(a) The invoice serial number;
(b) The date of the invoice;
(c) The name, address, and identification number of the registered person;
(d) A description sufficient to identify the taxable services provided;
(e) Any discounts offered;
(f) The total amount payable excluding service tax, the service tax rate, and the total service tax charged shown as separate amount;
(g) The total amount payable inclusive of the total service tax charged; and
(h) Any amount expressed in a currency other than Ringgit shall also be expressed in Ringgit at the selling rate of exchange prevailing in Malaysia at the time the taxable services are provided.

Any alteration to an invoice or its corresponding copies is strictly prohibited. In the event of an error, the original invoice and all duplicate copies shall be deemed null and void, and must be conspicuously marked with the word ‘CANCELLED’

Cancelled invoices, including all duplicate copies, shall be produced for audit purposes whenever required.”

Credit Notes and Debit Notes: –

• Registered Taxable Service Provider is allowed to issue
  • A credit note is issued when the invoice value of a transaction is reduced or the transaction is cancelled.
  • A debit note is issued when the invoice value of a transaction is increased for the same transaction.
• Adjustments must be made in the return (Form SST-02) after submission to the Director General; or upon ceasing to be a registered person, the service tax adjustment shall be made in the return for the final taxable period.
• A credit note or debit note must contain the following particulars:
  

  (i) The words “credit note” or “debit note” in a prominent place;
  (ii) Serial number of the credit note or debit note;
  (iii) Date of issuance of the credit note or debit note;
  (iv) Name, address, and identification number of the registered service provider;
  (v) Name and address of the buyer;
  (vi) Reason for the issuance of the credit note or debit note;
  (vii) A sufficient description to identify the taxable services;
  (viii) The quantity and amount for each taxable service;
  (ix) The total amount excluding service tax
  (x) The rate and amount of service tax; and
  (xi) The number and date of the original invoice issued.

  * Any person who fails to comply with the above provisions commits an offence.”
  

Value of taxable services
Service tax is calculated based on the actual value of the taxable services rendered

Accounting Basis: –

• Payment basis
  Service tax shall be payable to the Customs when payment is received for the taxable services provided.
• Invoice Basis/Accrual Basis
  It is mandatory to apply for written approval from the Director General for the determination of tax due in respect of the taxable services provided.

Service Tax required to be accounted: –

• At the time when the payments is received
• The service tax charged shall become due at the time the payment is received.
• In the event that payment is not received within a period of 12 months from the date the service was provided, the service tax shall become due on the day following the expiry of the said 12-month period.