- Malaysia’s IRBM issued e-Invoice Specific Guideline Version 4.9 on 7 September 2026 under Section 134A of the Income Tax Act 1967, replacing Version 4.8 and complementing the main e-Invoice Guideline Version 4.8.
- A new dedicated chapter covers the e-Invoice Special Voluntary Disclosure Programme (SVDP), running from 7 July 2026 to 31 December 2027, allowing taxpayers to regularize missing, incorrect, incomplete, or non-compliant e-Invoices.
- Proper disclosures under the SVDP are generally protected from e-Invoice compliance reviews, penalties, and prosecution, except where the filing fails technical requirements or involves fraud, deliberate default, or negligence.
- System-integration users must use specific SVDP document versions: 1.2 if no digital signature is used, or 1.3 if a digital signature is used.
- The main e-Invoice Guideline update also raised the exemption threshold from RM1 million to RM3 million in annual turnover or revenue, generally exempting taxpayers below that level subject to further conditions.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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