Yes, sub-contractors and sole proprietors are required to issue e-invoices if they are undertaking commercial activities in Malaysia.
This requirement applies to all individuals and legal entities, including sole proprietors and sub-contractors, as part of the broader mandate to comply with the e-invoicing requirement for commercial transactions.
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CCS & CO PLT 202206000043 (LLP0033899-LCA) & AF 1538 was registered on 29th December 2022.
With effect from that date, CCS & CO (AF 1538), a conventional partnership, was converted to a limited liability partnership.
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