A series of tax and compliance policies will roll out in the second half of 2025!
This includes major changes in e-Invoicing, Service Tax, Sales Tax, EPF, and Stamp Duty.
Use this timeline to prepare ahead, stay compliant, and operate with confidence.
1 July 2025
- E-Invoicing: Mandatory for businesses with annual turnover above RM5 million, applies to government fees/charges too
- Service Tax: 6% or 8% tax to be charged by registered businesses, scope expanded to non-citizen education, healthcare, construction, etc.
- Sales Tax: Over 3,000 taxable goods, registered manufacturers must begin charging sales tax
1 August 2025
- Unregistered service providers/manufacturers exceeding the threshold must register for SST
1 September 2025
- Newly registered businesses begin charging Service Tax/Sales Tax
1 October 2025
- Employers must contribute an additional 2% EPF for foreign employees
31 December 2025
- Final date to rectify SST compliance gaps without penalty (tax still payable)
- Last day to stamp employment contracts for 2026 tax assessment
**Last Updated on 09.07.2025
(201706002678 & AF 002133)