Eligible taxpayers in Malaysia can voluntarily correct e-invoice submissions without penalties until 31 December 2027

Taxpayers will need to ensure that the voluntary declarations are correct, and aligned with both the general guidelines and specific guidelines for e-invoices.

The Ministry of Finance in Malaysia will be implementing the Special Voluntary Disclosure Programme for e-Invoice till 31 December 2027, as part of added efforts to reduce compliance costs for taxpayers, especially micro, small and medium enterprises (MSMEs).

Following the announcement, the Malaysian Inland Revenue Board (HASiL) has shared a list of taxpayer groups that this programme will apply to:

1. Taxpayers who have submitted their e-Invoices according to the specified timeline but have not submitted complete e-invoices for certain transactions;
2. Taxpayers who have submitted e-Invoices but there are errors or information that does not comply with the specified specifications, and
3. Taxpayers who have not submitted e-Invoices for any period starting from the date of mandatory implementation of e-Invoices.

HASil said taxpayers will need to ensure that the voluntary declarations made through the submission of e-invoices are correct, and aligned with both the general guidelines and specific guidelines for e-Invoices.

The initiative, the Board said, will give taxpayers a chance to come forward voluntarily by updating information and making revisions and corrections to the requirements for issuing e-invoices, without being subject to any penalties.

In that vein, it added that the government has agreed to accelerate the granting of tax incentives by allowing full claims for capital allowances within one year for expenses incurred in the acquisition of information technology (ICT) equipment, as well as the cost of developing or modifying computer software used for the purpose of implementing e-invoices.

HASiL urged those who need assistance and advisory services to reach out via the following channels:

• Visit HASiL's office;
• Contact the 24-hour e-invoice helpdesk at at 03 8682 8000;
• Drop an email to: myinvois@hasil.gov.my, and
• Submit a customer feedback form: https://feedback.myinvois.hasil.gov.my.

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