Kuala lumpur: The e-Invoice Special Voluntary Disclosure Programme (PKPS), effective until December 31, 2027, is open to three categories of taxpayers, according to the Inland Revenue Board (IRB).

According to BERNAMA News Agency, the programme is designed for taxpayers who failed to submit e-Invoices for specific transactions, those who submitted e-Invoices with errors or which did not meet stipulated requirements, and those who failed to submit e-Invoices for any period from the mandatory e-Invoice implementation date.

The IRB has advised taxpayers to ensure that voluntary disclosures made through e-Invoice submissions are accurate and comply with the General and Specific e-Invoice Guidelines. "This initiative offers taxpayers the opportunity to come forward voluntarily to update information and review or rectify e-Invoice issuance requirements without incurring penalties, thereby supporting the aspiration to digitalise business operations," the IRB stated.

As part of the programme's benefits, the government has agreed to accelerate tax incentives for those fully complying with e-Invoice implementation. This includes allowing taxpayers to fully claim capital allowances within a single year for expenses related to the purchase of ICT equipment and costs for developing or modifying computer software used for e-Invoice implementation.

Taxpayers seeking assistance and advice can contact the IRB through dedicated e-Invoice channels, including IRB offices nationwide, the e-Invoice helpdesk, MyInvois Live Chat, email, and the MyInvois customer feedback form.

Prime Minister Datuk Seri Anwar Ibrahim announced the introduction of the e-Invoice Voluntary Disclosure Programme to reduce business compliance costs, particularly for micro, small, and medium enterprises (MSMEs). Anwar, who is also the Finance Minister, assured that during the programme period, the IRB would not impose penalties on any updates, revisions, or corrections submitted voluntarily.