Boss asked me, “Mr Koh, this e-Invoice Special Voluntary Disclosure Program (SVDP), should I go or not?”

I looked at him.
He actually was not asking about SVDP.

He was asking another thing.

“If I walk in myself to confess, will LHDN pay more attention to me?”
“Last time those voluntary disclosure, not many bad story meh?”
“If I honestly tell them, will I become kena twice?”
“If change government, will they still keep their word?”

This is the real fear of SME boss.

Many write until very beautiful.
Penalty-free.
Good faith.
No enforcement.
Voluntary disclosure.

Boss read already, inside the heart only got one sentence:
“Sounds very nice, but dare I trust or not?”

I understand.
Do SME for long time, boss most scared one is not penalty.

Boss most scared one is uncertainty.
You don’t disclose, scared later kena caught.
You disclose, also scared you send information inside yourself.
Left right also scared.

But this time e-Invoice SVDP, I will see it this way.

If your e-Invoice from mandatory date start,
really done clean clean, then of course good.

But if inside your heart you know then don’t bluff yourself.

Some invoice never submit.
Some e-Invoice submitted already, but field wrong.
Some consolidated e-Invoice never do monthly.
Some months, boss himself also dare not confirm whether fully submitted or not.

This kind of thing, not “should be nobody knows lah.”

Now is e-Invoice.
Last time paper invoice lying inside file, maybe still can sleep.

Now system will remember.
Sales got.
E-Invoice don’t have.
Sooner or later someone will ask.

So my answer is :
Will go.
But not simply go.

Not hear penalty-free, then immediately ask account staff midnight submit.
Not boss one sentence, “You help me补回去 lah.”
Not throw one whole pile of transaction inside, then hope HASiL see already will be touched.

SVDP is a window.

When the window is open, you can honestly fix back the past e-Invoice gap.
When the window closes, you go back to normal enforcement.
This window opens until 31 December 2027.

If really want to use this SVDP, don’t go empty-handed.
You must first review sales record.
Compare MyInvois submission.
Find out missing invoice, wrong field, wrong period, wrong consolidated submission.
Then only decide what to disclose.

Because SVDP protects good faith.
Not protect simply do.
Not protect fraud.
Not protect boss who clearly knows it is wrong, but still pretend don’t know.

You also need to look at cash flow at the same time.
The money you spent to comply, don’t forget to claim for nothing.

So, e-Invoice SVDP want to go or not?

My answer is:
If you got gap, you should seriously consider.

But don’t bring fear to go.
Even more don’t bring hope to go.
Because tax compliance cannot depend on hope.

SVDP is not for perfect company.
It is for company willing to correct.
The window is open.
Don’t wait until the window closes, then say you were blown away by the wind.

Read the full content in our blog
https://www.ktp.com.my/blog/e-invoice-special-voluntary-disclosure-programme/08july2026