Singapore is shifting towards electronic invoicing (e-invoicing) through InvoiceNow. The initial phase covered companies that register for goods and services tax (GST) voluntarily within six months of their incorporation date (effective 1 November 2025). As of 1 April 2026, all new voluntary GST registrants – irrespective of business structure or date of incorporation – will also be required to adopt InvoiceNow.
Existing GST-registered businesses will gradually be brought within scope under a separate timeline from 1 April 2028 to 1 April 2031.
The Inland Revenue Authority of Singapore (IRAS) has introduced the GST InvoiceNow requirement, which uses the nationwide InvoiceNow e-invoicing network and will be important for future tax compliance. Acting now can therefore put your business in a stronger position to stay compliant ahead of the specified deadlines. In this article, we cover:
- What is InvoiceNow?
- E-invoicing in Singapore: implementation timeline
- Steps to comply with the InvoiceNow e-invoicing requirement
- How we can help with InvoiceNow and GST compliance
- Frequently asked questions
What is InvoiceNow?
Introduced by the Infocomm Media Development Authority (IMDA), InvoiceNow is Singapore’s secure e-invoicing network designed to simplify invoice processing for businesses. Built on the internationally recognised Peppol standard, it enables invoices to be sent in a consistent digital format across different accounting systems, making the process faster and less prone to errors.
What is the GST InvoiceNow requirement?
Once your company comes within scope, IRAS requires GST-registered businesses to transmit prescribed invoice data to IRAS via the InvoiceNow network, using an IMDA-accredited InvoiceNow-Ready Solution. This data will be used to support the transactions you report in your GST return, including:
- Standard-rated supplies
- Zero-rated supplies
- Exempt supplies
- Standard-rated purchases
- Zero-rated purchases
Invoice data will be drawn from documents used in your day-to-day operations such as tax invoices, simplified tax invoices, receipts with serial numbers, debit notes and credit notes. With this information being shared digitally with the IRAS, business may find it easier to reconcile transactions and support the figures reported in GST returns.
You must, however, ensure the data is transmitted by the earlier of two dates: either on the day you file your GST return or on the official filing due date for that return.
E-invoicing in Singapore: implementation timeline
The following are the latest implementation dates for different groups of businesses:
| Key date for InvoiceNow adoption in Singapore | Applies to |
|---|---|
| 1 April 2026 | All new voluntary GST registrants |
| 1 April 2028 | All new compulsory GST-registered businesses and existing GST-registered businesses with total annual supplies of up to SG$200,000 |
| 1 April 2029 | Existing GST-registered businesses with total annual supplies of up to SG$1 million |
| 1 April 2030 | Existing GST-registered businesses with total annual supplies of up to SG$4 million |
| 1 April 2031 | Existing GST-registered businesses with total annual supplies of above SG$4 million |
Businesses excluded from the GST InvoiceNow requirement
Note not every GST-registered entity is subject to the new InvoiceNow requirement. You may be excluded if you are:
- GST-registered businesses that only account for GST under the Reverse Charge regime; or
- an overseas entity registered under the Overseas Vendor Registration (OVR) Pay-only regime and OVR full regime.
Steps to comply with the InvoiceNow e-invoicing requirement
Fortunately, many widely used cloud accounting platforms, such as Xero, are already InvoiceNow-ready. If you’re already working with an InvoiceNow-Ready Solution Provider (IRSP), they may be able to register your business in the SG Peppol Directory.
Once registered, you will receive a Peppol ID, which allows you to continue using their platform to transmit invoices to the IRAS.
Alternatively, if you have not yet integrated an accounting solution into your business and need support in meeting this new requirement, our Singapore-based team can help you make the shift to e-invoicing. As a IMDA-accredited InvoiceNow-Ready Solution Provider (IRSP) Reseller for Xero, we continue to be a partner that our clients can trust for tax and accounting in Singapore.
How we can help with InvoiceNow and GST compliance
If you’re planning to register for GST voluntarily or, as an existing GST-registered business, would like to get started with InvoiceNow, our team can guide you through the process. Below is an example of our onboarding process for voluntary GST registrants:
- Start with a GST assessment on your business
- Ensure that any solution you use is InvoiceNow-Ready
- Register your business on the SG Peppol Directory
- Get your Peppol ID linked to your Unique Entity Number (UEN)
- Activate InvoiceNow feature within your accounting solution
- Complete your application for GST registration with the IRAS
- Perform validation checks and verify that mandatory data elements are met for transmission of invoice data
Adopting e-invoicing early will also allow you to streamline your processes and reduce the effort involved in GST reporting. For support with preparing your business for InvoiceNow and meeting the IRAS’ requirements, please get in touch with us.
Frequently asked questions
What is e-invoice in Singapore and how is it different from paper or PDF invoices?
Unlike a PDF or printed invoice, which the recipient must manually key into an accounting system, an e-invoice is delivered as a structured data file that integrates automatically. Invoice information is captured instantly, which will remove the need for manual input. E-invoicing can also address issues such as invoices being overlooked in mailboxes, left unattended when staff are away, or undelivered due to incorrect email addresses.
What are the benefits of e-invoicing?
If you have business operations in Singapore, e-invoicing via InvoiceNow can provide the following benefits:
- Streamlined invoicing with reduced manual entry
- Increased data security
- Minimised errors in processing
- Faster invoice transmission and payment cycles
- Adherence to Singapore’s digitalisation standards
How does e-invoicing help with GST compliance in Singapore?
Under the GST InvoiceNow requirement, prescribed invoice data for relevant transactions will be transmitted to IRAS, which can support more accurate and transparent GST reporting. The IRAS can then cross-check the data, which may, in some cases, result in fewer and less intensive audits. Should an audit be required, it may be completed faster as relevant information would already be available.
Some InvoiceNow-Ready Solutions may include validation features (for example, flags where a non-GST-registered supplier appears to charge GST). Where applicable and subject to IRAS’ processes, having more readily available invoice data may also help speed up verification for certain GST claims. Businesses should, however, continue to maintain proper GST records and supporting documents in accordance with IRAS’ requirements.
Who must use InvoiceNow under the IRAS requirement and when does the requirement start?
From 1 April 2026, all new voluntary GST registrants are required to use InvoiceNow, regardless of business structure or date of incorporation. From this date, adoption on InvoiceNow is a condition of voluntary GST registration and application may be rejected if the requirement is not met.
Other deadlines apply to existing GST-registered businesses based on their annual supplies, with implementation taking place in stages between 1 April 2028 and 1 April 2031. To avoid last-minute issues, it is worth checking when your business is likely to be covered and preparing ahead of that date.
What do most voluntary GST registrants misunderstand about the InvoiceNow adoption?
What we’re seeing is that many regard InvoiceNow as a digital tool. For new voluntary GST registrants, however, that is changing. Adopting an InvoiceNow-Ready Solution will effectively be part of the registration requirement.
InvoiceNow adoption will also be introduced in phases for all new compulsory GST registrants and existing GST-registered businesses. So, the key issue for businesses is readiness.
The InvoiceNow requirement does not replace existing GST obligations, including proper record-keeping, issuance of tax invoices and accurate GST return filing, all of which remain fully applicable. Businesses must still meet the usual record-keeping and GST return requirements.
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