The e-Invoice Voluntary Disclosure Programme lets Malaysian businesses correct past e-invoice errors, gaps or missed submissions without penalty, as long as the correction is made before 31 December 2027. It is run by the Inland Revenue Board of Malaysia (IRBM), also known locally as Lembaga Hasil Dalam Negeri (LHDN), and it gives wholesalers a window to fix issues left over from the rollout period before an audit finds them first.
This guide explains what the programme covers, who qualifies, what it deliberately excludes, how it differs from the separate stamp duty disclosure window, and the practical steps a finance team should take before the deadline.
Key takeaways
- The e-invoice Voluntary Disclosure Programme (VDP) waives penalties on accurate voluntary corrections and catch-up submissions made before 31 December 2027.
- It covers missed e-invoices, e-invoices with errors, and non-issuance since a business's mandatory start date, but not fraud, wilful default or negligence.
- Correcting proactively avoids the compliance reviews the IRBM has already used to recover unpaid tax that surfaced through e-invoice data.
- Wholesalers should review their e-invoice history now, since the programme, not the date, is what removes the penalty risk.
- A separate stamp duty Special Voluntary Disclosure Programme (SVDP) ran on its own, earlier schedule and should not be confused with this one.
What is the e-Invoice Voluntary Disclosure Programme?
It is a time-boxed arrangement that lets a business review its own e-invoice history and voluntarily correct what it finds, in exchange for the IRBM waiving penalties on that disclosure. Finance managers, accountants and business owners use it to close gaps from the rollout period before the tax authority finds them through an audit instead.
Why it also goes by SVDP or PKPS
Sources use several names for the same arrangement: the Voluntary Disclosure Programme (VDP), the Special Voluntary Disclosure Programme (SVDP), and its Malay name, Program Khas Pengakuan Sukarela (PKPS). Prime Minister Anwar Ibrahim announced the penalty-free window in parliament, and the IRBM opened the programme on 7 July 2026, running until 31 December 2027, according to The Edge Malaysia.
Why is this programme important for Malaysian wholesalers?
It matters because e-invoice data is already being used to find under-reported income, and the same data trail can surface honest errors most wholesalers do not know they have. Wholesale, automotive and motorcycle parts, and industrial supply businesses issue a high volume of invoices across many customers, which is where small formatting or timing errors accumulate unnoticed.
e-invoice data is already driving audits
By June 2026, an IRBM analytics model had prompted 52,540 taxpayers to voluntarily declare RM4.07 billion in previously unreported income, with RM1.009 billion in tax payable, according to The Star. The same report said the agency intends to pursue enforcement against taxpayers who do not come forward.
Who is eligible for the e-invoice VDP?
Three categories of taxpayers qualify, covering almost every kind of past e-invoice problem a wholesaler is likely to have. A business is eligible if any of the following has happened since its mandatory e-invoicing start date:
- It failed to issue an e-invoice for specific transactions, such as a sales order with no matching e-invoice.
- It issued e-invoices containing errors or information that does not meet the technical specifications in the e-Invoice Guideline.
- It did not issue e-invoices at all for any period from its mandatory implementation date onward.
according to The Edge Malaysia. Disclosures must themselves be accurate, so the programme corrects past mistakes rather than offering a way around present rules.
Eligibility depends on your mandatory start date
The mandate was phased in by annual turnover: above RM100 million from 1 August 2024, RM25 million to RM100 million from 1 January 2025, RM5 million to RM25 million from 1 July 2025, and RM1 million to RM5 million from 1 January 2026, according to ClearTax. A wholesaler in the earliest phases has the longest history to review.
What does the e-invoice VDP not cover?
It does not cover disclosures that involve fraud, wilful default or negligence. The IRBM has stated plainly that "this concession is not available where the voluntary disclosure involves fraud, wilful default or negligence," according to EY Malaysia.
Important: a missed e-invoice from a busy warehouse counter is treated differently from deliberately suppressing sales to avoid issuing invoices. The programme protects the first case, not the second.
Consolidated e-invoices above RM10,000 are a common gap
From 1 January 2026, individual e-invoices are required for transactions above RM10,000, replacing the consolidated e-invoice option allowed during the relaxation period, according to ClearTax. A large invoice still bundled into a monthly consolidated e-invoice after that date is a realistic candidate for correction.
How does the e-invoice VDP compare with the stamp duty SVDP?
The two programmes share a similar name but cover unrelated obligations on different schedules, and one has already closed.
| Programme | What it covers | Disclosure window | Penalty relief |
|---|---|---|---|
| e-invoice Voluntary Disclosure Programme | e-invoice errors, omissions and non-issuance | 7 July 2026 to 31 December 2027 | No penalty on accurate voluntary corrections, excluding fraud, wilful default or negligence |
| Stamp duty Special Voluntary Disclosure Programme | Under-declared or unpaid stamp duty under Section 47A of the Stamp Act 1949 | 1 January 2026 to 30 June 2026, a six-month window | Penalty waived under Operational Guideline No. 1/2026 |
Both details come from EY Malaysia and its companion alert on the stamp duty programme. A wholesaler with unstamped tenancy or loan agreements needed the earlier six-month window, now closed. The e-invoice VDP is the one still open today.
How can a wholesaler correct past e-invoice submissions?
Correcting past submissions works best as a short internal review before anything is submitted, since the waiver only protects disclosures that are themselves accurate.
1. Pull the full e-invoice submission history
Export every e-invoice issued since the mandatory start date from the MyInvois portal or the connected accounting system, such as SQL Account or AutoCount, rather than sampling a few months.
2. Match invoices against sales and delivery records
Reconcile e-invoices against sales orders, delivery orders and customer invoices to find transactions never issued as an e-invoice at all, not just ones that contain errors.
3. Flag consolidated e-invoices above RM10,000
Since 1 January 2026, these should have been issued individually, making this one of the most common gaps to check first.
4. Mark corrections with the right document-version code
Corrections use document-version code SVDP 1.2 (without a digital signature) or SVDP 1.3 (with one) in the e-invoice submission's own version field, distinguishing them from an ordinary submission. This version code is unrelated to the stamp duty SVDP programme covered above; it simply flags a submission as a VDP correction to MyInvois, according to EY Malaysia.
5. Keep a record of each correction
Save the review notes, corrected submissions and dates involved, since this evidence shows a disclosure was voluntary if it is ever questioned later.
What mistakes should businesses avoid under the e-invoice VDP?
- Waiting close to the 31 December 2027 deadline, since enforcement action can begin at any point before then for taxpayers who have not come forward.
- Submitting an inaccurate or incomplete correction, since the waiver only applies to disclosures that meet the e-Invoice Guideline's specifications.
- Assuming the e-invoice VDP also covers stamp duty matters, when that was a separate, already-closed programme.
- Overlooking the RM10,000 individual-invoice rule, which applies from 1 January 2026 regardless of when a business's own mandatory phase began.
Conclusion: use the e-invoice VDP before the window closes
The e invoice voluntary disclosure programme Malaysia has put in place gives wholesalers a penalty-free path to fix e-invoice errors dating back to their mandatory start date, provided the correction is accurate and made before 31 December 2027. The practical next step is to export the e-invoice submission history now, reconcile it against sales and delivery records, and correct anything that does not match, rather than waiting for a compliance review to find it first.
Frequently asked questions
What is the deadline for Malaysia's e-invoice voluntary disclosure programme?
The programme runs until 31 December 2027. Corrections or catch-up submissions made before that date are not penalised, provided they are accurate and do not involve fraud, wilful default or negligence.
Who meets the e-invoice voluntary disclosure programme eligibility rules?
Three groups qualify: businesses that missed issuing an e-invoice for specific transactions, those whose e-invoices contain errors, and those that issued none at all for a period since their mandatory start date.
Does the e-invoice VDP cover stamp duty issues too?
No. Stamp duty had its own SVDP, a six-month window from 1 January to 30 June 2026 under Section 47A of the Stamp Act 1949, which is separate and now closed.
What happens if a business does not use the e-invoice VDP?
It stays exposed to IRBM compliance reviews and enforcement, part of the wider e-invoicing audit risk in Malaysia. By June 2026, 52,540 taxpayers had already voluntarily declared RM4.07 billion in income this way.
Can a business claim tax relief for e-invoicing costs during the VDP period?
Yes. Businesses can claim full capital allowances within one year for information and communications technology (ICT) equipment and software developed or customised for e-invoicing, rather than over a longer period.