很多老板以为：

「之前漏了一些 e-Invoice，应该没办法了吧？😨」

其实不一定！

📌 2026年7月7日开始，到2027年12月31日，是 e-Invoice 实施的宽限期。

在符合相关条件的情况下，如果你有这些情况👇

❌ 强制实施后没有提交 e-Invoice

❌ 某些月份 / 某些交易漏交

❌ e-Invoice资料填错或不符合规定

❌ 收到 e-Invoice 合规审查通知

可以了解一下 SVDP（特别自愿披露计划）。

简单讲就是：

👉 发现以前有遗漏

👉 把需要补交的资料整理好

👉 按正确的 SVDP 格式提交

👉 把之前的问题处理好

⚠️ 但不是「什么情况都可以直接补」！

例如：

📍 漏了4个月的综合电子发票

➡️ 需要按月份分别补交，并不是4个月合在一起交。

📍 漏了10笔低于 RM10,000 的交易

➡️ 在符合条件、没有人要求单笔 e-Invoice 的情况下，可以按照规则开具综合电子发票。

📍 漏了1笔 RM12,000 的交易

➡️ 因为超过 RM10,000 门槛，需要以单笔电子发票提交。

所以重点来了👇

SVDP不是叫你“随便补一补”就可以。

资料要准确、诚信提交，而且不能涉及欺诈、故意违约或过失等情况。

而且 SVDP 的提交也要使用正确的格式：

SVDP 1.2 或 SVDP 1.3，不能把过去的 SVDP补交内容混进日常的普通 e-Invoice交易。

👉 如果你的公司之前有漏交、错交 e-Invoice，

建议现在就先检查：

「到底漏了什么？」

「哪些交易需要补？」

「应该用什么方式提交？」

不要等到最后才整理资料📌

———————————————-

Many business owners think:

“Oops, I missed some e-Invoices before… is there nothing I can do now? 😨”

Not necessarily!

📌 From 7 July 2026 to 31 December 2027, the e-Invoice implementation grace period is in place.

If you fall under the relevant conditions, SVDP may be something you should look into if you have:

❌ Not submitted e-Invoices after the mandatory implementation date
❌ Missed e-Invoices for certain months / transactions
❌ Submitted incorrect or non-compliant e-Invoice information
❌ Received an e-Invoice compliance review notice

So, what exactly is SVDP (Special Voluntary Disclosure Programme)?

Simply put:

👉 Identify what was missed
👉 Organise the documents and information that need to be submitted
👉 Submit them using the correct SVDP format
👉 Take the necessary steps to rectify the previous omissions

⚠️ But it doesn’t mean that every situation can simply be “resubmitted”!

For example:

📍 Missed 4 months of consolidated e-Invoices
➡️ The omitted e-Invoices need to be submitted separately by month — not combined into one submission.

📍 Missed 10 transactions below RM10,000
➡️ If the relevant conditions are met and no individual e-Invoice was requested, a consolidated e-Invoice may be issued according to the applicable rules.

📍 Missed 1 transaction of RM12,000
➡️ As it exceeds the RM10,000 threshold, it needs to be submitted as an individual e-Invoice.

So, here’s the important part👇

SVDP is not simply about “submitting everything again”.

The disclosure must be accurate and made in good faith, and must not involve fraud, wilful default or negligence.

The SVDP submission must also use the correct format:

SVDP 1.2 or SVDP 1.3

And SVDP submissions should not be mixed with your normal ongoing e-Invoice transactions.

👉 If your company previously missed or submitted incorrect e-Invoices, it may be a good time to check:

“What exactly was missed?”

“Which transactions need to be submitted?”

“What is the correct submission method?”

Don’t wait until the last minute to organise your records 📌

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