Malaysia e-services service tax

In 2019, Malaysia extended service tax on electronic services for consumers to non-resident providers starting 1 January 2020. Malaysia also included goods provided by foreign online sellers in the same measure.

The Malaysian Royal Malaysian Customs Department has indicated that B2B services are also liable to the tax when provided by non-resident providers. In this case, the recipient would be exempted from applying the reverse charge to prevent double taxation.

Source Avalara

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