Answer · Updated 2026-05-23 · Market: MY

How does SST apply to a Malaysian restaurant POS?

Service Tax of 8% applies to F&B outlets with annual turnover above RM1.5M; Sales Tax does not apply to prepared food. LOOP auto-calculates 8% Service Tax per ticket, files the SST-02 return via the LHDN API, and produces the audit-ready transaction extract.

Key facts

  • Service Tax: 8% on F&B above RM1.5M
  • Prepared food exempt from Sales Tax
  • Auto SST-02 filing
  • LHDN-ready audit extract