- An e-Invoice is required for charges to sub-contractors, including penalties.
- For progress claims on the construction of a property, an e-Invoice is required if a certification of work done is not required. If a certification is required, the e-Invoice can be issued upon obtaining the certificate.
- Main contractors can continue their current billing arrangement, but the invoices they issue will need to be e-Invoices.
- Company A must issue e-Invoices to related companies when selling construction materials. Consolidated e-Invoices are not allowed for the sale of construction materials.
Source: hasil.gov.my
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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