(TAX UPDATE) IRBM Just Opened A Penalty-Free Window To Fix Your e-Invoice. It Shuts On 31 December 2027.

Introduction

On 7 July 2026, in the Dewan Rakyat, the Prime Minister, who is also the Finance Minister, announced a fresh set of measures to bring down compliance costs for taxpayers, with Micro, Small and Medium Enterprises squarely in mind. The same day, HASiL followed with a media statement, reference HASiL/2026/07/07 - 36, putting flesh on one of those measures.

The headline is a new Program Khas Pengakuan Sukarela e-Invois, the e-Invoice Special Voluntary Disclosure Programme, or e-Invoice SVDP. It also lands as a new Section 17 in the updated e-Invoice Specific Guideline, now Version 4.8.

In plain terms, this is a penalty-free window to fix your past e-Invoice gaps and errors before HASiL comes knocking. Here is what it covers, and what you actually need to do.

Who the e-Invoice SVDP is for

HASiL set out three groups.

You implemented e-Invoice on time, but you did not submit e-Invoices in full for certain transactions. Or

You submitted e-Invoices, but there are errors, or information that does not meet the required specifications and conditions. Or

You did not submit e-Invoices at all for any period, counting from your mandatory implementation date.

If any of these sounds like your business, this programme is pointed at you. Whatever you disclose has to be correct and in order, in line with the e-Invoice General Guideline and the Specific Guideline.

The window

The programme runs until 31 December 2027. That is your deadline to come forward. Once it closes, you are back to the ordinary rules and the ordinary exposure.

What you get: no penalty, plus a capital allowance sweetener

Two things here, and the second one is easy to miss.

First, the SVDP itself. Come forward voluntarily, update your records, and make the corrections, and you do it without any penalty. That is the core of the programme.

Second, a separate reward for getting fully compliant. To encourage businesses that comply in full, the government agreed to speed up a tax incentive. It allows a full capital allowance claim within one year on the cost of acquiring ICT equipment, and on the cost of developing or modifying the computer software you use for e-Invoice.

Normally capital allowance is spread across several years. Here you pull the full claim into a single year. If you have been spending on systems to get e-Invoice ready, that is real cash flow back in your pocket sooner.

The media statement sets out the principle. The detailed mechanics, such as which year of assessment applies and the exact conditions, will follow in the rules and guidance, so confirm the fine print before you claim.

The protection, and its two limits

Disclose in good faith and follow HASiL's requirements, and HASiL will not put the disclosed matters through a compliance review or enforcement action. That holds even if you have already been notified for a compliance review.

Two things fall outside the protection. If what you submit still does not meet the requirements, it is not covered. And

If the matter involves fraud, wilful default, or negligence, it is not covered either. This is for honest catch-up, not for burying something that should never have happened.

The operational details people trip over

Any e-Invoice you push through the SVDP must use a special version. No digital signature, use SVDP 1.2. With a digital signature, use SVDP 1.3. These versions are for this programme only. You cannot use them for your normal submissions.

And if you are clearing missed consolidated e-Invoices, you cannot submit the whole backlog in one go. They must go in separately, month by month.

Where to get help

HASiL opened dedicated e-Invoice channels: the e-Invoice Help Desk on 03-8682 8000, running 24 hours, MyInvois Live Chat, and email to myinvois@hasil.gov.my for general e-Invoice questions.

KTP's View

It is easy to read the words "voluntary disclosure" and assume the programme is meant for someone else. For most SMEs, it is not. If you started e-Invoice under pressure, chances are there are gaps in your first months, whether that is missed invoices, wrong fields, or consolidated submissions that never went in properly.

This window gives you a clean way to fix all of that without a penalty, and it pairs with a capital allowance you can pull forward into a single year. That combination does not come around often.

Our suggestion is simple. Before the year turns, run an honest review across your e-Invoice submissions since your mandatory date. Find the gaps yourself, before HASiL does. For groups with several entities, do it entity by entity, because the exposure sits at each company, not at the group. Then decide what to disclose under the SVDP, and while you are at it, tally your ICT and software spend so you do not leave the accelerated allowance on the table.

This article is general information on the IRBM e-Invoice SVDP announced on 7 July 2026. It is not advice on your specific facts. Statutory references, programme details, and incentive mechanics should be confirmed against the primary IRBM documents before you rely on them. Speak to us before acting on anything here.

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