Malaysia – Official VAT-Refund Rules (Tourists)

• Minimum MYR 300 per individual invoice (according to Cleartax: “minimum spend of around MYR300”; according to SalesTaxHandbook: “Min. Refund Threshold ... €300.00 Ringgit (MYR)”)
• Only non-resident tourists are eligible for a refund
• Purchases must be made from an accredited tax-free retailer
• Goods must be unused and exported
• SST refunds only apply to goods, not services
• Goods must be physically presented upon departure
• Malaysia does not use a fully digital system – forms must be submitted
• Malaysia levies 6% SST on most goods

Source: How to get a VAT Tax Refund in Malaysia

No guarantee can be given for the correctness of the information about the VAT-Refund Rules in Malaysia.