Add support for Malaysian SST regime (MY) in GOBL #523
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| $schema: https://gobl.org/draft-0/bill/invoice | ||
| $version: v0.214.1 | ||
| $regime: MY | ||
| currency: MYR | ||
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| series: INV | ||
| code: "2025-0001" | ||
| issue_date: "2025-04-24" | ||
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| supplier: | ||
| tax_id: | ||
| country: "MY" | ||
| code: "201901234567" | ||
| name: "Tech Solutions Sdn Bhd" | ||
| alias: "TechSol" | ||
| emails: | ||
| - addr: "billing@techsol.my" | ||
| addresses: | ||
| - street: "123 Jalan Bukit Bintang" | ||
| locality: "Kuala Lumpur" | ||
| region: "Wilayah Persekutuan" | ||
| code: "55100" | ||
| country: "MY" | ||
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| customer: | ||
| name: "Innovatech Berhad" | ||
| tax_id: | ||
| country: "MY" | ||
| code: "202001234567" | ||
| emails: | ||
| - addr: "accounts@innovatech.my" | ||
| addresses: | ||
| - street: "456 Jalan Tun Razak" | ||
| locality: "Kuala Lumpur" | ||
| region: "Wilayah Persekutuan" | ||
| code: "50400" | ||
| country: "MY" | ||
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| lines: | ||
| - quantity: 1 | ||
| item: | ||
| name: "Cloud Hosting Services - April 2025" | ||
| price: 50000 | ||
| unit: "unit" | ||
| taxes: | ||
| - cat: service-tax | ||
| percent: "6.0%" | ||
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| - quantity: 2 | ||
| item: | ||
| name: "IT Support - Onsite Visit" | ||
| price: 15000 | ||
| unit: "h" | ||
| taxes: | ||
| - cat: service-tax | ||
| percent: "6.0%" |
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| { | ||
| "$schema": "https://gobl.org/draft-0/bill/invoice", | ||
| "$regime": "MY", | ||
| "type": "standard", | ||
| "series": "INV", | ||
| "code": "2025-0001", | ||
| "issue_date": "2025-04-24", | ||
| "currency": "MYR", | ||
| "supplier": { | ||
| "name": "Tech Solutions Sdn Bhd", | ||
| "alias": "TechSol", | ||
| "tax_id": { | ||
| "country": "MY", | ||
| "code": "201901234567" | ||
| }, | ||
| "addresses": [ | ||
| { | ||
| "street": "123 Jalan Bukit Bintang", | ||
| "locality": "Kuala Lumpur", | ||
| "region": "Wilayah Persekutuan", | ||
| "code": "55100", | ||
| "country": "MY" | ||
| } | ||
| ], | ||
| "emails": [ | ||
| { | ||
| "addr": "billing@techsol.my" | ||
| } | ||
| ] | ||
| }, | ||
| "customer": { | ||
| "name": "Innovatech Berhad", | ||
| "tax_id": { | ||
| "country": "MY", | ||
| "code": "202001234567" | ||
| }, | ||
| "addresses": [ | ||
| { | ||
| "street": "456 Jalan Tun Razak", | ||
| "locality": "Kuala Lumpur", | ||
| "region": "Wilayah Persekutuan", | ||
| "code": "50400", | ||
| "country": "MY" | ||
| } | ||
| ], | ||
| "emails": [ | ||
| { | ||
| "addr": "accounts@innovatech.my" | ||
| } | ||
| ] | ||
| }, | ||
| "lines": [ | ||
| { | ||
| "i": 1, | ||
| "quantity": "1", | ||
| "item": { | ||
| "name": "Cloud Hosting Services - April 2025", | ||
| "price": "50000.00", | ||
| "unit": "unit" | ||
| }, | ||
| "sum": "50000.00", | ||
| "taxes": [ | ||
| { | ||
| "cat": "service-tax", | ||
| "percent": "6.0%" | ||
| } | ||
| ], | ||
| "total": "50000.00" | ||
| }, | ||
| { | ||
| "i": 2, | ||
| "quantity": "2", | ||
| "item": { | ||
| "name": "IT Support - Onsite Visit", | ||
| "price": "15000.00", | ||
| "unit": "h" | ||
| }, | ||
| "sum": "30000.00", | ||
| "taxes": [ | ||
| { | ||
| "cat": "service-tax", | ||
| "percent": "6.0%" | ||
| } | ||
| ], | ||
| "total": "30000.00" | ||
| } | ||
| ], | ||
| "totals": { | ||
| "sum": "80000.00", | ||
| "total": "80000.00", | ||
| "taxes": { | ||
| "categories": [ | ||
| { | ||
| "code": "service-tax", | ||
| "rates": [ | ||
| { | ||
| "base": "80000.00", | ||
| "percent": "6.0%", | ||
| "amount": "4800.00" | ||
| } | ||
| ], | ||
| "amount": "4800.00" | ||
| } | ||
| ], | ||
| "sum": "4800.00" | ||
| }, | ||
| "tax": "4800.00", | ||
| "total_with_tax": "84800.00", | ||
| "payable": "84800.00" | ||
| } | ||
| } |
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| $schema: https://gobl.org/draft-0/bill/invoice | ||
| $version: v0.214.1 | ||
| $regime: MY | ||
| currency: MYR | ||
|
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||
| series: INV | ||
| code: "2025-0002" | ||
| issue_date: "2025-04-24" | ||
|
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| supplier: | ||
| name: "Tech Solutions Sdn Bhd" | ||
| alias: "TechSol" | ||
| emails: | ||
| - addr: "billing@techsol.my" | ||
| addresses: | ||
| - street: "123 Jalan Bukit Bintang" | ||
| locality: "Kuala Lumpur" | ||
| region: "Wilayah Persekutuan" | ||
| code: "55100" | ||
| country: "MY" | ||
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| customer: | ||
| name: "Innovatech Berhad" | ||
| tax_id: | ||
| country: "MY" | ||
| code: "INVALID" | ||
| emails: | ||
| - addr: "accounts@innovatech.my" | ||
| addresses: | ||
| - street: "456 Jalan Tun Razak" | ||
| locality: "Kuala Lumpur" | ||
| region: "Wilayah Persekutuan" | ||
| code: "50400" | ||
| country: "MY" | ||
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| # Only 0 lines → should trigger validation error | ||
| lines: [] |
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| # 🇲🇾 GOBL Malaysia Tax Regime | ||
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| Find example MY GOBL files in the [`examples`](../../examples/my) (uncalculated documents) and [`examples/out`](../../examples/my/out) (calculated envelopes) subdirectories. | ||
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| ## Malaysia-specific Requirements | ||
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| ### Tax IDs | ||
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| In Malaysia, companies and taxable entities are primarily identified using: | ||
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| - **Business Registration Number**: A 12-digit number issued upon company registration. Example: `201901234567` | ||
| - **Service Tax / Sales Tax Registration Numbers**: For companies registered under SST (Sales and Service Tax), tax IDs may appear in alphanumeric formats such as: | ||
| - `SST1234567890` | ||
| - `W10-12345678-123` | ||
| - These identifiers may include letters and hyphens. | ||
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| During the normalization process of Tax Identities, GOBL will automatically **uppercase** Malaysian tax IDs for consistency. | ||
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| A Malaysian company's `org.Party` definition inside an invoice may look like: | ||
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| ```json | ||
| { | ||
| "tax_id": { | ||
| "country": "MY", | ||
| "code": "201901234567" | ||
| }, | ||
| "name": "Tech Solutions Sdn Bhd", | ||
| "addresses": [ | ||
| { | ||
| "street": "123 Jalan Bukit Bintang", | ||
| "locality": "Kuala Lumpur", | ||
| "region": "Wilayah Persekutuan", | ||
| "code": "55100", | ||
| "country": "MY" | ||
| } | ||
| ], | ||
| "emails": [ | ||
| { | ||
| "addr": "billing@techsol.my" | ||
| } | ||
| ], | ||
| "identities": [ | ||
| { | ||
| "type": "SST", | ||
| "code": "SST1234567890" | ||
| } | ||
| ] | ||
| } | ||
| ``` | ||
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| **Notes:** | ||
| - The primary `tax_id` field must always be filled. | ||
| - Additional tax identifiers like SST numbers can be included in the `identities` array for clarity or regulatory needs. | ||
| - Both numeric-only and alphanumeric tax IDs are accepted, following Malaysian Customs regulations. | ||
| - The logic to validate or normalize values in the identities array (e.g., SST numbers) has not been implemented yet. | ||
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| ## Disclaimer | ||
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| > This implementation of the Malaysian tax regime (`MY`) for GOBL has been developed as part of a technical exercise and is intended for **demonstration and testing purposes only**. While every effort has been made to align with publicly available SST regulations and business practices in Malaysia, this module is **not certified for production use** and may not cover all legal, fiscal, or e-invoicing requirements. | ||
| > | ||
| > Users are advised to consult with a certified tax advisor or local regulatory authority before using this module in any commercial or legal context. | ||
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| Sources: | ||
| - [Royal Malaysian Customs Department - Sales and Service Tax](https://mysst.customs.gov.my/) | ||
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| package my_test | ||
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| import ( | ||
| "testing" | ||
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| "github.com/stretchr/testify/assert" | ||
| "github.com/stretchr/testify/require" | ||
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| "github.com/invopop/gobl/bill" | ||
| "github.com/invopop/gobl/cal" | ||
| "github.com/invopop/gobl/num" | ||
| "github.com/invopop/gobl/org" | ||
| "github.com/invopop/gobl/tax" | ||
| ) | ||
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| func TestInvoiceValidation(t *testing.T) { | ||
| t.Run("standard invoice", func(t *testing.T) { | ||
| inv := testInvoiceStandard(t) | ||
| require.NoError(t, inv.Calculate()) | ||
| require.NoError(t, inv.Validate()) | ||
| }) | ||
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| t.Run("missing supplier tax ID", func(t *testing.T) { | ||
| inv := testInvoiceStandard(t) | ||
| inv.SetRegime("MY") | ||
| inv.Supplier.TaxID = nil | ||
| require.NoError(t, inv.Calculate()) | ||
| err := inv.Validate() | ||
| assert.ErrorContains(t, err, "supplier: (tax_id: cannot be blank.)") | ||
| }) | ||
|
Collaborator
There was a problem hiding this comment. No test appears to be present for requiring the customer. |
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| } | ||
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| // testInvoiceStandard provides a valid minimal Malaysian invoice | ||
| func testInvoiceStandard(t *testing.T) *bill.Invoice { | ||
| t.Helper() | ||
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| return &bill.Invoice{ | ||
| Regime: tax.WithRegime("MY"), | ||
| Currency: "MYR", | ||
| Code: "INV-0001", | ||
| IssueDate: cal.MakeDate(2025, 4, 24), | ||
| Supplier: &org.Party{ | ||
| Name: "Tech Solutions Sdn Bhd", | ||
| TaxID: &tax.Identity{ | ||
| Country: "MY", | ||
| Code: "201901234567", | ||
| }, | ||
| }, | ||
| Customer: &org.Party{ | ||
| Name: "Innovatech Berhad", | ||
| TaxID: &tax.Identity{ | ||
| Country: "MY", | ||
| Code: "202001234567", | ||
| }, | ||
| }, | ||
| Lines: []*bill.Line{ | ||
| { | ||
| Quantity: num.MakeAmount(1, 0), | ||
| Item: &org.Item{ | ||
| Name: "Cloud Hosting Services", | ||
| Price: num.NewAmount(10000, 2), // 100.00 MYR | ||
| Unit: org.UnitHour, | ||
| }, | ||
| Taxes: tax.Set{ | ||
| { | ||
| Category: "service-tax", | ||
| Percent: num.NewPercentage(6, 1), | ||
| }, | ||
| }, | ||
| }, | ||
| }, | ||
| } | ||
| } | ||
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I don't think this is necessary.