, shipping, and cold chain facilities that are in the same item as the freight service.

Read a March 2024 report prepared by the KPMG member firm in Malaysia

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