Found an e-Invoice Error From Months Ago? Here Is What LHDN Now Lets You Do

LHDN has introduced the e-Invoice Special Voluntary Disclosure Programme, running from 7 July 2026 to 31 December 2027. The programme gives businesses a formal window to identify and correct past e-Invoice non-compliance without the matter being treated as a fresh offence.

The programme covers a wide range of situations. This includes e-Invoices that were never issued, e-Invoices issued with inaccurate details such as an incomplete buyer address, e-Invoices issued under the wrong classification code, and transactions accidentally left out of a consolidated e-Invoice during the interim relaxation period.

No separate registration or application is required to take part. A business identifies the affected e-Invoice, issues a credit note e-Invoice to reverse it, and issues a new e-Invoice with the correct information. Submissions made under the programme must use the designated e-Invoice version SVDP 1.2 for submissions without a digital signature, or SVDP 1.3 for those with one.

Where the inaccurate e-Invoice is still within its 72-hour cancellation window, the business is not limited to the voluntary disclosure route. It may simply cancel the e-Invoice and reissue a corrected one under the usual e-Invoice rules. The programme is offered as an alternative rather than a replacement, so the business may choose either path for an error caught within that window.

Businesses that had already corrected their own e-Invoice errors before the programme began on 7 July 2026 do not need to cancel and resubmit those disclosures. The earlier correction continues to be recognised, provided it was made accurately and in good faith.

Sometimes a few transactions get left out of a consolidated e-Invoice by mistake during the interim relaxation period. When this happens, the business has two ways to fix it. One way is to cancel the earlier consolidated e-Invoice with a credit note and issue a fresh one covering the whole period, including the transactions that were missed. The other way is to leave the earlier consolidated e-Invoice as it is and issue a second one containing only the missed transactions.

Further errors found later can be disclosed separately, as long as each submission falls within the programme period. Related companies within a group must each submit their own disclosure, since a single group-wide submission is not accepted. Non-compliance caused by a third-party service provider or system vendor may also be disclosed, though responsibility for the correction still rests with the taxpayer.

If you wish to focus on running and growing your business, our CFO advisory team can take care of your accounting, payroll, tax planning, e-stamping, corporate secretarial and compliance matters for you. Feel free to WhatsApp us at 010-246 2151.