PKPS e-Invois: how to fix missed or wrong e-invoices

If you've missed some e-invoices, or sent some with the wrong details, LHDN's PKPS e-Invois lets you put them right between 7 July 2026 and 31 December 2027. LHDN says corrections made properly under the programme won't attract a penalty. There's no form to fill in and no approval to wait for. You correct the e-invoices within the window, following LHDN's guidelines. Check with your tax agent first, so you know exactly what needs fixing.

Who it's for

PKPS stands for Program Khas Pengakuan Sukarela e-Invois. In English it's the e-Invoice Special Voluntary Disclosure Programme (SVDP), so you'll see both names. Gaps happen. A busy month, a new system, a staff member who left, and suddenly a batch of sales has no e-invoice. This programme is LHDN's way of letting you fix that properly.

LHDN's media statement of 7 July 2026 lists three groups. You can use the programme if you:

started e-invoicing on time, but didn't submit e-invoices for some transactions;
submitted e-invoices that had mistakes or didn't meet the required specifications; or
haven't submitted any e-invoices since your mandatory start date.

If one of these sounds like you, the window is open until 31 December 2027.

If your revenue is under RM3 million

From 1 September 2026, businesses with annual revenue below RM3 million no longer have to issue e-invoices. LHDN's FAQ (Q19) says such a business doesn't need to join the programme for omitted e-invoices, and can stop issuing e-invoices straight away. That only holds if you meet all the exemption criteria in Section 1.6.10 of the e-Invoice Guideline.

The exemption doesn't apply if your business has a non-individual shareholder (another company, for example), a holding company, or a related company or joint venture with annual revenue of RM3 million or more (FAQ Q99). Related-company rules can get tricky, so check with your accountant or tax agent before you stop. You can also keep e-invoicing by choice.

Check out our RM3 million exemption guide walks through the full check.

How the fix works

You don't register or apply. What you do depends on what went wrong.

If you missed an e-invoice, issue it within the programme period.
If an e-invoice had wrong details, such as an incomplete buyer address or the wrong classification code, issue a credit note e-invoice to reverse the old one. Then issue a new e-invoice with the correct details.
If it's still within 72 hours of issuing, you can cancel and reissue as usual. LHDN says you may use the programme route instead if you prefer.
If a consolidated e-invoice (one e-invoice that bundles many small sales) left out some sales, you have two options. This applies to consolidated e-invoices issued during the interim relaxation period, LHDN's grace period after e-invoicing started for your business. You can issue a credit note e-invoice against it, then a new consolidated e-invoice covering everything for that period. Or you can issue a separate consolidated e-invoice for just the missed sales.

When you submit under the programme, LHDN asks you to use e-invoice version "SVDP 1.2" (without digital signature) or "SVDP 1.3" (with digital signature). If you use a software provider, ask them whether they support these versions before you start.

A few more points from LHDN's FAQ:

You can make more than one disclosure if you find more problems later, as long as it's before 31 December 2027.
Each company in a group makes its own disclosure.
If your system vendor caused the mistake, you can still join. The responsibility for compliance stays with you.
If you already corrected things before 7 July 2026, you don't need to cancel and resubmit them, as long as the earlier correction was accurate and made in good faith.

One more thing. If you plan to claim the capital allowance on your e-invoice setup costs, tell your tax agent that you used PKPS. That allowance has its own conditions, and our capital allowance guide explains them.

A simple clean-up checklist

Work through these with your accountant if you can.

Confirm your start date. Check which implementation date applies to your business, and whether you now qualify for the RM3 million exemption.
List your sales since that date. Use your sales records or bank statements so nothing slips through.
Match each sale to an e-invoice. Flag anything with no e-invoice, or with a rejected or invalid status.
Check the details on the ones you did submit. Buyer name, TIN (tax identification number), address and classification code are the usual trouble spots.
Fix the gaps. Issue the missing e-invoices, and use credit notes plus new e-invoices for the wrong ones.
Keep a short record of what you fixed and when, in case your accountant or LHDN asks later.

Don't leave it until December 2027. LHDN encourages businesses to disclose as soon as they find a problem, and the clean-up is easier while the sales are still fresh.

Need help?

LHDN runs an e-invoice helpdesk on 03-8682 8000 (24 hours), MyInvois Live Chat, and email at myinvois@hasil.gov.my. You can also visit an LHDN office. Your tax agent can help you decide what needs fixing.

FAQ

What is PKPS e-Invois?
LHDN's special voluntary disclosure programme for e-invoicing. It lets businesses correct missed or wrong e-invoices between 7 July 2026 and 31 December 2027.
When does PKPS e-Invois end?
31 December 2027. It started on 7 July 2026.
PKPS e-Invois tarikh akhir?
PKPS e-Invois berkuat kuasa mulai 7 Julai 2026 hingga 31 Disember 2027. Pengakuan sukarela perlu dibuat dalam tempoh ini.
Do I need to apply or register?
No. You fix the e-invoices within the period, following LHDN's guidelines.
Will I be fined for the mistakes I fix?
LHDN says corrections made properly under the programme won't attract a penalty. Your corrections need to be accurate and follow the e-invoice guidelines, so check with your tax agent if you're unsure.
My revenue is under RM3 million. Do I need to join?
Not if your business meets all the exemption criteria in LHDN's FAQ (Q19 and Q99). In that case you can stop issuing e-invoices straight away. Confirm with your accountant or tax agent first, especially if you have corporate shareholders, a holding company or related companies.
What if my correction is also wrong? Correct it again with a debit, credit or refund note e-invoice, as needed.

Making the next one easier

Once you're cleaned up, the aim is to stop the gaps coming back. With Duitbooks you can create an invoice, submit it to MyInvois and see LHDN's validation result right in the app, so a problem invoice shows up early. You can also upload your bank statement and match each line to an invoice, which makes step 3 of the checklist much quicker next time.

Duitbooks is free during beta, and early birds get an exclusive partnership offer after that. Try Duitbooks free

Sources

HASiL media statement, Program Khas Pengakuan Sukarela (PKPS) e-Invois, 7 July 2026 (Malay only)
LHDN e-Invoice General FAQs, updated 4 September 2026: Q19, Q99 and Part 5, Q123 to Q133

This post is general information, not tax advice. Check your own situation with your accountant or tax agent.