Singapore InvoiceNow E-Invoicing Requirements 2026

Last reviewed: 6 August 2026

Singapore e-invoicing requirements expanded on 1 April 2026. From that date, every business applying for voluntary GST registration must comply with the GST InvoiceNow Requirement, regardless of when the business was incorporated or its legal structure. Covered businesses must use an InvoiceNow-Ready Solution to transmit invoice data directly to the Inland Revenue Authority of Singapore (IRAS).

The mandate does not apply to every Singapore business at the same time. New compulsory GST registrants and existing GST-registered businesses enter progressively between April 2028 and April 2031. This guide explains the current timetable, who is covered, excluded businesses, reportable transactions, submission deadlines and the steps required to connect.

Singapore InvoiceNow deadlines at a glance

The 2028–2031 thresholds apply to existing GST-registered businesses and use total annual supplies reported for prescribed accounting periods ending in calendar year 2025. IRAS describes this as the total value of standard-rated, zero-rated and exempt supplies reported in Box 4 of the GST return.

Check the current GST InvoiceNow implementation timetable on IRAS.

What is InvoiceNow?

InvoiceNow is Singapore’s nationwide e-invoicing network. The Infocomm Media Development Authority (IMDA) introduced it in 2019, and it operates on the international Peppol standard.

Instead of a supplier creating an invoice that another person must manually copy into an accounting system, InvoiceNow allows structured invoice data to move from the supplier’s finance system to the customer’s system through accredited service providers. This can reduce manual entry and make invoice processing easier to automate.

A typical InvoiceNow transaction involves:

1. The supplier creates an invoice in an InvoiceNow-Ready accounting or finance solution.
2. The supplier’s Access Point sends the structured Peppol invoice through the InvoiceNow network.
3. The customer’s Access Point delivers it to the customer’s receiving solution.
4. Where the GST InvoiceNow submission feature is active, the required invoice data is also transmitted to IRAS.

Businesses are registered in the SG Peppol Directory and receive a Peppol ID. The ID allows other network participants to identify the correct business and send documents to its connected system.

Read IMDA’s official InvoiceNow overview.

InvoiceNow and the GST InvoiceNow Requirement are related but different

InvoiceNow is the network used to exchange structured electronic invoices. The GST InvoiceNow Requirement is the tax-administration obligation that requires covered GST-registered businesses to transmit specified invoice data to IRAS using an InvoiceNow-Ready Solution.

A business can join the InvoiceNow network before its mandatory tax implementation date. Existing GST-registered businesses are encouraged to onboard early, test their processes and activate the IRAS submission feature when appropriate.

Joining early does not remove the normal responsibilities of a GST-registered business. The business must still file GST returns, keep supporting records and ensure that its GST treatment is correct.

Who must comply in 2026?

As of August 2026, the immediate mandate applies to businesses that fall within either of these groups:

• First phase: a company incorporated within six months of its voluntary GST-registration application when that application was made from 1 November 2025; or
• Second phase: any business applying for voluntary GST registration from 1 April 2026, regardless of incorporation date or business constitution.

The second phase is broader. It can include companies, sole proprietorships, partnerships and other business structures when they apply for GST registration voluntarily.

For example, a company incorporated many years ago that applies for voluntary GST registration in August 2026 is within the current requirement. A newly incorporated sole proprietorship applying voluntarily after 1 April 2026 is also within it.

The date and basis of the GST-registration application matter. A business expecting compulsory registration should not assume it falls outside the 2026 mandate if IRAS ultimately approves the registration on a voluntary basis. IRAS’s FAQ gives an example in which an application intended as compulsory registration was approved voluntarily because the supporting evidence was insufficient; the GST InvoiceNow Requirement then applied.

What about businesses already registered for GST?

An existing GST-registered business that did not enter through one of the initial voluntary-registration phases generally follows the later timetable based on its total annual supplies.

The phases start with businesses at or below S$200,000 on 1 April 2028, then progressively include businesses at or below S$1 million in 2029, businesses at or below S$4 million in 2030 and businesses above S$4 million in 2031.

These bands are not separate ranges. For example, the 2029 wording covers businesses with supplies of S$1 million or less, but businesses at or below S$200,000 were already due in 2028.

If a business filed four nil GST returns for the relevant periods ending in 2025, IRAS treats its total annual supplies as S$0. Under the current timetable, that places it in the 1 April 2028 phase.

Businesses should use the implementation date communicated by IRAS and check the official calculator or e-Tax Guide when their accounting periods or registration history create uncertainty.

Businesses excluded from the requirement

IRAS currently identifies two main groups as excluded businesses:

• overseas entities, including overseas vendors registered under the Overseas Vendor Registration pay-only or full regimes; and
• businesses liable to register for GST wholly because of the reverse charge regime.

This is an exclusion from the GST InvoiceNow Requirement, not a general exemption from every GST or record-keeping obligation. A business with cross-border operations should confirm which Singapore entity or establishment is conducting each transaction and whether another registration basis applies.

Which invoice data must be transmitted to IRAS?

A covered business must transmit invoice data relating to transactions reported in its GST return. IRAS lists the following mandatory categories:

• standard-rated supplies;
• zero-rated supplies;
• exempt supplies;
• standard-rated purchases; and
• zero-rated purchases.

The requirement can cover information from sales invoices, tax invoices, simplified tax invoices, serially numbered receipts, debit notes, credit notes and equivalent documents that bill or adjust payment for a supply or purchase.

Purchase data is not automatically unnecessary merely because a supplier has already transmitted its sales invoice. IRAS explains that the buyer’s submission supports the buyer’s purchase and input-tax information and can contain additional data, including the input tax claimed.

Transactions that can be aggregated

Businesses may submit certain data in aggregated form on a regular basis. The permitted examples include:

• supplies made through point-of-sale systems such as cash registers;
• supplies for which simplified tax invoices or serially numbered receipts are issued; and
• petty-cash purchases, staff claims and purchases made using corporate cards.

A restaurant can therefore continue issuing receipts through its point-of-sale system. It does not need to create a Peppol invoice for every consumer sale, but a covered business still needs an appropriate process to transmit the required aggregated sales data to IRAS.

Which transactions are excluded from data collection?

IRAS states that the following invoice data does not need to be transmitted under the GST InvoiceNow Requirement:

• items treated as supplies or purchases solely for GST reporting when there is no underlying supply or purchase, such as deemed supplies and goods exported without a sale;
• reverse charge transactions;
• exempt financial services and the exchange or loan of digital payment tokens; and
• import permits for imported goods.

Pre-registration GST claims and bad-debt relief claims also fall outside the transmission scope described in IRAS’s FAQ, although supporting evidence and normal GST records still need to be maintained.

Does an emailed PDF invoice comply?

A PDF is not the same thing as a structured Peppol invoice. However, the GST InvoiceNow framework recognises that some invoices will continue to be issued or received outside the InvoiceNow network.

IRAS describes two broad transmission approaches:

• Peppol invoice submission: when both supplier and buyer are on InvoiceNow, the structured invoice passes through the network and a copy of the relevant data is generally transmitted to IRAS in real time or near real time.
• Solution-extracted submission: data from paper or PDF sales invoices and purchase invoices is recorded in an InvoiceNow-Ready Solution and submitted to IRAS on a regular basis.

An Access Point Provider does not simply convert a PDF or paper document into a Peppol invoice for the business. The required information must be recorded and transmitted using the appropriate solution-extracted process.

If a business sends a PDF or paper duplicate after issuing the Peppol invoice, IRAS advises marking it as a duplicate and ensuring that the customer does not make a duplicate input-tax claim.

When must invoice data be sent to IRAS?

Required invoice data must reach IRAS by the earlier of:

1. the date the relevant GST return is filed; or
2. the filing due date for that GST return.

The relevant return is the GST return for the prescribed accounting period in which the transaction date falls. A business cannot extend the invoice-data deadline by filing its GST return late.

For Peppol invoices transmitted through InvoiceNow, the data will generally reach IRAS in real time or near real time. For solution-extracted invoices, a business can schedule regular submissions, but all required data still needs to meet the return-based deadline.

How to prepare for InvoiceNow

1. Confirm your implementation date

Check whether your business is a new voluntary applicant, a new compulsory registrant or an existing GST-registered business. Existing registrants should confirm the total annual supplies used for the phase and retain IRAS’s implementation notice.

2. Choose an InvoiceNow-Ready Solution

If you use commercial accounting or finance software, check whether the product and provider appear on IMDA’s accredited InvoiceNow-Ready Solution Provider list. Do not rely only on a marketing statement saying that software “supports e-invoices”; confirm that it supports the GST InvoiceNow submission feature required by IRAS.

3. Connect an in-house system through an accredited provider

A business using a customised ERP or other in-house finance system should work with an IMDA-accredited Access Point Provider, either directly or through its systems integrator. IRAS recommends allowing approximately three to twelve months for connection and testing of an in-house enterprise solution.

4. Register in the SG Peppol Directory

Your solution provider or Access Point Provider can register the business using its Unique Entity Number (UEN) and obtain its Peppol ID. Confirm that the registered name and business identifier are accurate.

5. Enable the IRAS submission feature

Merely having software that can exchange Peppol invoices is not enough. The GST InvoiceNow submission feature must be enabled so the required data can be transmitted to IRAS.

6. Map tax codes and required fields

Review the mapping between your internal tax codes and the data required by IRAS. Missing mandatory data elements can cause a submission to be rejected. Include sales, purchases, credit notes, point-of-sale information and other applicable transaction flows in the review.

7. Test both sales and purchase processes

Test sending a structured invoice, receiving one, recording non-Peppol invoices and transmitting solution-extracted data. Check that your provider reports the date, status and IRAS acknowledgement ID for each submission.

8. Create a reconciliation process

Before filing each GST return, compare the invoice data acknowledged by IRAS with the records used to prepare the return. Investigate rejections, missing documents, duplicate entries and later adjustments.

Grants and free InvoiceNow solutions

IRAS lists support for onboarding, including a GST InvoiceNow Transition Grant of up to S$1,000 for eligible SMEs and up to S$5,000 for eligible larger businesses. The InvoiceNow Queen Bee Grant and other support may also be available.

IRAS and IMDA have also arranged free-of-charge solution packages. The current list covers free use through 31 March 2027, while the authorities state that free packages will continue in updated form through 31 March 2031.

Eligibility, application windows and approved packages can change. Businesses should check the current IMDA grant page before purchasing software or assuming that a cost will be reimbursed.

Check current InvoiceNow grants and support on IMDA.

Record keeping after adopting InvoiceNow

Submitting invoice data to IRAS does not replace GST returns or normal record keeping. GST-registered businesses must continue keeping proper business and accounting records, including source documents, for at least five years.

If records are kept electronically, they should allow IRAS to verify the figures reported in GST returns. This includes preserving structured invoice data in machine-readable form, such as the XML files used for Peppol invoices, as well as underlying documents for transactions conducted outside the network.

A readable PDF may be useful for staff, customers and audits, but it should not be treated as a substitute for retaining required structured data.

What happens if a business does not comply?

IRAS states that a voluntary GST-registration application may not be approved, or an existing voluntary registration may be revoked, when a business required to adopt InvoiceNow does not meet the condition.

IRAS also says it will calibrate enforcement during the initial phases when genuine mistakes are not caused by negligence and occur without a lack of reasonable excuse. That does not create a general exemption. Businesses should document testing, respond to failed submissions and correct data promptly.

By 1 April 2031, all remaining covered GST-registered businesses are scheduled to be within the mandate, and IRAS indicates that enforcement action may be taken against non-compliant businesses.

Singapore InvoiceNow preparation checklist

• Confirm whether the business is registering voluntarily or compulsorily for GST.
• Record the applicable implementation date.
• Check whether current accounting software is InvoiceNow-Ready.
• Select an accredited solution or Access Point Provider.
• Register the UEN in the SG Peppol Directory and obtain a Peppol ID.
• Enable the GST InvoiceNow submission feature.
• Map tax codes and mandatory invoice fields.
• Test Peppol and solution-extracted submissions.
• Include sales, purchases, credit notes, receipts and applicable aggregated data.
• Monitor submission status and IRAS acknowledgement IDs.
• Reconcile transmitted invoice data before filing each GST return.
• Retain structured files and supporting records for at least five years.

Frequently asked questions

Is InvoiceNow mandatory in Singapore in 2026?

Yes, but not for every business at once. Since 1 April 2026, all businesses applying for voluntary GST registration must comply. Most existing GST-registered businesses and new compulsory registrants enter later phases from 2028 to 2031.

Do non-GST-registered businesses have to use InvoiceNow?

The GST InvoiceNow Requirement applies to covered GST-registered businesses. A non-GST-registered business may join and use the InvoiceNow network voluntarily, but the tax-data mandate described in this guide does not generally apply merely because it operates in Singapore.

Is InvoiceNow the same as Peppol?

InvoiceNow is Singapore’s nationwide e-invoicing network based on the Peppol standard. Peppol provides the interoperable framework, while InvoiceNow is the Singapore implementation and brand.

Is a PDF an electronic invoice under InvoiceNow?

A PDF is a digital document, but it is not a structured Peppol invoice. A covered business can still have PDF or paper invoices in some workflows, but their data must be recorded and transmitted through the appropriate InvoiceNow-Ready solution process.

Do businesses still need to file GST returns?

Yes. Invoice-data submission does not replace GST-return filing, GST payment or the obligation to keep proper supporting records.

Do purchase invoices also need to be submitted?

Yes, data for standard-rated and zero-rated purchases is within the mandatory transaction scope. The buyer’s purchase submission can include information that differs from the supplier’s sales submission, including the input tax claimed.

What if the customer is not on InvoiceNow?

The supplier can continue issuing the invoice through another channel when appropriate, while recording and transmitting the relevant invoice data to IRAS using the solution-extracted method. Ask the solution provider to demonstrate this workflow.

Can a business use its existing ERP?

Yes, but a customised or in-house ERP must be integrated with the InvoiceNow network through an IMDA-accredited Access Point Provider and configured to submit the required data to IRAS. IRAS recommends allowing three to twelve months for connection and testing.

How long must InvoiceNow records be kept?

GST-registered businesses must generally retain proper business and accounting records for at least five years. Electronic records should include the structured, machine-readable invoice data needed to support GST declarations.

Official Singapore resources

• IRAS: GST InvoiceNow Requirement
• IRAS: GST InvoiceNow Requirement FAQs
• IRAS and IMDA: 2026 extension announcement
• IMDA: InvoiceNow overview

Related e-invoicing guides

• Belgium e-invoicing requirements
• France e-invoicing requirements
• Germany e-invoicing requirements
• Poland KSeF e-invoicing requirements