E-Invoice Special Voluntary Disclosure Programme
Understand Malaysia's e-Invoice SVDP requirements and learn how AutoCount Accounting V2 Revision 45 or later can help businesses prepare and submit eligible voluntary disclosure e-Invoices.
What Is the e-Invoice Special Voluntary Disclosure Programme (SVDP)?
You can submit and manage missed or corrected e-invoices under LHDN's Special Voluntary Disclosure Programme (SVDP) directly in AutoCount Accounting (Version 2.2 Revision 45 or later).
Malaysia's e-Invoice Special Voluntary Disclosure Programme allows eligible taxpayers to voluntarily correct and regularise certain past e-Invoice compliance issues.
The programme is designed to help businesses address missing, incorrect or non-compliant e-Invoices relating to periods after their mandatory e-Invoice implementation date.
Review historical transactions before the programme deadline.
Who May Participate?
The SVDP may apply to businesses that identify e-Invoice compliance issues after their mandatory implementation date.
Missing e-Invoices
Businesses that failed to submit or accidentally missed certain e-Invoices.
Incorrect Information
e-Invoices that were submitted with incorrect information or require correction.
Non-Compliance Issues
Documents that did not meet applicable e-Invoice specifications or requirements.
Compliance Review
Businesses currently undergoing, or notified about, an LHDN e-Invoice compliance review.
Past Periods
Outstanding e-Invoice transactions from relevant periods after mandatory implementation.
Self-Billed e-Invoices
Eligible missing self-billed e-Invoices may also be regularised under the programme.
What Protection Does the SVDP Provide?
Under the applicable e-Invoice guidelines, LHDN states that compliance reviews and enforcement actions, including penalties and prosecution, will not be undertaken in relation to e-Invoices properly disclosed under the SVDP.
Protection may not apply where submitted e-Invoices do not comply with applicable legislation or guidelines, where the voluntary disclosure involves fraud, or where the non-compliance resulted from negligence.
SVDP 1.2 vs SVDP 1.3
LHDN has designated special document versions specifically for e-Invoices submitted under the SVDP.
| Document Version | When It Is Used |
|---|---|
| SVDP 1.2 | For submissions without a digital signature. |
| SVDP 1.3 | For submissions with a digital signature. |
Consolidated e-Invoices Must Follow the Transaction Month
If a business failed to submit consolidated e-Invoices for several months, the affected transactions should not simply be combined into one lump-sum submission.
Each consolidated e-Invoice should be prepared according to the relevant month in which the transactions occurred.
| Transaction Month | Required Submission |
|---|---|
| January 2026 | Separate consolidated e-Invoice |
| February 2026 | Separate consolidated e-Invoice |
| March 2026 | Separate consolidated e-Invoice |
| April 2026 | Separate consolidated e-Invoice |
How Are Transactions Above RM10,000 Treated?
The applicable e-Invoice guidelines provide examples involving transactions below and above RM10,000.
| Transaction | Example Treatment |
|---|---|
| RM12,000 transaction | Submit as an individual transactional e-Invoice. |
| 10 transactions below RM10,000 each | May qualify for a consolidated e-Invoice if the applicable requirements are met and the buyers did not request individual e-Invoices. |
Actual treatment depends on the transaction type, buyer request and applicable consolidation rules. Businesses should review each transaction before deciding how it should be submitted.
Can SVDP Be Used for Self-Billed e-Invoices?
Yes. The programme may also be used to regularise eligible missing self-billed e-Invoices.
Businesses must still follow the applicable self-billed e-Invoice requirements when preparing their voluntary disclosure.
SVDP 1.2
Used when the self-billed e-Invoice is submitted without a digital signature.
SVDP 1.3
Used when the self-billed e-Invoice is submitted with a digital signature.
AutoCount Accounting V2 Rev 45 Supports e-Invoice SVDP
AutoCount Accounting V2 Revision 45 includes functions that support the preparation and submission of eligible transactional, consolidated and self-billed e-Invoices under the SVDP.
Businesses should update to a supported AutoCount revision before processing affected documents.
- Prepare eligible SVDP e-Invoices
- Support transactional e-Invoice submissions
- Support consolidated e-Invoice submissions
- Support eligible self-billed e-Invoices
- Use SVDP 1.2 or SVDP 1.3 where applicable
- Manage historical e-Invoice corrections
Note: AutoCount does not automatically determine whether every transaction qualifies for SVDP protection. Businesses remain responsible for determining the correct transaction treatment and ensuring that submitted information is accurate and compliant.
Prepare Your Business for e-Invoice SVDP
A structured review can help reduce errors before submitting voluntary disclosure e-Invoices.
Confirm Implementation Date
Determine when your business became subject to mandatory e-Invoice implementation.
Identify Affected Documents
Find missing, rejected, incorrect or non-compliant e-Invoices.
Review Transaction Month
Organise affected transactions according to their original transaction month.
Determine Document Type
Decide whether the transaction requires transactional, consolidated or self-billed e-Invoice treatment.
Update AutoCount
Ensure AutoCount Accounting is running V2 Revision 45 or another officially supported revision.
Select SVDP Version
Use SVDP 1.2 without digital signature or SVDP 1.3 with digital signature.
Review Before Submission
Check buyer, supplier, transaction and document information for completeness and accuracy.
Keep Supporting Records
Retain transaction documents, submission results and relevant supporting records.
Frequently Asked Questions
When does the Malaysia e-Invoice SVDP end?
Can several months of missing consolidated e-Invoices be combined?
What is the difference between SVDP 1.2 and SVDP 1.3?
Can missing self-billed e-Invoices be submitted under SVDP?
Does AutoCount automatically determine SVDP eligibility?
Need Help With AutoCount e-Invoice SVDP?
Make sure your AutoCount version is ready for SVDP submissions. Review your e-Invoice settings, affected transactions and SVDP document type before submission.