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Guidelines 4.7 and 4.8 bring a voluntary disclosure programme to 2027

Regulatory·8 July 2026·2 replies·6 likes

Daniel P.8 July 2026
New guidelines went up yesterday, 4.7 and 4.8, and with them a voluntary disclosure programme running to the end of 2027. Disclose an e-invoice under it and you avoid the compliance review, the penalty and prosecution. It will not help if what you submit under the programme is itself non-compliant, or where there was fraud, wilful default or negligence. Note you have to submit using the SVDP 1.2 or 1.3 e-invoice version. If you know you have bad submissions sitting there, now is the time.
Steve M.8 July 2026
Is that the same as the phase 4 relaxation or a separate thing? We are under RM5 million and everyone here assumes we are covered until 2028 either way.
James M.9 July 2026
Separate, they just happen to end on the same day. The relaxation lets you keep consolidating and turn down a buyer who asks for an individual invoice, with no prosecution meanwhile. The disclosure programme is for submissions already made. Both stop on 1 January 2028, so you are right about the date and wrong about the reason.

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Last activity 9 July 2026

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