E-Commerce Regulation Services Tax Act 2018 电子商务监管 2018年服务税法

E-Commerce Regulation

Services Tax Act 2018

Under the Services Tax Act 2018, foreign online service providers are required to register and charge service tax on digital services supplied to consumers in Malaysia. Key features include:

• Service tax imposed at a rate of 8%
• Applicability to “digital services”, defined as services delivered or subscribed to over the internet or electronic networks, which rely on information technology and are essentially automated
• Mandatory registration for foreign service providers supplying such services to Malaysian consumers

Although primarily consumer-focused, these requirements may also affect B2B e-commerce platforms that provide taxable digital services.

电子商务监管

2018年服务税法 

根据2018年服务税法，外国在线服务提供商必须注册并就其向马来西亚消费者提供的数字服务收取服务税。主要内容包括：

服务税税率为8% 

适用于“数字服务”，其定义为通过互联网或电子网络提供或订阅的、依赖信息技术且基本自动化的服务 

向马来西亚消费者提供此类服务的外国服务提供商必须进行强制注册 

虽然这些要求主要针对消费者，但也可能影响提供应税数字服务的B2B电子商务平台。