Key Legal Requirements Applicable to B2B E-Commerce in Malaysia 适用于马来西亚 B2B 电子商务的关键法律要求  

• Sale of Goods Act 1957 – although not specifically applicable to e-commerce businesses only, this legislation applies to all transactions relating to the sale and purchase of goods between buyers and sellers, and sets out, inter alia, provisions relating to formation of contract, the effects of contracts, and the performance of contracts, etc.;
• Contracts Act 1950 – although not specifically applicable to e-commerce businesses only, this legislation sets out the legal framework for the formation, enforceability, and nullification of contracts in Malaysia;
• Electronic Commerce Act 2006 – this legislation provides for the recognition of the validity and legal effect of contracts in situations where electronic messages were used in their formation;
• Sales Tax Act 2018 – (specifically, the Sales Tax (Amendment) Act 2022) introduces sales tax at a rate of 10% on low value goods (“LVG”) (i.e., goods with a sales value of not more than RM500) brought into Malaysia by land, sea or air, which mainly impacts e-commerce businesses and affects LVG sold via online marketplaces.  Further, foreign and local sellers of LVG whose total sales exceed RM500,000 within 12 months are required to register as “registered sellers” under the Sales Tax Act 2018; and
• Services Tax Act 2018 – foreign online service providers are required to register under the statute, which imposes service tax at the rate of 8% on digital services (i.e., any service that is delivered or subscribed for over the internet or other electronic network and which cannot be obtained without the use of information technology and where the delivery of the service is essentially automated) provided by a foreign service provider to any consumer in Malaysia.

适用于马来西亚 B2B 电子商务的关键法律要求  

• 赋予电子信息、文件与签名法律效力；
• 确保在通过电子方式（如电子邮件、在线下单系统、EDI）达成的合同具备法律约束力；
• 对通过数码平台或网络通信进行交易的 B2B 企业极其重要。

• 涉及通过电商渠道进口每件商品价值不超过 RM500的本地及外国 B2B 卖家；
• 年销售额超过 RM500,000 的卖家必须向马来西亚皇家关税局（RMCD）注册为“注册卖家”；
• 所有这类商品将征收 10% 的销售税。

• 如果外国数字服务提供者向马来西亚公司提供服务，必须在 RMCD 注册；
• 此类服务将征收 8% 的服务税。

• 建议申请由马来西亚国内贸易及生活成本部（MDTCL）发放的批发与零售贸易批准（WRT Approval）；
• 涵盖在线批发平台、B2B 市场、跨境卖家等；
• 尽管该指南没有法律效力，但若无 WRT 批准，可能会在申请其他执照或注册公司时遇到行政问题。

• 规范合同的订立、履行、违约及法律救济；
• 是 B2B 合同（包括通过电商平台签订的）法律基础。

• 涵盖所有买卖合同中的所有权转移、履行义务、担保与违约处理；
• 适用于 B2B 市场平台、代发货（dropshipping）和批发销售协议等模式。