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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 is FiAH’s responsibility once registered with RMCD?
Once FiAH has successfully registered with RMCD, FiAH should inform TNB by sending a copy of certificate or GST registration document which has been certified by Commissioner of Oaths / Company Secretary / Government Officer Class A / Village Head / Executive TNB to 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?
NO. RMCD has revoked SBA effective 18 February 2016
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.
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.
When can TNB execute payment to GST-Registered FiAH?
The payment only be executed once TNB receive Tax Invoice from GST-registered FiAH together with a copy of Payment Notice/Payment Advice
Where can FiAH get the Payment Notice/Payment Advice?
Payment Notice/Payment Advice can be obtained at e-services at TNB website.
What if there is discrepancy in Tax Invoice?
All information in Tax invoice must be same as information in Payment Notice/Payment Advice. TNB will use Payment Notice/Payment Advice as referral for payment. Any disputes shall be resolved in accordance with any applicable provisions of renewable energy power purchase agreement entered into between both parties.