FOR POWER OUTAGE OR BREAKDOWN, PLEASE CALL 15454
FOR POWER OUTAGE OR BREAKDOWN,
PLEASE CALL 15454

CUSTOMERS

DOMESTIC CUSTOMERS

The first 300kWh of electricity supplied to domestic customers has been gazette by the Government as subject to 0% GST*.

*Only for billing cycles of 28 days and above

NON-DOMESTIC CUSTOMERS

The supply of electricity to non-domestic customers is subject to 6% GST.

Non-domestic customers who have registered for GST and are making taxable supplies can claim GST paid on their electricity bill through the Input Tax Credit (ITC) mechanism.

DESIGNATED AREAS (Langkawi & Tioman)

Electricity supplied to domestic and non-domestic customers in Langkawi is subject to 0% GST.

Electricity supplied to domestic and non-domestic customers in Tioman is not subject to GST.

 

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WHAT IS TNB’s ROLE PERTAINING TO GST?

Tenaga Nasional Berhad is one of the agents collecting GST on behalf of the Royal Malaysian Customs Department.

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FAQs of GST for Domestic Customers

     
  • What is Goods and Services Tax (GST)?

    Goods and Services Tax (GST) is a multi-stage tax imposed on taxable supplies of goods and services made in Malaysia, except those which are specifically zero-rated or exempted. In addition, GST is imposed on goods and services imported into Malaysia.

     

  • Is GST a new tax?

    No. GST replaces the current Sales and Services Tax, effective 1 April 2015.

     

  • What are the supplies of electricity that are subject to GST?

    For supplies of electricity to:

       
    • Domestic customers in Malaysia: The first 300 kWh of electricity supply for a minimum period of 28 days per billing cycle will be subject to GST at the rate of 0%. The subsequent supply (above 300 kWh) will be subject to GST at 6%.
    •  
    • Non-domestic customers in Malaysia: GST will be charged on the supply of electricity at the rate of 6%.
    •  
    • Designated Areas (DA) for Langkawi & Tioman customers: GST is charged at the rate of 0% for Langkawi while there is no GST imposed for Tioman.

    * Please note that there is no tax chargeable if electricity is supplied from DA to DA.

     

  • What are the examples of TNB’s services that are subject to GST, 6%?

    List of services

       
    • New connection or upgrade of connection.
    •  
    • Testing of meter
    •  
    • Providing street lighting
    •  
    • Providing neon lighting or floodlight such as billboards, signage and buildings.

     

  • How does GST work?

     

  • Is my deposit for electricity supply subject to GST?

    Deposit does not form part payment of the supply, hence it is not subject to GST.

     

  • Are late payment penalty on overdue accounts, power factor surcharge and connected load charge subject to GST?

    The charges above are punitive in nature and not considered as part of the payment of the supply. Hence, the charges are not subject to GST.

     

  • If I only made a partial payment for my electricity bill, is it deemed to be GST inclusive?

    Yes, it is deemed to be GST inclusive.

     

  • Will my electricity bill clearly state which items are subjected to GST?

    Yes, the amount of GST charged will be clearly stated in the electricity bill issued to customer for the items which are subject to GST.

     

  • I am a GST registered person and would like to claim back the GST incurred on my electricity bill. Will TNB be providing me with a valid tax invoice for claiming purposes?

    Yes, your electricity bill is a valid tax invoice and you are eligible to claim back the GST paid on your electricity bill if you are a GST registered person with Customs.

     

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FAQs of GST for Non-Domestic Customers

     
  • Is my electricity bill subject to GST?

    Yes. The supply of electricity to non-domestic customers is subject to 6% GST starting 1st April 2015.

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  • What are some examples of TNB’s goods & services that are subject to 6% GST?
             
    • Supply of electricity.
    •        
    • Sale of scrapped items.
    •        
    • Sale of tender documents.
    •        
    • New connection or upgrade of connection.
    •        
    • Installation of new meters.
    •        
    • Installation of additional meters and related metering facilities.
    •        
    • Replacement of mechanical meters to electronic meters or reprograming of electronic meters or repair of meters.
    •        
    • Services in connection with test carried out to meters, upon request from the customers.
    •        
    • Providing street lighting.
    •        
    • Providing neon lighting or floodlight such as billboards, signage and buildings.
    •      
  •  

  • I am a non-domestic customer. Do I enjoy GST 0% on my first 300 kWh?

    No, only domestic customers are eligible to enjoy GST 0% on the first 300kWh.

  •  

  • Besides the prevailing tariffs, non-domestic customers are usually imposed a maximum demand charge for usage exceeding 6.6kV. Is the extra charge subject to GST?

    Yes, maximum demand charge is subject to GST at 6% since it is an additional charge on the supply of electricity to non-domestic customers.

  •  

  • I am a GST registered person and would like to claim back the GST incurred on my electricity bill. Will TNB be providing me with a valid tax invoice for claiming purposes?

    Yes, your electricity bill is a valid tax invoice and you are eligible to claim back the GST paid on your electricity bill if you are a GST registered person with Customs.

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FAQs of GST for Feed-in Approval Holders (FIAH)

     
  • Are Feed in Approval Holders (FiAH) entitled to charge Goods and Services Tax (GST) when selling energy unit (kWh) generated to TNB?

    Yes. However, only FiAH that have registered for GST with the Royal Malaysian Customs Department (RMCD) are allowed to charge GST on the sale of energy to TNB.

  •  

  • Which category of FiAH is required to register with RMCD?

    Only FiAH that generates annual taxable turnover that exceed RM 500,000 are mandatorily required to register with RMCD. However, FiAH that do not meet this threshold may also apply to RMCD to be voluntarily registered.

  •  

  • What are RMCD’s requirements so that TNB can issue a self-billed invoice to FiAH?
             
    • The issuance of a self-billed invoice by TNB under Section 33(5) of the GST Act 2014 is subject to the following conditions:
                 
      • the value is not known by the FiAH at the time of making the supply;
      •          
      • TNB & FiAH are both registered persons;
      •          
      • TNB & FiAH agree in writing (via self- billed agreement) to a self-billed invoice; and
      •          
      • TNB and FiAH agree that FiAH shall not issue a tax invoice in respect of any supply.
      •        
    • FiAH that are registered with RMCD are required to sign a Self-billed Agreement (SBA) with TNB as highlighted in (c) above.
  •  

  • What is FiAH’s responsibility regarding the SBA once registered with RMCD?

    Once FiAH has successfully registered with RMCD, FIAH should obtain the SBA from TNB by sending email to [email protected] or alternatively self-collected from the Sustainable Energy Development Section, Customer Service Department, 16th Floor, Wisma TNB Jalan Timur, 46200 Petaling Jaya.

  •  

  • Can a GST-registered FiAH receive a self-billed invoice with GST from TNB if it does not sign the SBA?

    No, FiAH has to register with RMCD AND sign SBA with TNB in order to receive a self-billed invoice with GST from TNB.

  •  

  • When can TNB begin issuing SBA to FiAH?

    TNB can only issue self-billed invoices upon approval given by RMCD. The reference number of the approval must be stated in the self-billed invoice.

  •  

  • What is the GST registration number on the self-billed invoice and where can FiAH obtain this number?

    The registration number on the self-billed invoice is provided by RMCD upon successful GST registration by FiAH. Both TNB & FiAH’s GST registration numbers must be included on the self-billed invoice.

  •  

  • Is a GST-registered FiAH entitled to charge for both Displaced Cost (DC) and Differential Cost (DF) to TNB?
             
    • Yes, registered FiAH can charge GST to TNB on:
                     
      • Both DC & DF for generation up to 100% Declare Annual Availability (DAA).
      •              
      • DC for generation >100% DAA and up to 110% DAA
      •          
    • However, for generation >110% DAA, FiAH is not entitled to charge GST since no payment will be made by TNB. GST-registered FiAH can also charge GST on units sold to TNB during reliability run (RR) period.
  •  

  • Are both Power System Study (PSS) and Connection Confirmation Check (CCC) subject to GST?

    Yes, both PSS and CCC are subject to GST at 6% (standard rated). A tax invoice will be issued by TNB.

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  • Is RE meter purchase subject to GST?

    Yes, RE meter purchase is subject to GST at 6% (standard rated).

  •  

  • In situations where TNB decides that FiAH has to bear the meter replacement cost, will there be GST charged?

    No, meter replacement is considered as a penalty to FiAH and thus it is not subject to GST.

  •  

  • Is there GST on the Kumpulan Wang Tenaga Boleh Baharu (KWTBB) charge (currently 1.6% of the electricity bill)?

    No, there is no GST on the 1.6% KWTBB charge.

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YOUR TNB BILL WITH GST EFFECTIVE 1 April 2015

Example 1: Billing period 28 days and above

Example 2: Billing period less than 28 days

Click here to calculate your bill.

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TNB GOODS & SERVICES SUBJECT TO GST

If you have any questions about GST for your TNB bill, please call 1 300 88 5454 from 7am – 11pm (365 days a year) Or visit your nearest Kedai Tenaga from 9am-4pm (working days) 1 April 2015 – Terms & conditions apply

Download leaflet here.

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