HASiL's e-Invoice Special Voluntary Disclosure Programme (SVDP) lets businesses come forward and regularise missed, incomplete, or wrongly-formatted e-invoices with reduced risk. The programme runs through December 31, 2027 — a low-pressure way to catch up before enforcement. UPDATE (20 September 2026): e-Invoice Specific Guideline Version 4.9, published 7 September 2026, gives the SVDP its own chapter, placed straight after the interim relaxation section. Three things worth knowing. Where an e-invoice is properly submitted under the programme, IRBM will generally not run compliance reviews or take enforcement action, including penalties and prosecution. That protection does not apply where the submission itself fails the required specifications, or where the disclosure involves fraud, deliberate default or negligence, so a sloppy disclosure buys you nothing. And if you disclose through system integration rather than the portal, you must use document version SVDP 1.2 where no digital signature is used, or SVDP 1.3 where one is. The programme window is unchanged: it opened 7 July 2026 and closes 31 December 2027.
Regulation · 🇲🇾 Malaysia
Voluntary disclosure programme lets you fix past e-invoice gaps (through Dec 2027)
In forceincentiveEffective 2026-07-08
1
If you have missed or malformed e-invoices, review the SVDP guideline before the Dec 31, 2027 window closes
2
Ask your tax agent whether disclosing now reduces your exposure
Risk if ignored: None — this is an opportunity, not an obligation. The window closes Dec 31, 2027.
Sources: LHDN MyInvois SDK release notes (official) · IRBM e-Invoice Specific Guideline (official PDF) · Fiscal Solutions: Malaysia updates e-Invoice rules with Specific Guideline v4.9
✓ Verified against sources on 2026-09-20 · updated when the regulation changes
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