PKPS e-invoice: file missed e-invoices without penalty

Updated 7 November 2026

Short answer

Missed e-invoices since your mandatory date, or filed some with wrong details? Under LHDN's PKPS, which runs from 7 July 2026 to 31 December 2027, you can file them now and LHDN will not fine or prosecute you for them. There is no form to send: filing them correctly is the disclosure.

Do you need PKPS?

Yes, if your business had to start e-invoicing and something slipped after that date:

you skipped e-invoices for some sales, or for whole months,
you filed e-invoices with wrong details, or
LHDN has told you a compliance review is coming. You still qualify.

No, if your annual turnover is below RM3 million and you meet LHDN's exemption. You do not have to e-invoice at all, so there is nothing to disclose.

What you get

For everything you file under PKPS, LHDN will not review, fine or prosecute you. Outside the programme, each missed e-invoice can cost RM200 to RM20,000 (see LHDN e-invoice penalties). That is why it is worth doing before 31 December 2027, not after.

The protection only holds if what you file is correct and honest. Filing wrong data again, or hiding sales on purpose, is not covered.

What LHDN asks for, in plain words

A PKPS label on each e-invoice. LHDN uses a special version tag so it can tell a disclosure from a normal filing. envoice adds it for you. It may not be used on normal sales.
One consolidated e-invoice per month. Missed walk-in sales for March to June means four consolidated e-invoices, one for each month, not one big one. Each month has to match your books.
Big sales on their own. A single sale above RM10,000 needs its own e-invoice, the same as normal filing.
Today's date on the e-invoice. LHDN only accepts an e-invoice issued within the last 72 hours, so each one carries today's date. envoice keeps the real sale date in your records.
A fix is two documents. A credit note cancels out the wrong e-invoice, then a new one carries the correct details. LHDN asks for this instead of an edit, so both versions stay on record.

How to do it in envoice

Export your past sales from your POS, online store or spreadsheet as CSV or Excel, with the real date of each sale.
In envoice, open Upload CSV and tick Past sales under PKPS.
Choose what happens to sales with no buyer details: One e-invoice per sale, or Monthly consolidated e-invoice (fewer documents; you then file each month from the Consolidated page).
Check the preview and upload. You can close the tab: envoice keeps filing and emails you when it is done.

PKPS is for sales from before last month. This month and last month are still on time, so file those the normal way.

Fixing e-invoices you already filed

In Upload CSV, choose Correct e-invoices under PKPS. List each wrong e-invoice with its correct lines, and envoice files the credit note and the new e-invoice together. It also works for e-invoices filed outside envoice, using their LHDN UUID. For one or two fixes, tick File under PKPS on a credit note instead.

Which plan

Everything you upload counts toward the month you upload it, not the month of the sale. Pro (RM90 a month) covers 3,000 e-invoices. For a bigger backlog, take Enterprise (RM500 a month, no limit) for the month you file it, then switch back. See pricing.

Deadline

PKPS ends on 31 December 2027. You can file in several rounds until then, but LHDN asks you to file as soon as you find a gap.

Start free and file your backlog

Step by step, with the CSV columns: Fix missed or wrong e-invoices.

This is general information, not tax advice. Rules and thresholds are set by LHDN and can change. Confirm your specific situation with LHDN or your tax agent.

Frequently asked questions

Do I need to register or apply for PKPS?

No. LHDN says no registration or application is needed. You take part by filing the missed e-invoices, or the corrections, with the PKPS label before 31 December 2027.

Can I put several months into one consolidated e-invoice?

No. LHDN wants one consolidated e-invoice for each month of sales, so each month matches your books.

LHDN has told me a review is coming. Is it too late?

No. Businesses under review, or told one is coming, are covered too.

How do I fix an e-invoice I filed wrong?

File a credit note that cancels it, then a new e-invoice with the correct details, both with the PKPS label. envoice can do this in bulk from a CSV, even for e-invoices filed outside envoice.

My turnover is below RM3 million. Do I need PKPS?

No. If you meet LHDN's exemption you do not have to e-invoice, so there is nothing to disclose.