English | Bahasa Malaysia
Sales & Service Tax (SST)
Sales & Service Tax (SST) is charged and levied on taxable services. Effective 1 March 2024, as announced by the Royal Malaysian Customs Department (RMCD), a mandatory 6% SST will be imposed on logistics services, including delivery, distribution, and transportation of goods, documents, or parcels via e-commerce platforms (Shipping Fee), except for F&B registered businesses.
What does this entail?
As directed by the RMCD, ShopeeFood is required to impose the mandatory 6% SST rate on Shipping Fees for Non-F&B Registered Businesses starting 1 March 2024. Based on the examples provided in the guideline issued by the RMCD, shipping fees charged by convenience stores, marts, and supermarkets are subject to SST.