Summary
- Malaysia’s Inland Revenue Board, also known as HASiL or LHDN, has made dedicated MyInvois document versions 1.2 and 1.3 available for historical e-Invoice submissions under the Special Voluntary Disclosure Programme, or SVDP. [linkedin.com], [sdk.myinvo…sil.gov.my]
- Version 1.2 follows the structure of version 1.0 without requiring a digital signature, while version 1.3 follows version 1.1 and includes digital-signature validation. No new structural elements have been introduced. [biztrak.com], [sdk.myinvo…sil.gov.my]
- Taxpayers should use the SVDP versions only to regularise past e-Invoice compliance failures. The programme is available until 31 December 2027, but it does not remove the need to report and account for the underlying transactions correctly. [sdk.myinvo…sil.gov.my], [hasil.gov.my], [sovos.com]
Extended article
Malaysia’s Inland Revenue Board, or HASiL, has introduced dedicated document versions in the MyInvois Software Development Kit that allow taxpayers to submit e-Invoices relating to historical transactions under the country’s e-Invoice Special Voluntary Disclosure Programme.
The development addresses an important practical obstacle for businesses seeking to correct past e-Invoicing failures. Under the ordinary MyInvois validation process, the e-Invoice issue date and time are generally expected to reflect the current date and time. The SVDP versions provide a specific route through which qualifying historical transactions can instead be regularised. An update published on 14 October 2026 confirms that SVDP document versions 1.2 and 1.3 can be used for back-dated transactions. [linkedin.com], [sdk.myinvo…sil.gov.my]
Two versions for historical submissions
The MyInvois SDK now includes two dedicated SVDP versions:
- Version 1.2 maintains the same document structure as version 1.0 and does not apply digital-signature validation.
- Version 1.3 maintains the version 1.1 structure and supports digital-signature validation.
No additional fields or structural elements have been introduced. The SVDP versions therefore principally provide a distinct technical submission route for voluntary disclosures rather than establishing a new invoice data model. They are available for invoices, credit notes, debit notes, refund notes and the corresponding self-billed documents. [biztrak.com], [sdk.myinvo…sil.gov.my]
Businesses that already use version 1.1 for their normal, current e-Invoice submissions can generally continue doing so. However, taxpayers wishing to submit historical documents under the SVDP must ensure that their ERP system, middleware or e-Invoicing service provider supports the appropriate SVDP version. Batch-upload users should similarly use an updated template that supports versions 1.2 and 1.3. [biztrak.com], [sovos.com]
Purpose of the Special Voluntary Disclosure Programme
The SVDP was introduced to allow taxpayers to regularise earlier failures or errors relating to Malaysia’s e-Invoice requirements. It may be relevant where transactions were not submitted to MyInvois, documents were rejected and not subsequently resubmitted, or validated e-Invoices contained information that did not comply with the relevant legislation or e-Invoice guidance. [hasil.gov.my], [einvoice.a…tek.com.my]
HASiL has confirmed that taxpayers that submitted e-Invoices containing errors or non-compliant information may participate in the SVDP. This provides an opportunity to correct identified gaps before they are detected through a tax audit, investigation or data reconciliation exercise. [hasil.gov.my]
The programme is available until 31 December 2027. The SVDP-specific versions may only be used during that period and should not be used as an alternative to timely submission of current transactions. [sdk.myinvo…sil.gov.my], [sovos.com]
Compliance implications for businesses
The ability to back-date SVDP submissions does not mean that businesses can routinely postpone e-Invoice reporting. Versions 1.2 and 1.3 are corrective tools intended for voluntary disclosure of historical compliance failures. Normal transactions should continue to be submitted using the ordinary MyInvois document versions and within the applicable submission timelines.
Businesses considering an SVDP disclosure should therefore:
- Reconcile ERP and accounting records against the documents validated through MyInvois.
- Identify missing, rejected, duplicated or incorrectly submitted documents.
- Determine whether the relevant failures fall within the scope of the SVDP.
- Configure their systems to generate the correct version, either 1.2 without digital-signature validation or 1.3 with digital-signature validation.
- Retain supporting records explaining the original transaction, the compliance failure and the corrective submission.
Participation in the programme does not replace the underlying accounting, record-keeping or tax-reporting obligations. Taxpayers remain responsible for ensuring that their income and transactions are completely and accurately reported and for retaining evidence that supports the corrected submissions. [hasil.gov.my]
Practical next step
Malaysian businesses should not wait until the end of the disclosure period to review their historical e-Invoice data. A structured reconciliation between MyInvois records, sales ledgers, accounts-receivable data and tax returns can identify gaps early and provide sufficient time to update system integrations and prepare the necessary supporting documentation.
Further information is available through the official MyInvois document-type overview, the HASiL e-Invoice guidance page and the MyInvois SDK documentation for SVDP invoice version 1.2.
