Malaysia e-Invoice SVDP 2026: HASiL Introduces SVDP 1.2 & SVDP 1.3

Malaysia e-Invoice SVDP: HASiL Introduces New SVDP 1.2 and SVDP 1.3 Document Versions

Malaysia's Inland Revenue Board (HASiL) introduced a Special Voluntary Disclosure Programme for e-Invoice compliance on 7 July 2026. The programme gives businesses an eighteen-month window to correct past e-Invoice errors without facing penalties. HASiL released two new document versions in the MyInvois Software Development Kit to support this programme specifically. This MyInvois SDK update follows the e-Invoice Guideline Version 4.7 and the e-Invoice Specific Guideline Version 4.8, both published on 7 July 2026. Businesses using MyInvois need to understand these new document versions before the programme window closes.

Key Takeaways

• HASiL introduced the e-Invoice Special Voluntary Disclosure Programme (SVDP) on 7 July 2026 for eligible taxpayers.

• The SVDP allows businesses to correct past e-Invoice non-compliance without facing penalties, prosecution, or review.

• HASiL added two new MyInvois SDK document versions, SVDP 1.2 and SVDP 1.3, for SVDP submissions only.

• SVDP 1.2 does not require a digital signature, while SVDP 1.3 requires a digital signature on submission.

• The e-Invoice SVDP remains open until 31 December 2027, after which normal enforcement action resumes.

• Fraud, wilful default, and negligence are excluded from penalty relief under the e-Invoice SVDP. 

What Is the e-Invoice Special Voluntary Disclosure Programme?

The e-Invoice Special Voluntary Disclosure Programme (SVDP) lets taxpayers voluntarily correct past e-Invoice non-compliance without facing penalties. HASiL introduced the programme after cross-checking e-Invoice data submitted through MyInvois against taxpayers' income tax returns. This cross-checking helps HASiL find income that taxpayers did not report through e-Invoices. The programme took effect on 7 July 2026 and remains open until 31 December 2027. HASiL formalised the programme under Section 17 of the e-Invoice Specific Guideline, Version 4.8, and updated the general e-Invoice Guideline to Version 4.7 alongside these changes.

New e-Invoice SVDP Document Versions: SVDP 1.2 and SVDP 1.3

HASiL introduced two dedicated document versions in the MyInvois SDK to support SVDP submissions specifically:

• SVDP 1.2: SVDP 1.2 is the document version without a digital signature requirement, used for SVDP submissions only.

• SVDP 1.3: SVDP 1.3 is the document version with a digital signature requirement, used for SVDP submissions only.

Eligibility for the e-Invoice SVDP

The SVDP applies to specific categories of taxpayers who missed past e-Invoice compliance requirements entirely:

• Taxpayers who failed to submit e-Invoices from their mandatory implementation date onward.

• Taxpayers who submitted e-Invoices containing errors or non-compliant information under the guidelines.

• Taxpayers who omitted e-Invoices for certain business transactions or specific reporting periods entirely.

• Taxpayers already undergoing, or notified of, an active HASiL e-Invoice compliance review.

Exclusions From the e-Invoice SVDP

The penalty relief under the SVDP does not cover the situations listed below:

• Disclosures involving fraud committed by the taxpayer or their appointed business representatives.

• Disclosures involving wilful default in meeting mandatory e-Invoice reporting obligations under the guidelines.

• Disclosures involving negligence in preparing or submitting accurate e-Invoice records to HASiL.

Compliance Requirements Under the e-Invoice SVDP

Businesses and service providers integrating with MyInvois must complete several steps before the SVDP deadline:

1. Update API integrations to support the new SVDP 1.2 and SVDP 1.3 document versions.

2. Submit SVDP 1.2 and SVDP 1.3 documents only during the official SVDP effective period.

3. Download and use the latest Batch Upload template before submitting e-Invoices under the programme.

4. Follow all existing document validation rules unless the SDK specifies an SVDP-specific exception.

5. Submit previously unreported consolidated e-Invoices separately for each relevant transaction month, not together.

6. Refer to the sample XML and JSON files HASiL published for SVDP 1.2 and SVDP 1.3 on the official MyInvois SDK website.

How to Submit e-Invoices Under the SVDP

Taxpayers can follow this process to submit corrections under the e-Invoice SVDP:

1. Step 1: Identify any past e-Invoice gaps, errors, or omissions since the mandatory implementation date.

2. Step 2: Prepare the corrected e-Invoice using either the SVDP 1.2 or SVDP 1.3 document version.

3. Step 3: Submit the disclosure through the MyInvois API or the updated Batch Upload template.

4. Step 4: Submit unreported consolidated e-Invoices separately for each relevant transaction month, not as one lump sum.

5. Step 5: Retain complete and accurate records to support the voluntary disclosure made under the programme.

Due Dates for the e-Invoice SVDP

The table below lists the key dates businesses should track under the e-Invoice SVDP:

Impact of the e-Invoice SVDP on Businesses

Businesses that fail to update their systems in time risk losing SVDP eligibility entirely. The SVDP window closes on 31 December 2027, after which normal enforcement action applies to past e-Invoice gaps. HASiL has confirmed that voluntary disclosures made in good faith will not trigger a compliance review, prosecution, or penalty. Businesses that achieve full e-Invoice compliance during the SVDP window may also qualify for a one-year capital allowance claim on related ICT equipment and software costs, according to HASiL's public statement on the programme.

Conclusion

The Malaysia e-Invoice SVDP gives MyInvois taxpayers a fixed window to fix past e-Invoice errors. Businesses that act early can regularise past e-Invoice gaps before enforcement action resumes after the deadline. Businesses must update their systems to support SVDP 1.2 and SVDP 1.3 before submitting any SVDP disclosure. Taxpayers who complete this process before 31 December 2027 avoid penalties, prosecution, and further compliance scrutiny from HASiL. Businesses handling the Malaysia e-Invoice SVDP process can contact Flick Network at sales@flick.network for compliance support and MyInvois integration guidance. 

FAQs

1. What is the Malaysia e-Invoice SVDP? 
   The e-Invoice Special Voluntary Disclosure Programme lets taxpayers voluntarily correct past e-Invoice compliance gaps without facing penalties.

2. When does the Malaysia e-Invoice SVDP close? 
   The programme remains open from 7 July 2026 until 31 December 2027 for eligible taxpayers.

3. What are SVDP 1.2 and SVDP 1.3? 
   These are two dedicated MyInvois document versions introduced specifically for SVDP submissions during the effective period.

4. Can businesses use SVDP 1.2 and SVDP 1.3 for normal e-Invoice submissions?  
   No, these document versions apply only during the official SVDP effective period for voluntary disclosures.

5. Does the SVDP cover fraud or wilful non-compliance? 
   No, the programme excludes disclosures involving fraud, wilful default, or negligence under the guidelines.