Accounting services in Malaysia
Emerhub keeps your Malaysian company compliant across LHDN, Customs, and SSM: tax filings, e-invoicing, bookkeeping, audited accounts, and SST, all handled by a local team in Kuala Lumpur. Clean books and on-time filings, without building a finance department.
Invoicing is moving to real-time validation
Malaysia is putting businesses on mandatory e-invoicing through LHDN's MyInvois system, where each invoice is validated by the tax authority. Clean, structured books are now essential.
Three bodies, plus e-invoicing
Running Malaysian accounting yourself means corporate tax estimates and the annual return with LHDN, bi-monthly SST returns to Customs, the annual return and audited accounts with SSM, and payroll contributions, each on its own calendar.
On top of that, every transaction now has to be issued and validated as an e-invoice through MyInvois, with penalties per non-compliant invoice. Companies above RM1 million in turnover are already in.
A local team that keeps you compliant
A Kuala Lumpur accounting team handles every filing across LHDN, Customs, and SSM, keeps your books to Malaysian standards (MFRS), and gets your invoicing running correctly through MyInvois.
You get clean, audit-ready books and on-time compliance across all three bodies, without hiring in Kuala Lumpur, and someone to handle the audit if it comes.
Everything your Malaysian finance function needs, on your behalf
From bookkeeping and e-invoicing to the annual return and the SSM filings, handled by a local team that knows the calendar across all three bodies.
Tax filings & e-invoicing
The CP204 tax estimate, monthly instalments, and the annual Form C with LHDN, plus e-invoices issued and validated through MyInvois.
Bookkeeping & records
We maintain your books to Malaysian Financial Reporting Standards (MFRS or MPERS), kept current and reconciled throughout the year.
Financial statements & audit
Monthly management reports, plus the statutory audited financial statements, prepared to audit-ready standard and coordinated with your auditor.
SST compliance
Sales and service tax registration where needed, and the bi-monthly SST-02 returns filed with Customs.
SSM annual compliance
The annual return and the audited financial statements lodged with SSM, keeping your company in good standing.
Advisory & audit support
Guidance on structure and deductions, responses to LHDN, and support through a tax audit or investigation if one arises.
Three steps to compliant books
Onboarding takes a couple of weeks. After that, your filings run on a fixed monthly, bi-monthly, and annual rhythm.
Onboarding & handover
- We review your standing with LHDN, Customs, and SSM, and get your MyInvois e-invoicing set up.
- We take over your existing books and reconcile the opening balances.
The filing cycle
- We record and reconcile your transactions, run payroll, and remit PCB and contributions monthly.
- We file the bi-monthly SST returns and the CP204 tax instalments by the deadlines.
- You receive a management report showing the period's position.
The annual close
- We prepare the audited financial statements and the annual return (Form C).
- We coordinate the statutory audit and lodge the accounts and annual return with SSM.
Companies operating in Malaysia
Most clients fall into one of these patterns. If yours matches, the service is built for your situation.
Foreign-owned companies
Full compliance for a private limited company, across LHDN, Customs, and SSM, from payroll through to the audited accounts.
Small businesses & startups
Outsourced finance for smaller companies that don't need, or can't yet justify, a full in-house accounting team.
Branch & representative offices
Branches and representative offices, which carry their own LHDN and SSM filing obligations even without local sales.
Changing accountants
Companies moving from a previous provider who want a clean handover and a reliable filing rhythm.
Adopting MyInvois
Companies that need to get onto e-invoicing correctly, with their books and systems set up to issue validated invoices through LHDN.
Cleanup & catch-up
Companies with a backlog or facing an LHDN audit who need their records reconstructed and a return to good standing.
Your annual compliance calendar
Malaysian companies file monthly payroll and tax, bi-monthly SST, and annual returns with LHDN and SSM around their financial year-end. Here's the full year at a glance.
| Obligation | Files with | Frequency | Deadline |
|---|---|---|---|
| Payroll withholding (PCB)Plus EPF and SOCSO contributions. | LHDN | Monthly | 15th of the next month |
| CP204 tax instalmentEstimated corporate tax paid in instalments. | LHDN | Monthly | 15th of the month |
| SST return (SST-02)Sales and service tax. | Customs | Bi-monthly | Last day of the next month |
| Tax return (Form C)The corporate income tax return. | LHDN | Annual | 7 months after year-end |
| Financial statements (SSM)Audited accounts lodged; the annual return is filed on the incorporation anniversary. | SSM | Annual | Within 7 months of year-end |
Accounting & tax FAQs
What companies ask most often before handing over their books in Malaysia.
What does your accounting service include?
Tax filings and e-invoicing with LHDN, bookkeeping, financial statements and audit coordination, SST compliance, the SSM annual filings, and tax advisory. We can run your entire Malaysian finance function, or just the parts you need. The scope and monthly fee are set during onboarding, once we've seen your transaction volume and structure.
Does Malaysia have VAT or GST?
No. Malaysia uses the Sales and Service Tax (SST), not VAT or GST. Sales tax of 5% or 10% applies to taxable goods, and service tax of 8% (or 6% for some categories) applies to taxable services, once your taxable turnover passes the registration threshold. Returns are filed bi-monthly with Customs. We handle registration and the SST-02 filings.
What is MyInvois e-invoicing, and do I need it?
MyInvois is LHDN's e-invoicing platform. Malaysia is making e-invoicing mandatory in phases by annual turnover, with each invoice validated by LHDN before it is valid. Companies above RM1 million in turnover are already in, and the remaining businesses are joining through 2026. We get your invoicing set up and integrated so you stay compliant, and avoid the per-invoice penalties for getting it wrong.
Do you handle bookkeeping as well, or only tax?
Both. Full-service accounting includes the bookkeeping that the tax filings depend on, since you can't file accurately without clean books. If you only need the records kept and handle tax separately, our standalone bookkeeping service is the lighter option. Most companies take the full service so the books and the filings stay in one place.
Does my company need an audit?
Most Malaysian private companies must have their financial statements audited by an approved auditor and lodged with SSM, though certain dormant or small threshold-qualifying companies may be exempt. We keep your books to audit-ready standard throughout the year and coordinate the audit, so the year-end lodgement is straightforward.
What are the corporate tax rates in Malaysia?
The standard corporate income tax rate is 24%. Resident SMEs, with paid-up capital up to RM2.5 million and gross income up to RM50 million, pay a reduced rate on their first band of chargeable income, 15% on the first RM150,000 and 17% on the next band up to RM600,000, with 24% above that. We confirm exactly what applies to your business and build it into your filings.
Talk to our Kuala Lumpur team
Tell us about your company, where it is in its filing cycle, and what you need handled. We'll confirm the scope, the timeline, and a monthly fee.
Kampung Datuk Keramat
50400 Kuala Lumpur, Malaysia