On July 7, 2026, the IRBM released e-Invoice Guideline Version 4.7 and Version 4.8, introducing the SVDP for taxpayers to rectify e-Invoice issues from July 7, 2026, to December 31, 2027, while ensuring compliance to avoid penalties and prosecutions.
Malaysia Introduces E-Invoice SVDP and Updates Key E-Invoicing Guidelines
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Malaysia
Author: Ema Stamenković
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Content accuracy validation date:
17.07.2026
Content accuracy validation time:
08:25h
On July 7, 2026, the Inland Revenue Board of Malaysia (IRBM) published the e-Invoice Guideline Version 4.7 and the e-Invoice Specific Guideline Version 4.8. The updates introduce the e-Invoice Special Voluntary Disclosure Programme (SVDP), allowing taxpayers to regularise e-Invoice obligations and correct historical omissions, errors or inaccuracies.
The SVDP runs from July 7, 2026, to December 31, 2027, and applies to taxpayers that failed to submit e-Invoices from their mandatory implementation date, submitted non-compliant or incorrect e-Invoices, omitted e-Invoices for certain transactions or periods, or are already undergoing, or have been notified of, an IRBM e-Invoice compliance review
IRBM will accept voluntary disclosures made in good faith and in line with the prescribed requirements. Taxpayers remain responsible for ensuring that all disclosures are complete and accurate. As a rule, IRBM will not conduct e-Invoice compliance reviews, enforcement actions, penalties or prosecution for e-Invoices disclosed under the SVDP. However, this relief does not apply where documents fail to meet the requirements, or where fraud, wilful default or negligence is involved.
To support the programme, IRBM introduced two dedicated MyInvois SDK document versions: SVDP 1.2, without digital signature, and SVDP 1.3, with digital signature. These versions may only be used for SVDP submissions and not for normal e-Invoice reporting.
For previously unreported consolidated e-Invoices, disclosures must be submitted according to the relevant transaction month, not as one consolidated submission covering multiple months.
The updated e-Invoice Guideline also adds Business Registration Number (BRN) to the list of abbreviations and clarifies that BRN means the official registration number issued by the relevant government authority or registration body under which a taxpayer is registered, established or incorporated.
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