Invoice Template for Malaysian Venues and Caterers

What section 21 asks of a registered business

Section 21 of the Service Tax Act 2018 requires every registered person providing a taxable service to issue an invoice containing the prescribed particulars, in Bahasa Melayu or English, within one year from the date the service was provided. The particulars sit in the Service Tax Regulations 2018: an invoice serial number, the date, your name, address and service tax registration number, the customer's name and address, a description of the service, the amount excluding tax, the rate and amount of service tax, and the total payable.

The same section works in reverse. An invoice must not show an amount that purports to be service tax for services that are not taxable, or from a person who is not registered. For a small caterer below the RM1.5 million F&B threshold, that means an invoice with no tax line at all.

Call the document an invoice, number it in an unbroken sequence, and do not reuse numbers when a booking is cancelled. Issue a credit note instead.

Which rate goes on which line

Food and beverage services, catering included, are taxed at 6%. Customs' revised guide on food and beverages says a package whose main service is food takes the 6% rate across the whole package. So a restaurant or caterer's wedding package including hall, pelamin and entertainment is invoiced at 6% on every line.

Separate sales are a different story. A hall hired out on its own with no food falls under rental or leasing, which came into service tax on 1 July 2025 at 8% and was reduced to 6% from 1 January 2026, with a RM1 million threshold. Other services outside the 6% list sit at 8%. If you sell the hall and the food as separate contracts, the lines follow their own rules, and the threshold that applies may differ.

When in doubt, ask Customs through MySST for a ruling on your specific package. It costs less than getting a year of invoices wrong.

Sample: corporate annual dinner invoice

Company annual dinner for 350 guests in a hotel function room in Petaling Jaya, invoiced by a caterer registered for service tax, final invoice after a 30% deposit.

• Deposit received 12/06 shown as paid; balance due within 30 days of the invoice.
• Invoice in English with service tax registration number, as section 21 allows.
• In-scope businesses also issue a validated MyInvois e-invoice for this sale.

What your invoice must show in Malaysia

Deposits: service tax follows the money, not the invoice

Under section 11, service tax on a taxable service is due when the customer pays. Take a RM10,000 deposit in March for a September wedding and the tax inside that deposit belongs in the return for the period covering March. Section 25 sets the taxable period at two months.

If part of the bill is never paid, tax does not wait forever. Section 11(2) makes it due on the day after 12 months from the date the service was provided. A family that still owes RM4,000 a year after the kenduri leaves you paying tax on money you never received, so chase balances before that anniversary.

Invoice the deposit clearly as an advance against booking number X, then issue the final invoice for the event with the deposits shown as paid. Two numbers, one booking, no double counting.

When a MyInvois e-invoice is also required

LHDN's e-invoicing is a separate obligation from service tax. By turnover it came in above RM100 million in August 2024, RM25 million to RM100 million in January 2025, RM5 million to RM25 million in July 2025, and RM1 million to RM5 million in January 2026. In December 2025 the Cabinet made RM1 million the permanent exemption threshold. Summaries report that Phase 4 businesses have a relaxation period running to 31 December 2027.

For B2C sales, such as a family paying for a wedding, in-scope businesses have been allowed to issue a consolidated e-invoice for many transactions. Summaries of LHDN's 2026 rules say transactions above RM10,000 now need their own e-invoice, and most wedding packages are above that. Check the current LHDN specific guideline for your case.

Venura does not submit to MyInvois. Use Venura for the booking, quotation, deposits and the customer-facing invoice, and issue the validated e-invoice through MyInvois or your accounting system.

Corporate and government clients want more on the page

Company dinners and government events come with purchase order numbers, a finance officer's name, and payment terms of 30 or 60 days. Put the PO number on the invoice, match the description to the PO wording, and attach the signed BEO. A GLC finance team that cannot match your invoice to their PO will simply not pay it.

Payment by bank transfer means the payment date, not the invoice date, decides the tax period under section 11. Record the date the money lands.

• PO number and cost centre from the client
• Event date and venue, so the invoice matches the BEO
• Bank details and DuitNow or account number for transfer
• Payment terms in days, and the late-payment policy

Credit notes when numbers drop or a booking is cancelled

Final numbers sometimes fall below the invoiced count, or a client cancels part of a package. Do not edit or delete an invoice that has gone out. Section 23 of the Service Tax Act 2018 provides for credit notes and debit notes; issue a credit note that refers to the original invoice number, the reason and the amount of service tax being reduced, and keep both for seven years.

For businesses in the e-invoicing scope, the adjustment also needs a credit note e-invoice through MyInvois, so make the correction in both places on the same day.

Invoice questions from Malaysia