Malaysia’s e-Invoice Special Voluntary Disclosure Programme (SVDP) allows taxpayers to regularise missing, incomplete or inaccurate e-Invoices from their mandatory implementation date. The programme runs from 7 July 2026 until 31 December 2027, subject to the requirements prescribed by the Inland Revenue Board of Malaysia (LHDN).
Key Points
- Programme period: 7 July 2026–31 December 2027
- Covers missing, incomplete and inaccurate e-Invoices
- Uses SVDP Version 1.2 or Version 1.3
- May provide protection from compliance review, penalties and prosecution
- Protection is subject to accurate, complete and good-faith disclosure
What Is the e-Invoice SVDP?
The e-Invoice SVDP is a programme introduced by LHDN to help taxpayers correct previous e-Invoice non-compliance.
It is intended for businesses that have reached their mandatory e-Invoice implementation date but subsequently identify transactions that were not submitted or e-Invoices containing inaccurate or non-compliant information.
Businesses must continue complying with current e-Invoice requirements while separately reviewing and correcting earlier transactions.
Who Can Participate?
According to LHDN’s e-Invoice Specific Guideline Version 4.8, the programme applies to taxpayers who:
- Did not submit certain e-Invoices from their mandatory implementation date.
- Submitted e-Invoices containing errors or information that did not comply with LHDN requirements.
- Failed to submit e-Invoices for a particular period or transaction.
- Are undergoing or have been notified of an upcoming LHDN e-Invoice compliance review.
Businesses should confirm the correct mandatory implementation date before determining which transactions fall within the programme.
What Protection Is Available?
LHDN states that e-Invoice compliance reviews and enforcement actions—including penalties and prosecution—will not be undertaken in relation to e-Invoices properly disclosed under the SVDP.
However, this protection is not automatic. It does not apply where:
- The submitted e-Invoices do not comply with the applicable legislation or LHDN guidelines.
- The disclosure contains inaccurate or incomplete information.
- The disclosure involves fraud, wilful default or negligence.
- The taxpayer does not act in good faith.
A business should therefore conduct a proper reconciliation before submitting corrections.
Which Submission Version Is Required?
| Submission type | Required version |
|---|---|
| Without digital signature | SVDP Version 1.2 |
| With digital signature | SVDP Version 1.3 |
These versions are specifically designated for SVDP submissions and should not be used for ordinary current e-Invoices outside the programme.
How Should Businesses Prepare?
- Confirm the mandatory implementation date applicable to the business.
- Reconcile accounting records against MyInvois records to identify missing, incorrect or duplicated transactions.
- Separate the findings by transaction type and month, including sales, purchases and self-billed transactions where relevant.
- Prepare the corrections using SVDP Version 1.2 or 1.3.
- Retain the reconciliation, supporting documents and MyInvois validation records as evidence of how the disclosure was prepared.
Where missing consolidated e-Invoices cover several months, they must be submitted according to the relevant transaction month—not combined into a single lump-sum submission.
Mistakes to Avoid
- Submitting corrections without reconciling them to accounting records.
- Combining several months into one consolidated submission.
- Using the normal e-Invoice version instead of the SVDP version.
- Correcting sales invoices while overlooking self-billed transactions.
- Assuming every voluntary disclosure automatically qualifies for protection.
- Waiting until the end of 2027 to begin reviewing past transactions.
How HTL Can Assist
HTL & Co can assist businesses in reviewing accounting and MyInvois records, identifying possible e-Invoice gaps, preparing a structured correction schedule and strengthening internal e-Invoice procedures.
Businesses that have identified missing or inaccurate e-Invoices should begin their review early so that sufficient time is available to investigate and correct the affected transactions.
Learn more about HTL’s e-Invoice compliance services or contact HTL & Co for assistance.
Official LHDN publication date: 7 July 2026
Official References
- LHDN e-Invoice Specific Guideline Version 4.8
- LHDN e-Invoice SVDP announcement
- MyInvois SDK SVDP update
This article provides general information based on the LHDN materials available on 29 July 2026. The appropriate treatment depends on each taxpayer’s circumstances.
