Fix missed or wrong e-invoices, penalty-free
If you missed e-invoices after your mandatory date, or filed some with errors, LHDN offers a way to put it right without penalty.
The programme in short
LHDN's e-Invoice Special Voluntary Disclosure Programme (SVDP) runs from 7 July 2026 to 31 December 2027. It covers taxpayers who:
- missed some e-invoices after their mandatory implementation date,
- submitted e-invoices with errors or non-compliant information,
- submitted no e-invoices at all for a period, or
- are under, or have been notified of, an e-invoice compliance review.
For e-invoices disclosed under the programme, LHDN will not carry out compliance reviews or enforcement, including penalties and prosecution. This only holds if the disclosed e-invoices themselves meet LHDN's requirements and you act in good faith.
How to catch up
The full step-by-step guide, including how envoice files each missed month, is here: Fix missed or wrong e-invoices, penalty-free (LHDN VDP).
Source
- LHDN e-Invoice Specific Guideline, section 17