Has e-Invoice Been Postponed? Here’s What Businesses Need to Know About the New SVDP
Many businesses were excited after recent news reports suggested that e-Invoice implementation has been extended until the end of 2027 with no penalties. However, this has also led to widespread misunderstanding.
In reality, the implementation timeline for e-Invoice has not been postponed.
Instead, the Inland Revenue Board of Malaysia (IRBM) has introduced a new Special Voluntary Disclosure Programme (SVDP) under the e-Invoice Specific Guideline Version 4.8, allowing eligible taxpayers to voluntarily disclose and rectify previously missed or incorrect e-Invoices without being subject to compliance reviews or enforcement actions for those voluntary disclosures.
What Is the Special Voluntary Disclosure Programme (SVDP)?
The Special Voluntary Disclosure Programme (SVDP) is a temporary compliance initiative introduced by IRBM to encourage taxpayers to voluntarily correct their e-Invoice records.
The programme is effective from:
📅 7 July 2026 – 31 December 2027
During this period, businesses that voluntarily disclose and rectify eligible e-Invoice omissions or errors may benefit from administrative relief, provided they satisfy the conditions set out in the guideline.
Who Can Benefit from the SVDP?
The programme may apply to businesses that have previously:
- Failed to submit e-Invoices
- Failed to submit Self-Billed e-Invoices
- Submitted incorrect e-Invoice information
- Omitted certain transactions from e-Invoice reporting
Where the disclosure is made voluntarily and in good faith, IRBM has stated that it will not undertake e-Invoice compliance reviews or enforcement actions in relation to those voluntary disclosures.
SVDP Mean postpone the implementation of e-invoice？
Answer is NO !!
Businesses are still required to comply with the applicable e-Invoice implementation timeline based on IRBM’s rollout schedule.
The programme also does not allow businesses to continue delaying e-Invoice compliance, nor does it provide immunity for every situation
Situations That Are Not Covered
According to the guideline, the SVDP does not apply to cases involving:
- Fraud
- Wilful Default
- Negligence
Businesses should therefore ensure that any voluntary disclosure is genuine, complete and made in accordance with the requirements of the programme.
Many businesses started implementing e-Invoice in phases and may unknowingly have:
- Missed certain invoices
- Overlooked Self-Billed e-Invoices
- Submitted incorrect customer details
- Reported incomplete transaction information
The introduction of the SVDP provides businesses with an opportunity to identify and rectify these issues before they become future compliance concerns.
Conducting an internal review now can help reduce potential tax risks and improve overall compliance.
****Last updated as of 9 June 2026
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