Malaysia Introduces Special Voluntary Disclosure Program for e-Invoicing
The Inland Revenue Board of Malaysia (IRBM/HASiL) has launched an e-Invoice Special Voluntary Disclosure Program (SVDP), giving taxpayers a defined window to regularise past non-compliance with the country's e-invoicing obligations. The initiative accompanies updates to the e-Invoice Guideline (Version 4.7) and the e-Invoice Specific Guideline (Version 4.8), both published by IRBM on July 7, 2026, as well as new document versions released within the MyInvois SDK.
The SVDP forms part of IRBM’s broader effort to strengthen compliance under the MyInvois framework, which has been rolled out in phases since 2024. As part of this effort, the authority is cross-checking e-invoice data submitted through MyInvois against taxpayers’ income tax filings to detect unreported income.
Scope and Duration
The program runs from July 7, 2026, through December 31, 2027, and is open to taxpayers who:
- Did not submit e-invoices from their applicable mandatory implementation date
- Filed e-invoices containing errors or content that does not meet e-invoice requirements
- Left out e-invoices for specific transactions or reporting periods
- Are currently subject to, or have been notified of, an IRBM e-invoice compliance review
IRBM has indicated that disclosures made under the SVDP will be accepted where taxpayers act in good faith and meet the program’s prescribed conditions. Taxpayers remain responsible for the completeness and accuracy of what they disclose.
As a general rule, IRBM will refrain from pursuing compliance reviews, enforcement measures, penalties, or prosecution in connection with e-invoices reported through the SVDP. This relief does not extend to submissions that fail to meet applicable requirements, or to cases involving fraud, wilful default, or negligence.
New Document Versions in the MyInvois SDK
To support the program, IRBM has added two dedicated document versions to the MyInvois SDK:
- SVDP 1.2 – without digital signature
- SVDP 1.3 – with digital signature
These versions can be used only for submissions made under the SVDP and not for standard e-invoice reporting outside the program’s effective period. All existing document validation rules continue to apply unless the SDK documentation states otherwise.
Where a voluntary disclosure concerns previously unreported consolidated e-invoices, taxpayers must submit the relevant documents according to the actual month of the transaction, rather than bundling them into a single consolidated submission spanning multiple months.
Integration Requirements
Taxpayers and service providers operating within the MyInvois system who intend to participate in the SVDP, or to support clients doing so, must:
- Update their API integrations to support document versions SVDP 1.2 and SVDP 1.3;
- Ensure these document versions are submitted only during the SVDP effective period; and
- For Batch Upload users, download and apply the latest Batch Upload template supporting SVDP 1.2 and SVDP 1.3 before submitting e-invoices under the program.
Failure to update system integrations in time may prevent taxpayers from submitting e-invoices under the SVDP and from resolving past compliance gaps before the program concludes.
Guideline Clarifications
The updated guidelines also add Business Registration Number (BRN) to its list of abbreviations, clarifying that a BRN is the official registration number issued by the relevant government authority or registration body under which a taxpayer is registered, established, or incorporated.
There’s more you should know about e-invoicing in Malaysia – learn more about the new and upcoming regulations.
