Latest updates E-Invoicing, Sales and Service Tax (SST) and Stamp Duty Self Assessments Legal compliance in Malaysia

20-21 May, 2026, Concorde Hotel Kuala Lumpur

Register Now
PDF Brochure

IPA Training is Registered with

Learn from the Best

Dr Wendy Tee has over twenty years of experience in senior management and human resources positions for diversified industrial and business environments. Graduated with a Doctor of Business Administration (UUM), Master of Business Administration (UM), Master of Information Technology (UM), Certified Financial Planner (CFP), Certified Business coach (UM), Registered Financial Planner (RFP), HRD CORP Accredited Trainer (HRD Corporation) and Certified Advance Human Resource Practitioner (MIHRM). She has undergone intensive academic training in various human development and knowledge improvement.

 

Dr Wendy is actively involved in management training and lecture. Her latest responsibility involves the lecturing of Executive Master Business Administration (EMBA) for Universiti Teknologi (SPACE) and Financial and Investment Degree programs for Tunku Abdul Rahman University of Management & Technology. She has experience managing training programs from local universities, in house training and public seminar training.

 

Dr Wendy is a licenced financial planner currently registered with Malaysian Financial Planning Council (MFPC). Her responsibility involves the corporate training, financial training, management and human resource consultancy, management and financial advisory. Work with individuals to meet short and long-term financial goals, advise clients to have a good command of investments and security planning, estate planning, tax planning, employee benefits planning and insurance planning.

 

Dr Wendy completed and passed her GST and SST exams organized by Chartered Tax Institute of Malaysia (CTIM) with the cooperation and support from the Royal Malaysian Customs Department (RMC). She has trained more than 80 SME companies in Malaysia to get prepared for the post implementation of GST and SST, mainly dealing with the tax authorities over various indirect tax issues, elements and scope of indirect tax, cycle and operations, rulings, registration, administration, audit and investigations on behalf of her clients.

 

Dr Wendy now focuses on electronic invoicing corporate training and advisory for Multinational companies and small medium enterprises. She reviews and evaluates current invoicing procedures, process workflow (including internal controls) and related system mechanisms to identify changes and improvements required. She also reviews Standard Operating Procedure (SOP) for e-invoice issuance as well as provide tax advisory and recommendation in relation to e-invoice architecture.


 

Venue Details

Concorde Hotel Kuala Lumpur
2 Jalan Sultan Ismail, 50250 Kuala Lumpur, Malaysia,

https://kualalumpur.concorde hotelsresorts.com/



Phone : 03 2144 2200

Contact us

Juliany,
03 2283 6109
juliany@ipa.com.my

Phoebe,
03 2283 6100
phoebe@ipa.com.my 

FOR CUSTOMISED IN-HOUSE TRAINING
Jane,
03 2283 6101
Jane@ipa.com.my

ADDRESS 
A-28-5, 28th Floor, Menara UOA Bangsar, 
No.5, Jalan Bangsar Utama 1, 
59000 Kuala Lumpur
www.ipa.com.my

FOCUSING ON
  • MODULE 1: E-INVOICE UPDATED GUIDELINES EFFECTIVE
    DECEMBER 2025
  • MODULE 2: E-INVOICE TRANSACTION CHANGES AFTER POST
    IMPLEMENTATION
  • MODULE 3: LHDN E-INVOICE COMPLIANCE REVIEW
  • MODULE 4: KEY CHANGES IN THE EXPANDED SST EFFECTIVE
    1 JULY 2025
  • MODULE 5: IMPACT OF EXPANDED SCOPE OF SALES AND
    SERVICE ON BUSINESSES
  • MODULE 6: ACTION STEPS FOR BUSINESSES
  • MODULE 7: GOVERNMENT SUPPORT AND TRANSITION MEASURES
  • MODULE 8: STAMPING REQUIREMENT AND TIMING
  • MODULE 9: STAMP DUTY SELF-ASSESSMENT SYSTEM (STSDS)
  • MODULE 10: STAMP DUTY AUDIT

OVERVIEW

E-INVOICING
Malaysia is digitizing its tax system and business processes through E-Invoicing. This shift is a big step forward. The E-Invoice timeline has already started. Businesses need to know the updates, deadlines, and rules to transition smoothly. E-Invoicing in Malaysia is being rollout into five phases, each with its own implementation and relaxation period, following major updates by the Inland Revenue Board of Malaysia (IRBM). The phased approach is based on annual turnover, beginning with businesses above RM100 million from August 2024, and ending with those above RM1 million from January 2026. Also, businesses with annual turnover below RM1,000,000 are now fully exempt. Businesses of each phase are also granted a maximum 12 month relaxation period starting from the mandate date during which, businesses enjoy flexibility such as consolidated invoicing, relaxed requirements for product/service descriptions, and immunity from penalties for non-compliance. The Inland Revenue Board of Malaysia (IRBM) introduced the Compliance Review Framework for E-Invoicing, effective December 15, 2025. The framework provides clarity on IRBM’s approach to compliance reviews, including the audit methodology, case selection criteria, and the rights and responsibilities of taxpayers and tax agents. It also sets out the coverage period for reviews, the process for voluntary disclosure, and the penalties applicable for non-compliance.

SALES AND SERVICE TAX (SST)
The SST system, reintroduced in 2018 to replace the Goods and Services Tax (GST) was designed to simplify taxation and reduce costs of living. As of March 2024, Sales Tax rates stand at 5% or 10%, depending on the type of goods, while Service Tax rates are 6% or 8% for designated services, applied to businesses with annual revenue exceeding RM500,000 (or RM1.5 million for food and beverage services). Significant changes were introduced in 2024, including a widened scope of service tax and an increase in the standard rate from 6% to 8% for selected services. With effective 1 July 2025, broadens its scope to include non-essential goods and additional service sectors, with the aim to boost revenue while keeping essentials tax-free. The scope expands further to include major sectors such as leasing, private education, financial services, wellness, medical, and construction. These developments represent a fundamental shift in how SST applies across industries and have far-reaching implications for registration, billing, tax computation, and accounting treatment.

STAMP DUTY
Starting January 2025, Malaysia’s Inland Revenue Board (LHDNM) has begun actively enforcing the Stamp Act 1949 in relation to employment contracts. In Malaysia, employment contracts finalized from January 1, 2025, onwards require stamping under the Stamp Act 1949. The stamp duty is RM10 per contract, and stamping must be completed within 30 days of the contract’s signing to avoid penalties. The Inland Revenue Board (LHDN) is responsible for enforcing this stamping employment contracts. Government will raise the stamp duty exemption threshold for employment contracts from RM300 to RM3,000 per month, effective 1 January 2026.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Providing participants with a foundational understanding of Malaysia’s E-Invoice system,
    its scope and its implications for businesses and taxpayers.
  2. Recognizing the potential accounting, information technology and tax issues that businesses may encounter for the implementation of the E-Invoice system.
  3. Developing an action plan for the pre and post implementation of the E-Invoicing system.
  4. Assessing readiness of E-Invoice post implementation in the company.
  5. Understanding E-Invoice implementation and best practices.
  6. Understanding the compliance review framework for E-Invoicing auditing.
  7. Providing a foundational understanding of expanded Sales and Service Tax (SST) 2025 and
    how it has evolved over the years, especially in response to Malaysia’s shifting economic landscape.
  8. Understanding the changes for sales and service tax and how companies should prepare themselves for the changes.
  9. Understanding how SST applies across industries and have far-reaching implications for
    registration, billing, tax computation, and accounting treatment.
  10. Explaining the concept and legal necessity of stamping employment contracts.
  11. Providing a practical guide for HR managers and employers on stamping employment contracts, including recent updates from the Inland Revenue Board (LHDN).
  12. Completing the stamping process using LHDN’s STSDS online system.
  13. Calculating stamp duty accurately for different employment agreements.
  14. Applying compliance strategies within their organizations to manage contract stamping effectively.
WHO SHOULD ATTEND
  • This course is designed for employees, HR & Employment Managers
  • Directors
  • Managers
  • Executives
  • Team Leaders
  • IT Managers
  • Account Managers
  • Self-employed or Business Partners who are interested understanding of Malaysia’s E-Invoice system, Sales and Service Tax, its scope and its implications for Businesses and Taxpayers.
METHODOLOGY
  • Interactive Presentation
  • Questions and Answers Session
DAY 1
9:00

MODULE 1: E-INVOICE UPDATED GUIDELINES EFFECTIVE DECEMBER 2025

  • Revised Implementation Timeline: IRBM has updated the rollout into four phases, with new thresholds at RM5 million and RM1 million
    annual turnover.
  • New Exemption Threshold: Businesses with
    less than RM1,000,000 annual turnover are now exempt from mandatory E-Invoicing (up from
    RM500,000 previously).
  • Consolidated E-Invoice Restrictions: Effective 1 January 2026, for any transaction above
    RM10,000, individual e-invoices are compulsory—consolidated invoices are not allowed.
  • Determination of Annual turnover or revenue for E-Invoicing

10.45

MODULE 2: E-INVOICE TRANSACTION CHANGES AFTER POST IMPLEMENTATION

  • 55 required fields for E-Invoice
  • 12 additional fields applicable for certain transactions under Annexure
  • E invoice modeling- My-Invois portal and API
  • Transaction with buyers
  • Statements or bills on a period basis
  • Disbursement or Reimbursement
  • Employment perquisites and benefits
  • Certain expenses incurred by employee on behalf of the employer
  • Self-billed E invoice
  • Transactions which involve payments in monetary form to agents, dealers or
    distributors
  • Cross boarder transaction
  • Profit distribution
  • Foreign income
  • Currency exchange rate
  • E-commerce transactions
1:00 Lunch
2:00

MODULE 3: LHDN E-INVOICE COMPLIANCE REVIEW

  • Objectives of E-Invoice Compliance Review
  • Activities of E-Invoice Compliance Review
  • Methods of E-Invoice Compliance Review
  • Assessment year covered
  • Case selection
  • Implementation of E-Invoice compliance review
  • Initial Actions of E-Invoice Compliance Review
  • E-Invoice Compliance Review Visit
  • E-Invoice Compliance Review Visit Duration
  • Record Review
  • E-Invoice Compliance Review Findings
  • E-Invoice Compliance Review Settlement
  • Voluntary confession
  • Right and responsibilities
  • E-Invoice Compliance Officer
  • Taxpayer
  • Registered Tax Agent
  • Confidentiality of information
  • Offences/ Fines/ Power compounding
  • Complaining
  • Compound payment procedure
  • Appeal process
  • Effective date
3:45

MODULE 4: KEY CHANGES IN THE EXPANDED SST EFFECTIVE 1 JULY 2025

  • Overview of sales tax
  • Overview of service tax
  • The new regulations take effect on 1 July 2025
  • A grace period extending to 31 December 2025
  • Registration and deregistration requirements: who must register and when
  • Preparing SST return: filing requirements, due dates and common errors
  • Service tax on rental and leasing services
    annual sales threshold increased from RM1
    million to RM1.5 million.
  • Service tax on construction services
  • The government has extended the service
    tax exemption on construction contracts
    signed before 1 July 2025 by one year, now valid until 30 June 2027. Eligible agreements without
    reviewable clauses can enjoy a total of two
    years of exemption.
  • The construction of religious buildings such as suraus, mosques, temples, churches, and
    shrines remains exempt from service tax, continuing the policy in place since 1 July 2025.
 

REVISION OF SALES TAX RATE

  • Sales tax on basic necessities remains at 0%
  • Examples of non-essential items that are
    subject to sales tax at 5%
  • Examples of non-essential items that are
    subject to sales tax at 10%
 

EXPANSION AND EXEMPTION SCOPE FOR SERVICE TAX

Effective from 1 July 2025, the scope of prescribed taxable services is expanded to
include the following:
• Group C: Wellness service
• Group H: Commission or fee based financial services
• Group I: Private healthcare services
• Group K: Rental or leasing services
• Group L: Construction works
• Group M: Education services

5:00 End of Day 1
DAY 2
9:00

MODULE 5: IMPACT OF EXPANDED SCOPE
OF SALES AND SERVICE ON BUSINESSES

  • Businesses in newly taxable sectors, such
    as private education and wellness
    centre must assess their Service Tax registration obligations and ensure compliance.
  • Companies with an annual turnover exceeding RM500,000 (or RM1.5 million for food and beverage services) are required
    to register for SST.
  • Businesses may need to make adjustments
    to their pricing strategies to accommodate
    the tax increases, particularly for non-essential
    goods and services.

10.45

MODULE 6: ACTION STEPS FOR BUSINESSES

  • Register for Service Tax
  • File Bimonthly Returns
  • Late Payment Penalty
  • Seek professional guidance
12.00

MODULE 7: GOVERNMENT SUPPORT AND TRANSITION MEASURES

  • A grace period until 31 December 2025 (no penalties during this time)
  • Revenue thresholds that exempt smaller businesses from the new taxes
  • Relief for B2B and intra-group services to avoid double taxation
  • A 12-month exemption period for existing
    non-reviewable contracts
  • Continued tax exemptions on basic goods, public healthcare, and education
1:00 Lunch
2:00

MODULE 8: STAMPING REQUIREMENT AND TIMING

  • Stamping requirement & timing
  • Proposed exemption for employment contracts below MYR 3,000 (effective from
    Jan 2026)
  • Who is responsible for stamping and paying
  • LHDN enforcement (Starting Jan 2025)
  • Stamping deadline
  • Existing and fixed-term contracts
  • Clarifications on related documents
  • Penalty waiver concession
  • Penalty for late Stamping
  • Other penalties specified in the STAMP Act 1949
3:00

MODULE 9: STAMP DUTY SELF-ASSESSMENT SYSTEM (STSDS)

  • Introduction of self-assessment system ( Effective January 2026)
    - 1 January 2026: Instruments or agreements related to rental or lease, general agreement stamping and securities
    - 1 January 2027: Instruments of transfer of property ownership
  • 1 January 2028: Instruments or agreements other than stated above
  • Stamping application via e-stamp duty STSDS
  • Benefits of self-assessment system
  • Responsibility of duty payer /agent
  • Transition to Stamp duty Self-Assessment System
  • Anticipated challenges for duty payer
  • One-Year Penalty-Free Period to Support Transition
3:45

MODULE 10: STAMP DUTY AUDIT

  • Common audit findings
  • Common compliance issues
  • Stamp duty: The shift to self-assessment system
  • Stamp duty audit framework
    1. General review
    2. Comprehensive review
    3. Objective
    4. Stamping period
    5. Selection criteria for audit
    6. Implementation of stamp duty audit
    (a) Initial audit action
    (b) Conducting the audit visit
    7. Duration of the visit
    8. Review and access to records
    9. Concluding the audit
    10. Voluntary disclosure
5:00 End of Course