Overview
Malaysia’s Inland Revenue Board (HASiL) has recently made key announcements impacting electronic invoicing (e-invoice) and tax document submission via the Malaysian Income Tax Reporting System (MITRS). These changes affect companies, REITs, unit trusts, and other trust bodies from August and September 2026. (hasil.gov.my)
Key Changes and Timeline
| Entity / Category | Change | Effective Date |
|---|---|---|
| Unit Trusts / Property Trusts (TC), Co-operative Societies (CS), Trust Bodies (TA) | Required to submit Section 82B specified documents via MITRS | 1 August 2026 (hasil.gov.my) |
| REITs / Property Trust Funds (TR) | Same MITRS extension | 1 September 2026 (hasil.gov.my) |
| All users of e-invoice / MyInvois SDK | Updated SDK versions; new special voluntary disclosure programme (SVDP) document versions 1.2 & 1.3; TIN & Business Registration Number validation required | SVDP until 31 December 2027; validation effective 1 August 2026 (sdk.myinvois.hasil.gov.my) |
What You Must Do
- Update your accounting or ERP systems to support the latest MyInvois SDK versions (SVDP 1.2 or 1.3 depending on whether digital signatures are used). (sdk.myinvois.hasil.gov.my)
- Ensure that your tax-exempt transactions are properly reported. The SDK now clarifies that including a non-zero tax amount is acceptable even when a transaction is exempt, as long as the reason is given. (sdk.myinvois.hasil.gov.my)
- Prepare for the MITRS extension. If you’re part of a trust, property fund, cooperative, or similar entity, gather all documents required by Section 82B and submit them via MITRS within 30 days after the return due date. (hasil.gov.my)
- Train staff and inform stakeholders. Both finance and IT teams need to understand the new requirements, especially around system integration, document specifications, and deadline management.
Practical Example
-
A REIT that previously submitted documents manually will need to shift to uploading required documents via MITRS starting 1 September 2026. Delays or errors could lead to penalties under Section 82B. (hasil.gov.my)
-
An SME using vouchers under SVDP without digital signatures will use SDK version 1.2 document format. If digital signatures are part of their process, version 1.3 applies. (sdk.myinvois.hasil.gov.my)
Implications & Risks
- Compliance risk increases for entities with tight deadlines or less mature IT infrastructure.
- Penalties under Section 82B can range up to large fines and/or imprisonment for serious offences. (hasil.gov.my)
- Operational costs may rise temporarily due to system upgrades, training, or adjusting documentation workflows. However, longer-term savings are likely via streamlining and reduced errors.
Advice & Best Practices
- Start early: begin system changes now—well ahead of the 1 August and 1 September deadlines.
- Use checklists to ensure documents meet format, size (PDF), translation (to English or Malay) if needed, and proper naming.
- Engage a qualified tax advisor or legal counsel if you're unsure about what documents are ‘specified’ under Section 82B.
- Keep detailed records of uploads and any communications, in case of audits.
Conclusion: The near term is critical. Entities subject to the MITRS extension and MyInvois-e-invoice updates should begin transforming their processes now to avoid compliance issues and take advantage of Malaysia’s drive toward digital tax efficiencies.