{"id":29068,"date":"2026-02-04T11:19:35","date_gmt":"2026-02-04T03:19:35","guid":{"rendered":"https:\/\/paydibs.com\/?p=29068"},"modified":"2026-02-10T09:33:36","modified_gmt":"2026-02-10T01:33:36","slug":"accounting-of-payment-gateway-fees","status":"publish","type":"post","link":"https:\/\/paydibs.com\/zh\/accounting-of-payment-gateway-fees\/","title":{"rendered":"How to Record Payment Gateway Fees in Your Accounts (Malaysia Guide)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"29068\" class=\"elementor elementor-29068\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d3eadb8 e-con-full e-flex e-con e-parent\" data-id=\"d3eadb8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-c813d3d e-con-full e-flex e-con e-child\" data-id=\"c813d3d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1b4beaf e-con-full e-flex e-con e-child\" data-id=\"1b4beaf\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aa24ee8 elementor-widget elementor-widget-image\" data-id=\"aa24ee8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1920\" height=\"1080\" src=\"https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-to-record-payment-gateway-fees-in-your-accounts-malaysia-guide.jpg\" class=\"attachment-full size-full wp-image-29070\" alt=\"A man holding invoice and checking payment transaction in mobile device, thinking How to Record Payment Gateway Fees in Accounts\" srcset=\"https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-to-record-payment-gateway-fees-in-your-accounts-malaysia-guide.jpg 1920w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-to-record-payment-gateway-fees-in-your-accounts-malaysia-guide-300x169.jpg 300w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-to-record-payment-gateway-fees-in-your-accounts-malaysia-guide-1024x576.jpg 1024w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-to-record-payment-gateway-fees-in-your-accounts-malaysia-guide-768x432.jpg 768w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-to-record-payment-gateway-fees-in-your-accounts-malaysia-guide-1536x864.jpg 1536w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-to-record-payment-gateway-fees-in-your-accounts-malaysia-guide-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f8ec980 elementor-widget elementor-widget-text-editor\" data-id=\"7f8ec980\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><em>Disclaimer<\/em><\/strong><em>: The information provided is general in nature and may not apply to all business situations. For accurate accounting and tax treatment, consult a qualified accountant or tax professional.<\/em><\/p><p>Recording payment gateway fees correctly is one of the most overlooked accounting tasks among Malaysian Small and Medium Enterprise (SME)s. Many businesses process hundreds or thousands of transactions each month, yet rely on rough summaries or net settlement figures when updating their books.<\/p><p>This approach works until it does not. During audits, tax reviews, or financial reporting, payment gateway fees often become a source of reconciliation gaps, Sales and Services Tax (SST) errors, and unnecessary follow-up questions.<\/p><p>This guide explains what counts as a payment gateway fee, how it should be recorded in SME accounts, how SST fits into the entries, and what auditors typically expect to see during reviews.<\/p><h2><strong>Why Payment Gateway Fees Are Often Recorded Incorrectly<\/strong><\/h2><p>Most SMEs do not intentionally record gateway fees wrongly. The issue usually comes from how payment data is presented.<\/p><p><strong>Common reasons include<\/strong>:<\/p><ul><li>Gateway dashboards prioritise transaction flow, not accounting clarity<\/li><li>Net settlement amounts hide underlying fees and SST<\/li><li>Different payment methods are bundled together<\/li><li>Monthly summaries lack detailed breakdowns<\/li><\/ul><p>As a result, SMEs often record only what arrives in the bank, not what was actually charged.<\/p><h2><strong>What Counts as a Payment Gateway Fee<\/strong><\/h2><p>Before recording anything, it is important to understand what qualifies as a gateway fee.<\/p><h3><strong>Typical Components of Payment Gateway Charges<\/strong><\/h3><p>Most gateways charge <strong>for<\/strong>:<\/p><ul><li>Transaction or processing fees<\/li><li>Service or platform fees<\/li><li>Settlement or handling fees<\/li><li>Optional security or fraud-related services<\/li><li>SST on the service portion, where applicable<\/li><\/ul><p>These charges are <strong>separate from<\/strong>:<\/p><ul><li>Customer payment amounts<\/li><li>Sales revenue<\/li><li>Refund values<\/li><\/ul><p>From an accounting perspective, gateway fees are <strong>business service expenses<\/strong>, not reductions in revenue.<\/p><h2><strong>Why Net Settlement Amounts Should Not Be Used as Revenue<\/strong><\/h2><p>A common shortcut is to treat the net amount received in the bank as revenue. This creates distorted financial records.<\/p><p><strong>Example<\/strong>:<\/p><ul><li>Customer pays RM1,000<\/li><li>Gateway deducts RM30 in fees<\/li><li>Bank receives RM970<\/li><\/ul><p><strong>Correct treatment<\/strong>:<\/p><ul><li>Revenue recorded: RM1,000<\/li><li>Payment gateway fees recorded: RM30 as an expense<\/li><\/ul><p>Recording RM970 as revenue understates income and masks actual costs.<\/p><p><img decoding=\"async\" class=\"alignnone size-full wp-image-29073\" src=\"https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/correct-vs-incorrect-recording-of-gateway-fees.jpg\" alt=\"Comparison showing incorrect versus correct accounting treatment of payment gateway fees for Malaysian SMEs, highlighting gross revenue recording and separate expense entries.\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/correct-vs-incorrect-recording-of-gateway-fees.jpg 1920w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/correct-vs-incorrect-recording-of-gateway-fees-300x169.jpg 300w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/correct-vs-incorrect-recording-of-gateway-fees-1024x576.jpg 1024w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/correct-vs-incorrect-recording-of-gateway-fees-768x432.jpg 768w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/correct-vs-incorrect-recording-of-gateway-fees-1536x864.jpg 1536w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/correct-vs-incorrect-recording-of-gateway-fees-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p><h2><strong>How to Record Payment Gateway Fees in SME Accounts<\/strong><\/h2><p>At a practical level, the recording logic is straightforward.<\/p><h3><strong>Step 1: Record Gross Sales Revenue<\/strong><\/h3><p>Sales revenue should reflect the full amount paid by customers, regardless of gateway deductions.<\/p><h3><strong>Step 2: Record Payment Gateway Fees as Expenses<\/strong><\/h3><p>Gateway fees should be recorded as operating expenses under categories <strong>such as<\/strong>:<\/p><ul><li>Payment processing fees<\/li><li>Merchant service fees<\/li><li>Financial service charges<\/li><\/ul><h3><strong>Step 3: Match Fees to the Correct Period<\/strong><\/h3><p>Fees should be recorded in the same period as the transactions they relate to, even if settlement occurs later.<\/p><p>This ensures accurate profit reporting.<\/p><p><img decoding=\"async\" class=\"alignnone size-full wp-image-29077\" src=\"https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-payment-gateway-fees-flow-into-sme-accounts.jpg\" alt=\"Diagram showing how payment gateway transactions, service fees, and SST flow into Malaysian SME accounting records from payment to settlement.\" width=\"1920\" height=\"1080\" srcset=\"https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-payment-gateway-fees-flow-into-sme-accounts.jpg 1920w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-payment-gateway-fees-flow-into-sme-accounts-300x169.jpg 300w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-payment-gateway-fees-flow-into-sme-accounts-1024x576.jpg 1024w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-payment-gateway-fees-flow-into-sme-accounts-768x432.jpg 768w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-payment-gateway-fees-flow-into-sme-accounts-1536x864.jpg 1536w, https:\/\/paydibs.com\/wp-content\/uploads\/2026\/02\/how-payment-gateway-fees-flow-into-sme-accounts-18x10.jpg 18w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p><h2><strong>How SST on Payment Gateway Fees Should Be Recorded<\/strong><\/h2><p data-start=\"10712\" data-end=\"10835\">SST treatment on payment-gateway fees is understandably confusing, especially after the 2025 changes to financial services.<\/p><p data-start=\"10837\" data-end=\"10964\">Under the <strong data-start=\"10847\" data-end=\"10871\">Service Tax Act 2018<\/strong> and RMCD\u2019s <strong data-start=\"10883\" data-end=\"10914\">Guide on Financial Services<\/strong>, payment-related charges work broadly as follows:<\/p><h3 data-start=\"207\" data-end=\"235\"><strong>1. When is SST charged?<\/strong><\/h3><ul data-start=\"237\" data-end=\"687\"><li data-start=\"237\" data-end=\"349\"><p data-start=\"239\" data-end=\"349\">In Malaysia, <strong data-start=\"252\" data-end=\"307\">SST is charged on the payment gateway\u2019s service fee<\/strong>, not on the customer\u2019s purchase amount.<\/p><\/li><li data-start=\"350\" data-end=\"687\"><p data-start=\"352\" data-end=\"415\"><strong data-start=\"352\" data-end=\"413\">However, not all payment-related fees are subject to SST.<\/strong><\/p><ul data-start=\"418\" data-end=\"687\"><li data-start=\"418\" data-end=\"578\"><p data-start=\"420\" data-end=\"578\">Some charges are treated as <strong data-start=\"448\" data-end=\"474\">basic banking services<\/strong> (for example, certain fees on transfers or payments linked to current\/savings accounts or e-wallets).<\/p><\/li><li data-start=\"581\" data-end=\"687\"><p data-start=\"583\" data-end=\"687\">These basic banking services are <strong data-start=\"616\" data-end=\"638\">not subject to SST<\/strong> based on the RMCD <em data-start=\"657\" data-end=\"686\">Guide on Financial Services<\/em>.<\/p><\/li><\/ul><\/li><\/ul><p data-start=\"689\" data-end=\"782\">So, whether SST applies depends on <strong data-start=\"724\" data-end=\"748\">what type of service<\/strong> the gateway or bank is providing.<\/p><h3 data-start=\"784\" data-end=\"826\"><strong>2. How should a merchant record this?<\/strong><\/h3><p data-start=\"828\" data-end=\"903\">From the merchant\u2019s point of view (the business using the payment gateway):<\/p><ul data-start=\"905\" data-end=\"1413\"><li data-start=\"905\" data-end=\"965\"><p data-start=\"907\" data-end=\"965\">The <strong data-start=\"911\" data-end=\"934\">payment gateway fee<\/strong> is recorded as an <strong data-start=\"953\" data-end=\"964\">expense<\/strong>.<\/p><\/li><li data-start=\"966\" data-end=\"1133\"><p data-start=\"968\" data-end=\"1133\">Any <strong data-start=\"972\" data-end=\"991\">SST on that fee<\/strong> (if the fee is taxable) is recorded as <strong data-start=\"1031\" data-end=\"1067\">part of the cost of that service<\/strong>. There is no input tax credit under SST like there was under GST.<\/p><\/li><li data-start=\"1134\" data-end=\"1413\"><p data-start=\"1136\" data-end=\"1178\"><strong data-start=\"1136\" data-end=\"1158\">SST is not revenue<\/strong> for the merchant.<\/p><ul data-start=\"1181\" data-end=\"1413\"><li data-start=\"1181\" data-end=\"1245\"><p data-start=\"1183\" data-end=\"1245\">The gateway charges SST (if applicable) and pays it to RMCD.<\/p><\/li><li data-start=\"1248\" data-end=\"1413\"><p data-start=\"1250\" data-end=\"1413\">The merchant simply bears this as a cost. If the merchant adds a \u201cprocessing fee\u201d to customers to cover this cost, that fee is normal business income, <strong data-start=\"1401\" data-end=\"1412\">not SST<\/strong>.<\/p><\/li><\/ul><\/li><\/ul><p data-start=\"1250\" data-end=\"1413\"><strong data-start=\"1417\" data-end=\"1430\">Reminder:<\/strong> Whether SST applies can depend on the exact structure of the payment flow and service. For specific cases, check the latest RMCD guides or speak to a tax professional.<\/p><h2><strong>Does Accounting Treatment Differ for Financial Process Exchange (FPX) and Card Payments?<\/strong><\/h2><p>From a revenue and expense perspective, <strong>no<\/strong>.<\/p><p>Whether the payment is via <span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/paydibs.com\/payment-app\/\">payment app<\/a><\/span>, FPX, card, or e-wallet:<\/p><ul><li>Gross sales are recorded the same way<\/li><li>Gateway fees are recorded as expenses<\/li><li>SST applies to the service fee where relevant<\/li><\/ul><p>The <strong>difference lies in<\/strong>:<\/p><ul><li>Fee structure<\/li><li>Reporting detail<\/li><li>Compliance and security obligations<\/li><\/ul><p>These distinctions affect reconciliation and compliance, not basic accounting treatment.<\/p><h2><strong>Common Accounting Mistakes Auditors Flag<\/strong><\/h2><p>Auditors frequently identify the same issues across SMEs.<\/p><h3><strong>Recording Only Net Settlements<\/strong><\/h3><p>This hides actual expenses and misstates revenue.<\/p><h3><strong>Combining Gateway Fees With Bank Charges<\/strong><\/h3><p>Payment gateway fees are service expenses, not bank fees.<\/p><h3><strong>Ignoring SST on Gateway Services<\/strong><\/h3><p>Missing SST entries raise red flags during reviews.<\/p><h3><strong>Inconsistent Reconciliation<\/strong><\/h3><p>When gateway reports, bank statements, and ledgers do not align, auditors will ask why.<\/p><h2><strong>What Good Payment Gateway Records Look Like During an Audit<\/strong>\u00a0<\/h2><p>Well-prepared SMEs <strong>usually have<\/strong>:<\/p><ul><li>Clear separation between revenue and fees<\/li><li>Monthly gateway statements retained<\/li><li>SST clearly identifiable<\/li><li>Consistent reconciliation between gateway, bank, and ledger<\/li><\/ul><p>This level of clarity reduces audit time and follow-up queries. Audit expectations may vary based on the nature and scale of the business, and companies are expected to maintain appropriate documentation in line with statutory requirements.<\/p><h2><strong>How Payment Gateway Choice Affects Accounting Effort<\/strong><\/h2><p>While accounting principles remain the same, some gateways make compliance easier.<\/p><p><strong>Gateways that provide<\/strong>:<\/p><ul><li>Clear monthly statements<\/li><li>Fee and SST breakdowns<\/li><li>Exportable transaction data<\/li><\/ul><p>reduce manual accounting work and error risk.<\/p><p>This is why accounting teams are often involved when businesses evaluate <span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/paydibs.com\/guide-to-choose-online-payment-gateway\/\"><strong>choosing the right payment gateway in Malaysia<\/strong><\/a><\/span>, not just pricing or features.<\/p><h2><strong>Final Takeaway for Malaysian SME Owners<\/strong><\/h2><p>Recording payment gateway fees correctly is not about complex accounting rules. It is about visibility, consistency, and discipline.<\/p><p>By separating revenue from fees, recognising SST properly, and maintaining clear records, SMEs avoid distorted financials and unnecessary audit stress.<\/p><p>For businesses that work with a <span style=\"text-decoration: underline; color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/paydibs.com\/\"><strong>payment gateway provider<\/strong><\/a><\/span> that is compliance aware, and data clarity into its infrastructure, maintaining clean accounts becomes significantly easier as transaction volume grows.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05ee387 elementor-widget elementor-widget-text-editor\" data-id=\"05ee387\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>FAQs About How to Record Payment Gateway Fees<\/strong><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62a16f5 elementor-widget elementor-widget-n-accordion\" data-id=\"62a16f5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1030\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1030\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Where to put payment gateway fees in accounts? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1030\" class=\"elementor-element elementor-element-9d83bfb e-con-full e-flex e-con e-child\" data-id=\"9d83bfb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fb90a6f elementor-widget elementor-widget-text-editor\" data-id=\"fb90a6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Payment gateway fees should be recorded as operating expenses, usually under categories such as payment processing fees, merchant service fees, or financial service charges. They should not be netted off against sales revenue.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1031\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1031\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Are payment gateway fees considered a cost of sales or an operating expense? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1031\" class=\"elementor-element elementor-element-771d471 e-con-full e-flex e-con e-child\" data-id=\"771d471\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1031\" class=\"elementor-element elementor-element-2106c99 e-con-full e-flex e-con e-child\" data-id=\"2106c99\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8de0459 elementor-widget elementor-widget-text-editor\" data-id=\"8de0459\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">In most SME setups, payment gateway fees are treated as operating expenses rather than cost of sales. This keeps revenue reporting accurate and avoids understating gross income.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1032\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1032\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Should payment gateway fees be recorded before or after bank settlement? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1032\" class=\"elementor-element elementor-element-3c072bb e-flex e-con-boxed e-con e-child\" data-id=\"3c072bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d05ef63 elementor-widget elementor-widget-text-editor\" data-id=\"d05ef63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Fees should be recorded based on the transaction period they relate to, not just when funds are settled into the bank. This ensures proper matching of revenue and expenses.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1033\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1033\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> How should SST on payment gateway fees be recorded in accounts? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1033\" class=\"elementor-element elementor-element-e364de1 e-con-full e-flex e-con e-child\" data-id=\"e364de1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77b2994 elementor-widget elementor-widget-text-editor\" data-id=\"77b2994\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">SST on payment gateway fees should be recorded as part of the service expense. It is not revenue and is not charged to customers, but must be clearly identifiable in accounting records.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1034\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1034\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> Is accounting treatment different for FPX, card, or e-wallet payments? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1034\" class=\"elementor-element elementor-element-0f6c0cc e-flex e-con-boxed e-con e-child\" data-id=\"0f6c0cc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6716794 elementor-widget elementor-widget-text-editor\" data-id=\"6716794\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">No. Regardless of payment method, gross revenue should be recorded in full and gateway fees recorded separately as expenses. Differences mainly affect reporting detail, not accounting principles.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1035\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1035\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><h3 class=\"e-n-accordion-item-title-text\"> What accounting mistakes do auditors commonly find with payment gateway fees? <\/h3><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1035\" class=\"elementor-element elementor-element-f987a13 e-flex e-con-boxed e-con e-child\" data-id=\"f987a13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4138402 elementor-widget elementor-widget-text-editor\" data-id=\"4138402\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Auditors often flag netting fees against revenue, missing SST entries, inconsistent reconciliation between gateway statements and bank records, and lack of supporting documentation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Where to put payment gateway fees in accounts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Payment gateway fees should be recorded as operating expenses, usually under categories such as payment processing fees, merchant service fees, or financial service charges. They should not be netted off against sales revenue.\"}},{\"@type\":\"Question\",\"name\":\"Are payment gateway fees considered a cost of sales or an operating expense?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"In most SME setups, payment gateway fees are treated as operating expenses rather than cost of sales. This keeps revenue reporting accurate and avoids understating gross income.\"}},{\"@type\":\"Question\",\"name\":\"Should payment gateway fees be recorded before or after bank settlement?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Fees should be recorded based on the transaction period they relate to, not just when funds are settled into the bank. This ensures proper matching of revenue and expenses.\"}},{\"@type\":\"Question\",\"name\":\"How should SST on payment gateway fees be recorded in accounts?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"SST on payment gateway fees should be recorded as part of the service expense. 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Differences mainly affect reporting detail, not accounting principles.\"}},{\"@type\":\"Question\",\"name\":\"What accounting mistakes do auditors commonly find with payment gateway fees?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Auditors often flag netting fees against revenue, missing SST entries, inconsistent reconciliation between gateway statements and bank records, and lack of supporting documentation.\"}}]}<\/script>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b9f6700 elementor-widget elementor-widget-text-editor\" data-id=\"b9f6700\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Share:<div class=\"addtoany_shortcode\"><div class=\"a2a_kit a2a_kit_size_32 addtoany_list\" data-a2a-url=\"https:\/\/paydibs.com\/zh\/accounting-of-payment-gateway-fees\/\" data-a2a-title=\"How to Record Payment Gateway Fees in Your Accounts (Malaysia Guide)\"><a class=\"a2a_button_facebook\" href=\"https:\/\/www.addtoany.com\/add_to\/facebook?linkurl=https%3A%2F%2Fpaydibs.com%2Fzh%2Faccounting-of-payment-gateway-fees%2F&amp;linkname=How%20to%20Record%20Payment%20Gateway%20Fees%20in%20Your%20Accounts%20%28Malaysia%20Guide%29\" title=\"Facebook\" rel=\"nofollow noopener\" target=\"_blank\"><\/a><a class=\"a2a_button_x\" href=\"https:\/\/www.addtoany.com\/add_to\/x?linkurl=https%3A%2F%2Fpaydibs.com%2Fzh%2Faccounting-of-payment-gateway-fees%2F&amp;linkname=How%20to%20Record%20Payment%20Gateway%20Fees%20in%20Your%20Accounts%20%28Malaysia%20Guide%29\" title=\"X\" rel=\"nofollow noopener\" target=\"_blank\"><\/a><a class=\"a2a_button_linkedin\" href=\"https:\/\/www.addtoany.com\/add_to\/linkedin?linkurl=https%3A%2F%2Fpaydibs.com%2Fzh%2Faccounting-of-payment-gateway-fees%2F&amp;linkname=How%20to%20Record%20Payment%20Gateway%20Fees%20in%20Your%20Accounts%20%28Malaysia%20Guide%29\" title=\"LinkedIn\" rel=\"nofollow noopener\" target=\"_blank\"><\/a><\/div><\/div><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b669b4d e-con-full e-flex e-con e-child\" data-id=\"b669b4d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-87a6368 e-con-full e-flex e-con e-child\" data-id=\"87a6368\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c0dddc elementor-widget elementor-widget-sidebar\" data-id=\"7c0dddc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"sidebar.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div id=\"block-3\" class=\"widget blog-sidebar widget-2 widget_block\">\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<h2 class=\"wp-block-heading\">Recent Posts<\/h2>\n\n\n<ul class=\"wp-block-latest-posts__list wp-block-latest-posts\"><li><a class=\"wp-block-latest-posts__post-title\" href=\"https:\/\/paydibs.com\/zh\/what-is-msic-code\/\">MSIC Code: What It Is &#038; 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