Malaysia's Inland Revenue Board opened an amnesty for e-invoicing non-compliance on 7 July 2026 until 31 December 2027, exempting compliant taxpayers from penalties and prosecution while offering accelerated capital allowance claims—though protections don't apply to fraud or technical failures. 

RF Report

The Inland Revenue Board of Malaysia (IRBM) announced on 7 July 2026 that it’s rolling out an amnesty programme for businesses that haven’t fully complied with e-invoicing rules. The Special Voluntary Disclosure Program (SVDP) is effective immediately and runs from 7 July 2026 to 31 December 2027.

The programme is open to taxpayers who fall into any of the following categories:

  • Taxpayers who have implemented e-Invoicing in accordance with the prescribed timeline but have not fully submitted e-Invoices for certain transactions;
  • Taxpayers who have submitted e-Invoices containing errors or information that does not comply with the prescribed specifications and requirements; and
  • Taxpayers who have failed to submit e-Invoices for any period commencing from the date on which e-Invoicing became mandatory.

Participants must file corrected information that matches the General e-Invoicing Guidelines and Specific e-Invoicing Guidelines—accuracy matters, or the amnesty doesn’t apply.

To encourage adoption, the government attached a benefit: businesses can claim a full capital allowance within one year for ICT equipment and software development costs tied to e-invoicing implementation. This accelerates what would normally be a slower deduction schedule.

SVDP protections and limits

Disclosures under the programme are accepted if taxpayers act in good faith and meet all requirements. Taxpayers bear responsibility for ensuring their submissions are accurate. The amnesty shields participants from compliance reviews, enforcement actions, penalties, and prosecution related to the disclosed e-invoices. That protection doesn’t extend to invoices that fail to meet technical specifications or submissions involving fraud, willful default, or negligence. The updated e-Invoice Specific Guideline contains additional details and worked examples.

Besides the SVDP, the Inland Revenue Board of Malaysia (IRBM) also released the updated e-Invoice Specific Guideline Version 4.8 on 7 July 2026.

This specific guideline assists taxpayers in implementing the e-Invoice system effectively under the Income Tax Act 1967. The guideline provides detailed technical instructions and visual workflows for various commercial activities, including e-commerce, cross-border transactions, and dividend distributions. It highlights two primary scenarios for businesses: issuing individual e-Invoices for buyers who need tax substantiation and creating consolidated e-Invoices for those who do not.

To ease the transition, the IRBM offers concessions for individual taxpayers, allowing them to use specific identification formats like Tax Identification Numbers (TIN) or MyKad details. Furthermore, the guide covers complex accounting situations such as self-billed e-Invoices, employee reimbursements, and currency exchange treatments.

Extensive tables and appendices are included to define the exact data fields required for digital validation through the MyInvois Portal or API.