Do Instagram and WhatsApp Sellers Need to Register in Malaysia?

Short answer: platform and size do not matter; SSM, LHDN and consumer rules all apply.

The registration rules look at what you do, not where you do it. Selling goods through Instagram, Facebook, WhatsApp or a livestream is trading in the same way a marketplace store is.

SSM (Companies Commission of Malaysia)

• SSM's announcements state that online and social media traders fall under the Registration of Businesses Act 1956.
• There is no published minimum sales figure below which the registration duty disappears, so size alone is not a safe reason to skip it.

LHDN (Inland Revenue Board of Malaysia)

• LHDN has said that social media merchants must declare their income. Its guideline on creators and influencers also treats income earned through social platforms, including sponsored posts and affiliate commissions, as taxable.
• Being below the income tax filing threshold for individuals is a separate question from being a registered business.

Consumer rules The Consumer Protection (Electronic Trade Transaction) Regulations 2024 apply to suppliers using any electronic trade platform, so sellers on social media must also show the disclosures listed in the Schedule, such as name, contact details, price and delivery time.

A part-timer who also holds a salaried job still declares the business profit alongside employment income.