If your company has fallen behind on e-Invoice compliance since the mandate began, there is now a structured way to correct it. IRBM has introduced a programme called SVDP, which allows businesses to disclose and fix past e-Invoice issues without facing penalties. Here is what every Malaysian business owner should know.
What Does SVDP Stand For?
SVDP stands for e-Invoice Special Voluntary Disclosure Programme.
In simple words: it is a correction period. During this time, you can disclose to IRBM about e-Invoice problems from the past. If you do it the right way, you will not be penalty for those old mistakes.
When Does SVDP Run?
SVDP started on 7 July 2026 and will end on 31 December 2027. That gives businesses about 18 months to check their records and fix any problems.
Why Was SVDP Introduced?
Since Malaysia rolled out mandatory e-Invoicing, many businesses have found gaps in their records. Common problems include:
- Did not submit or missed submitting required e-Invoices after their mandatory e-Invoice implementation date.
- Submitted e-Invoices with errors or information that does not meet IRBM requirements.
- Failed to submit e-Invoices for certain transactions or reporting periods.
- Are currently undergoing, or have been notified of, an IRBM e-Invoice compliance review.
Most of these mistakes happen by accident, not on purpose. SVDP gives businesses a safe way to correct these mistakes themselves, instead of waiting for IRBM to find the problem first.
What Do You Get If You Use SVDP?
If you come forward honestly and give complete, correct information, you will generally get:
- No compliance review for the issues you disclose
- No enforcement action
- No penalties
- No prosecution
In effect, self-correction under SVDP is treated far more favorably than non-compliance that is later identified through an IRBM audit or investigation. AutoCount Accounting software supports these, submitting under SVDP is straightforward you just check a box and the system handles the rest.
What SVDP Does NOT Cover
SVDP is intended to support genuine, good-faith correction and not to shield deliberate non-compliance. The relief does not apply where:
- You committed fraud
- You broke the rules on purpose (wilful default)
- Your mistake was due to negligence
- You are still not compliant even after disclosing
How to Get Ready for SVDP
Here is a simple step-by-step way to prepare:
- Check your mandatory start date. Find out when your business was required to begin e-Invoicing.
- Review your past transactions. Look at sales, purchases, payments to agents or foreign suppliers, and self-billed transactions.
- Compare with MyInvois. Match your accounting records against what was actually submitted to the MyInvois system.
- Find the gaps. Look for e-Invoices that are missing, wrong, duplicated, or incomplete.
- Submit the correction. Use the right SVDP format (1.2 or 1.3) to disclose and fix the issue.
- Do it early. Do not wait until close to December 2027. Give yourself enough time to review everything properly.
Conclusion
SVDP represents a structured, time-bound opportunity for Malaysian businesses to regularise their e-Invoice compliance without facing penalties, provided disclosures are made honestly and completely. It is intended for genuine oversights, not deliberate non-compliance. Businesses with any uncertainty about their e-Invoice history should begin reviewing their records now, well ahead of the 31 December 2027 deadline.