17/09/2026
📢 *【E-INVOICE 最新重要更新｜RELATED COMPANY 对 RM3 MILLION 豁免的影响】*
尊敬的伙伴，
根据 LHDN / IRBM 最新发布的 *E-Invoice Guideline Version 4.8*，Annual Turnover / Revenue *低于 RM3,000,000* 的纳税人，原则上可享有 E-Invoice 豁免。
⚠️ *但是，Revenue 低于 RM3 Million 并不代表一定可以豁免！*
其中一个非常重要的新门槛判断条件，就是需要检查公司是否存在 *Related Company / Joint Venture*。
根据最新 Guideline：
👉 如果 Taxpayer 有 *Related Company / Joint Venture*，而该 Related Company / Joint Venture 的 Annual Turnover / Revenue 达到 *RM3 Million 或以上*，该 Taxpayer 即使本身 Revenue 低于 RM3 Million，也可能 *无法享有 E-Invoice Exemption*。
🔎 *那么，什么是 Related Company？*
LHDN 的 E-Invoice Guideline 指明，*“Related Company”* 必须按照 *Section 2 of the Promotion of Investments Act 1986* 的定义判断。
一般而言，需要考虑以下关系：
1️⃣ *Company A directly / indirectly controls or can control Company B；*
2️⃣ *Company B directly / indirectly controls or can control Company A；*
3️⃣ *两家公司受到同一个 Person 直接或间接控制 / 能够控制其 operations；或*
4️⃣ 一家公司直接或间接 beneficially owns *至少 20%* 另一家公司的 issued share capital。
📌 *Example 1*
Company A Revenue：*RM5 Million*
Company B Revenue：*RM500,000*
如果 Company A 与 Company B 符合上述 *Related Company* 的法定定义：
➡️ Company B 不能单纯因为自己的 Revenue 只有 RM500,000，就直接判断为 E-Invoice Exempt。
➡️ 由于其 Related Company 的 Revenue 已达到 RM3 Million 或以上，Company B 可能无法享有 RM3 Million 以下的 E-Invoice Exemption。
📌 *Example 2 — Common Owner / Common Control*
Mr A 同时拥有 Company A 与 Company B：
👤 Mr A
├─ Company A — Revenue RM5 Million
└─ Company B — Revenue RM500,000
⚠️ 此情况不能只看 Company B 自己的 Revenue。
还需要进一步判断两家公司是否符合 *Promotion of Investments Act 1986, Section 2* 所定义的 Related Company，包括是否存在 direct / indirect control 或 common control。
因此，我们建议拥有 *多家公司、Group Structure、Corporate Shareholder、Holding / Subsidiary 或 Joint Venture* 的客户，不要单凭单一公司的营业额判断 E-Invoice 豁免资格。
📢 *[Important Update on Electronic Invoicing | Impact of Affiliated Companies on the 3 Million Ringgit Exemption]*
Dear Partners,
According to the latest *Electronic Invoicing Guidelines Version 4.8* released by LHDN / IRBM, taxpayers with annual turnover / revenue *below 3,000,000 ringgit* are, in principle, eligible for the electronic invoicing exemption.
⚠️ *However, having annual revenue below 3 million ringgit does not automatically guarantee an exemption!*
One very important new threshold criterion is the need to verify whether the company has any *affiliated companies or joint ventures*.
According to the latest guidelines:
👉 If a taxpayer has *affiliated companies or joint ventures*, and the annual turnover or revenue of such affiliated companies or joint ventures reaches *RM3 million or more*, then that taxpayer may *not be eligible for the e-invoice exemption* even if their own revenue is below RM3 million.
🔎 *So, what is an affiliated company?*
The LHDN’s e-invoicing guidelines clearly state that *“affiliated companies”* must be determined based on the definition in *Section 2 of the Investment Promotion Act 1986*.
Generally, the following relationships must be considered:
1️⃣ *Company A directly or indirectly controls, or is able to control, Company B;*
2️⃣ *Company B directly or indirectly controls or is able to control Company A;*
3️⃣ *Both companies are directly or indirectly controlled by the same “person” or are subject to that person’s control over their operations; or*
4️⃣ One company directly or indirectly holds *at least 20%* of the other company’s issued share capital.
📌 *Example 1*
Company A’s revenue: *5 million ringgit*
Company B’s revenue: *500,000 ringgit*
If Company A and Company B meet the statutory definition of *affiliated companies* as described above:
➡️ Company B cannot be automatically deemed eligible for the e-invoice exemption solely because its revenue is only RM500,000.
➡️ Since its affiliated company’s revenue has reached RM3 million or more, Company B may not be eligible for the electronic invoicing exemption for revenue below RM3 million.
📌 *Example 2 — Common Ownership / Common Control*
Mr. A owns both Company A and Company B:
👤 Mr. A
├─ Company A — Revenue of 5 million ringgit
└─ Company B — Revenue of 500,000 ringgit
⚠️ In such a situation, Company B's revenue alone should not be used to determine its E-Invoice exemption. Further assessment is required to determine whether both companies fall within the definition of *Related Company* under Section 2 of the Promotion of Investments Act 1986, including whether direct / indirect control or common control exists.
-----------------------------
♂ 关注我，和专家做朋友 ♀
如有任何疑问 随时到群组Whatsapp我们
WhatsApp : https://cutt.ly/HelloSino
#企业咨询师
#实诺十年持续实践
#我们实践对您的承诺
