Introduction

Malaysia’s tax landscape is evolving rapidly. With SST expansions effective 1 July 2025 and the final phase of e-Invoicing commencing under the Interim Relaxation Period ahead of full enforcement on 1 January 2027, businesses must adapt quickly. Notably, the e-Invoicing compliance exemption threshold has increased to RM3 million. Concurrently, LHDN’s Special Voluntary Disclosure Programme (SVDP), introduced in July 2026, underscores a strict "substance over form" approach, demanding precise documentation like exact legal names and SSM-registered BRNs.

This 1-day programme equips leaders with critical updates on SST scope expansions, e-Invoicing workflows, and SVDP implications. Attendees will learn to navigate regulatory shifts, ensure accurate SST-02 submissions, and rectify past non-compliance before the July 2027 deadline, safeguarding against severe penalties.

Learning outcomes

Upon completion of this programme, participants will be able to:

1. Navigate the final phases of the national e-Invoicing rollout, including the Interim Relaxation Period and the updated RM3 million exemption threshold.
2. Understand the latest SST expansions effective July 2025, including newly taxed goods, revised rates, and newly prescribed service groups.
3. Master the end-to-end e-Invoicing process flow, from issuing and validating to managing complex scenarios like self-billed and consolidated invoices.
4. Ensure strict compliance with documentation requirements, emphasizing the "substance over form" principle for accurate legal names and SSM-registered BRNs.
5. Accurately prepare and submit SST-02 returns, including claiming valid exemptions, intra-group reliefs, and bad debt deductions.
6. Leverage the Special Voluntary Disclosure Programme (SVDP) to rectify past non-compliance and avoid severe penalties before the 31 July 2027 deadline.

Target audience

• Company directors, business owners & professionals
• Manufacturers, importers, traders
• Healthcare, education, construction, leasing, wellness businesses
• IT, management, consultancy firms
• Operations, sales, production managers
• Finance managers, accountants, accounting staff

Course Outline

Module 1: E-Invoicing

1. Framework & Rollout Milestones: Understanding the phased implementation, the Interim Relaxation Period, full enforcement on 1 January 2027, and the updated RM3 million compliance exemption threshold.
2. Core Process Flow & Management: Navigating the end-to-end lifecycle of issuing, validating, sharing, and securely storing e-Invoices, including resolving discrepancies.
3. Advanced Scenarios & Complex Cases: Managing self-billed invoices, consolidated e-Invoices, and handling unique or complex transaction types.
4. Applicable Transactions & Exemptions: Identifying which transactions require e-Invoicing, understanding specific exemptions, and ensuring accurate proof of income and expense.

Module 2: Sales & Service Tax (SST)

1. SST Expansions & 2026 Changes: Navigating the post-transition SST landscape effective 1 July 2026, including major scope expansions and their direct business impact.
2. Sales Tax Scope & Coverage: Understanding taxable goods (including newly taxed items), new 5% and 10% rates, key definitions, and claiming exemptions/deductions.
3. Service Tax Scope & Coverage: Analyzing prescribed service groups (A-M), focusing on new additions like Rental/Leasing, Construction, Education, and updates in healthcare and financial services.
4. Special Areas & Reliefs: Managing designated/special area exemptions, intra-group reliefs, and navigating non-reviewable contracts.

Module 3: Compliance & Documentation

1. Business Registration & Thresholds: Understanding updated registration requirements, new thresholds, and rules for SST and e-Invoicing compliance.
2. Documentation & Record-Keeping: Mastering the 67 fields of the e-Invoice, strict invoicing rules, and the "substance over form" requirement for exact legal names and SSM-registered BRNs.
3. SST-02 Returns & Deductions: Accurately preparing and submitting SST-02 returns, including claiming valid exemptions and bad debt deductions.

Module 4: Special Voluntary Disclosure Programme (SVDP)

1. SVDP Overview & Timeline: Understanding the programme introduced on 7 July 2026, eligibility criteria, and the 31 July 2027 compliance deadline.
2. Substance Over Form Compliance: Addressing critical documentation discrepancies, ensuring exact legal names and BRNs on e-Invoices, and rectifying past SST-02 submission errors.
3. Risk Mitigation & Penalty Avoidance: Strategies for fulfilling compliance responsibilities, minimizing audit risks, and avoiding severe penalties under various legislations.