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Example (New Subsidiary Scenario): Coco Lock Sdn Bhd 示例说明(新设子公司情境)Coco Lock Sdn Bhd - DSA Corporate Secretarial Services Sdn Bhd
Example (New Subsidiary Scenario): Coco Lock Sdn Bhd 示例说明(新设子公司情境)Coco Lock Sdn Bhd
25-Feb-2026
Example: Coco Boss Sdn Bhd is a company principally engaged in the business of cocoa plantation and it has implemented e-Invoice since 1 August 2024. Coco Boss Sdn Bhd has established a new subsidiary, Coco Lock Sdn Bhd, on 1 September 2026. Coco Lock Sdn Bhd commenced operations immediately, on the same day of incorporation.
As the exemption criteria were not met, Coco Lock Sdn Bhd is required to implement e-Invoice starting from its operation commencement date (i.e., 1 September 2026).
示例说明(新设子公司情境)
Coco Boss Sdn Bhd 主要从事可可种植业务,并已自 2024 年 8 月 1 日起实施电子发票(e-Invoice)制度。
Coco Boss Sdn Bhd 于 2026 年 9 月 1 日成立一家新的子公司 Coco Lock Sdn Bhd,且该子公司于成立当日即开始营业。
由于 未符合电子发票豁免条件(例如作为已实施电子发票母公司的子公司),
Coco Lock Sdn Bhd 必须自其开始营业之日起实施电子发票制度。
因此,其实施日期为: 2026 年 9 月 1 日
重点说明
- 若母公司已实施 e-Invoice
- 新设子公司通常不符合豁免条件
- 必须自营业开始日期起实施