电子发票自愿申报计划 SVDP E-Invoice Special Voluntary Disclosure Programme

The Inland Revenue Board of Malaysia (LHDN) has introduced the E-Invoice Special Voluntary Disclosure Programme (E-Invoice SVDP), which is available from 7 July 2026 to 31 December 2027, to assist taxpayers in regularizing their e-Invoice compliance without penalty, provided that the disclosure is made in good faith and in accordance with LHDN’s requirements.

马来西亚内陆税收局（LHDN）已推出 电子发票自愿申报计划（E-Invoice SVDP），计划期间为 2026年7月7日至2027年12月31日，以协助纳税人自愿纠正及完善电子发票合规事项。在符合诚信披露及遵守 LHDN 规定的情况下，相关申报可免于罚款或执法行动。

E-Invoice自愿申报计划 SVDP applies to:

E-Invoice Special Voluntary Disclosure Programme SVDP

✅ SVDP 必须以诚信方式进行，资料需准确并有适当文件支持

SVDP must be submitted in good faith with accurate and properly supported information.

✅综合电子发票须按交易月份分别提交，不可跨月份合并

Consolidated e-Invoices must be submitted based on the respective transaction month and cannot be combined across multiple months

✅使用指定版本，并符合所有规定方可享有保障 

Use the designated SVDP e-Invoice version and ensure compliance with all requirements to qualify for protection 

SVDP 1.2 适用于未使用数字签名提交的纳税人 submitting without digital signature

SVDP 1.3 适用于使用数字签名提交的纳税人 submitting with digital signature

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Recommended Action / 建议采取的行动

1. 确认公司的电子发票强制实施日期

   Identify the company’s mandatory e-Invoice implementation date.

2. 检查销售、收入、采购、进口交易、支付给代理 / 外国供应商款项，以及其他涉及自开电子发票的交易 Review sales, income, purchases, import transactions, payments to agents / foreign suppliers, and other self-billed e-Invoice transactions.

3. 将会计记录与 MyInvois 系统中的电子发票提交记录进行核对

   Compare accounting records with e-Invoice submissions in MyInvois.

4. 识别遗漏、错误、重复或资料不完整的电子发票记录 Identify missing, incorrect, duplicated, or incomplete e-Invoice records.

5. 在进行 SVDP 提交前，准备相关证明文件

   Prepare supporting documents before making any SVDP submission.