Yes. For example, if ABC Sdn Bhd (the parent company) recharges expenses such as rental, utilities, or management fees to its subsidiary XYZ Sdn Bhd, an e-Invoice must be issued.
Even though both companies are under the same group, LHDN treats this as a taxable supply. Therefore, an e-Invoice is required to be submitted through MyInvois Portal or API to ensure compliance
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