Published: 22 July 2026
Malaysia’s e-Invoice system requires businesses to report invoice data electronically to the Inland Revenue Board of Malaysia through the MyInvois platform. The mandate has been introduced gradually based on annual turnover and now applies to most businesses, while smaller taxpayers may benefit from exemptions.
On July 7, 2026, IRBM updated its e-Invoice guidelines and introduced a Special Voluntary Disclosure Programme, known as SVDP.
The programme runs until December 31, 2027, and allows taxpayers to correct previous e-Invoice compliance issues. It covers businesses that failed to submit required e-Invoices, reported incorrect information or omitted invoices for certain transactions or periods. Taxpayers already subject to an e-Invoice compliance review may also apply.
Where disclosures are complete, accurate and made in good faith, IRBM will generally not impose penalties, enforcement measures or prosecution for the reported issues. This relief does not apply in cases involving fraud, deliberate non-compliance or negligence.
IRBM has also introduced two document versions specifically for SVDP submissions. These versions cannot be used for regular e-Invoice reporting.
For previously unreported consolidated e-Invoices, businesses must submit the documents according to the relevant transaction month instead of combining several months into a single submission.
