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IRBM Introduces e-Invoice Special Voluntary Disclosure Programme (SVDP)

  • Jul 8
  • 2 min read

The Inland Revenue Board of Malaysia (IRBM) has introduced the e-Invoice Special Voluntary Disclosure Programme (e-Invoice SVDP), allowing eligible businesses to voluntarily correct historical e-Invoice omissions or errors made after their mandatory e-Invoice implementation date. The programme runs from 7 July 2026 to 31 December 2027.


While this provides businesses with an opportunity to regularise past non-compliance, it should not be regarded as an extension of the mandatory e-Invoice implementation timeline.


Who should review their e-Invoice compliance?

This programme may be relevant if your business has already implemented e-Invoicing and you have:

  • Missed issuing e-Invoices for certain transactions;

  • Submitted e-Invoices containing incorrect information;

  • Identified historical e-Invoice errors that require correction; or

  • Concerns about your e-Invoice implementation not being fully compliant.

Even if your business has been issuing e-Invoices since implementation, it is worthwhile conducting a review to ensure historical transactions have been reported correctly.


Why does this matter?

Where the disclosure satisfies IRBM's requirements, eligible e-Invoices disclosed under the SVDP will generally not be subject to e-Invoice compliance reviews, penalties or prosecution.

However, the SVDP is not a blanket amnesty. The protection is subject to IRBM's conditions and does not apply where the disclosure involves fraud, wilful default, negligence, or remains non-compliant.


StanleyCo's Perspective

The introduction of the SVDP reflects IRBM's recognition that many businesses encountered practical challenges during the early stages of e-Invoice implementation. Rather than waiting for future compliance reviews, businesses should use this opportunity to assess whether historical transactions have been reported accurately and to rectify any gaps where necessary.

In our experience assisting businesses with e-Invoice implementation, historical issues are not uncommon. These may arise from omitted transactions, incorrect customer information, missing self-billed e-Invoices, duplicate submissions or system migration issues. Many of these issues only become apparent during a structured compliance review.


Recommended Next Steps

  • Confirm your mandatory e-Invoice implementation date.

  • Review historical transactions from that date onwards.

  • Reconcile accounting records against MyInvois submissions.

  • Identify missing or incorrect e-Invoices.

  • Rectify eligible historical transactions under the SVDP.

  • Strengthen internal e-Invoice processes to reduce future compliance risks.

Businesses with high transaction volumes or multiple systems should commence this review early, as reconstructing historical records and validating transactions can be time-consuming.




Need more details?

Download our StanleyCo e-Invoice SVDP Key Highlights for a summary of the programme, key requirements and practical considerations.


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