Malaysia has not signed the United Nations (UN) Convention on the Use of Electronic Communications in International Contracts.

Malaysia has adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Commerce.

Malaysia has not adopted national legislation based on or influenced by the United Nations Commission on International Trade Law (UNCITRAL) Model Law on Electronic Signatures.

It is reported that the de minimis threshold, that is the minimum value of goods below which customs do not charge duties, is MYR 500 (approx. USD 110), below the 200 USD threshold recommended by the International Chamber of Commerce (ICC).

It is reported that registering a ".my" domain requires valid proof of residence in Malaysia. Acceptable forms of proof include an employment pass, student pass, permanent residence endorsement, or social visit pass accompanied by proof of marriage to a Malaysian citizen.

Under Section 6.3 of the Security Offences (Special Measures) Act 2012, a police officer with the rank of superintendent of police or above may intercept communications without the authorisation of the public prosecutor in urgent cases.

Section 116B of the Criminal Procedure Code provides that a police officer conducting a search under the Code must be given access to computerised data, whether stored in a computer or otherwise. For the purpose of this section, 'access' includes being provided with the necessary password, encryption code, decryption code, software or hardware and any other means required to enable comprehension of the computerised data. It is not clear whether a court order is needed to access the information.

The amendment to the Copyright Act of 2012 (Act 1420) establishes a safe harbour regime for intermediaries for copyright infringements. Under Art. 43F of the law, Internet Service Providers (ISPs) and content aggregators are granted immunity from liability for copyright infringement, provided they protect copyright owners by removing access to infringing content.

A basic legal framework on intermediary liability beyond copyright infringement is absent in Malaysia's law and jurisprudence.

It is reported that Malaysia imposes an identity requirement for SIM registration. Anyone wanting to purchase a SIM card has to provide their national ID card or a passport in case of foreigners to activate a new prepaid SIM card.

According to the guidelines issued by the Malaysian Communications and Multimedia Commission (MCMC), Content Applications Service Providers (CASP) and Applications Service Providers (ASP) must obtain the relevant licenses to operate in Malaysia. In assessing the shareholding structure of an applicant, the MCMC considers the need to promote local small and medium-sized enterprises (SMEs) of Malaysian origin within the information and communications technology industry.
Furthermore, under Part IV of the Communications and Multimedia (Licensing) Regulations 2000, as amended in April 2022, a new licensed category was introduced for cloud service providers and data centres hosting cloud service applications under the ASP classification. Cloud service providers with a local presence are required to apply for an ASP license and are permitted to remain fully foreign-owned. However, cross-border suppliers of cloud services without a local presence do not need to register or obtain ASP licenses.

According to the Certification Requirements for Compliance Approval on Communication, Multimedia, and Hybrid Equipment, import licenses are required for hybrid ICT products. These include those devices with multiple features, including toys, medical devices, and computer products.

SIRIM QAS International is the sole certifying agency appointed by the Malaysian authority. Type Approval is a mandatory requirement for a communications product before it is allowed to be sold in Malaysia. Among the products that need to be certified are netbooks, tablet PC, mobile phones, security devices, smart TVs, WiFi/3G/Bluetooth modules and broadcasting equipment. Foreign applicants shall appoint a local management representative in Malaysia to be responsible for Type Approval application. As a member of the Asia Pacific Economic Cooperation Mutual Recognition Arrangement (APEC-MRA), Malaysia accepts product approvals from APEC members.

According to the Malaysian Communications And Multimedia Commission Act 1998, the Malaysian Communications and Multimedia Commission, the executive authority for the supervision and administration of services in the telecommunications sector, is independent from the government in the decision-making process.

Section 36(2)(c) of the Goods and Services Tax Act creates a duty to keep records described in Section 36(1) in Malaysia, except as otherwise approved by the Director-General of the Royal Malaysian Customs Department. These include all records of goods and services provided by a taxable person, all imports records by the same, and, as per paragraph 133(c) of the Guide to Goods and Services Tax, any other supporting documents such as contracts or price quotations that affect or may affect said person's liability under the Act. Paragraph 134(b) of the Guide states that the requirements cover documents in electronic form.
Section 36(6) of the Act extends the requirements to certain non-taxable persons. Paragraph 135 of the Guide specifies that these include:
- any person who has ceased to be taxable and has made or may make a bad debt relief claim;
- imported services supplied to a recipient who is a non-taxable person for the purposes of business;
- goods of a taxable person sold by a non-taxable person to recover any debt owed by the taxable person;
- supply by the auctioneer, who is a non-taxable person, in his own name on behalf of the principal/owner of the goods, who is a taxable person; and
- a non-taxable person in Malaysia who receives goods in the course or furtherance of business from an approved toll manufacturer.