InvoiceNow in Singapore: what it is and when it becomes mandatory

What InvoiceNow is

InvoiceNow is Singapore's nationwide e-invoicing network, introduced by the Infocomm Media Development Authority (IMDA) in 2019, for businesses to send and receive invoices digitally.^[1] It runs on Peppol, an open standard that carries e-invoices in one digital format straight from one finance system to another, so the invoice arrives as data rather than as a PDF to retype.^[2]

IMDA describes it as a way to process invoices more efficiently, cut business costs and shorten payment cycles, for companies of any size.^[2] Singapore-registered businesses complete a Corppass check before they transact on it.^[2]

What IRAS requires

All GST-registered businesses must submit invoice data to IRAS using an InvoiceNow-Ready Solution. IRAS calls this the GST InvoiceNow Requirement; it is mandatory and is being rolled out in phases.^[1] Once a business turns on the feature, IRAS receives a copy of its invoice data through IMDA-accredited Access Point Providers.^[1]

Two kinds of business are excluded: overseas entities, including overseas vendors liable to register under the Overseas Vendor Registration regimes, and businesses that must register for GST only because of the reverse charge.^[1]

When it applies to you

IRAS phases the requirement in like this:^[1]

"Total annual supplies" means your standard-rated, zero-rated and exempt supplies (Box 4 of the GST return) across all the accounting periods that ended in calendar year 2025.^[1]

IRAS has notified businesses registered before 2026 of their implementation date. A business that did not get a notice, for example because it has no GST returns for periods ending in 2025, will be told later. IRAS also publishes a GST InvoiceNow Implementation Date Calculator.^[1]

What to send, and by when

In general you submit invoice data for the transactions you report in your GST return: standard-rated supplies and purchases, zero-rated supplies and purchases, and exempt supplies. That covers sales invoices, tax invoices, simplified tax invoices, serially numbered receipts, debit notes and credit notes.^[1]

Some transactions are left out: deemed supplies and goods exported without a sale, reverse charge transactions, exempt financial services and digital payment tokens, and import permits.^[1]

The data is due by the earlier of the day you file the GST return for that period and that return's filing due date.^[1]

Nothing else goes away. You still file accurate GST returns, keep records for at least 5 years, and meet the invoicing requirements when you issue invoices electronically.^[1]A tax invoice must still show what IRAS lists, from the words "Tax Invoice" to the total including GST.^[3] Our free invoice template prints every one of them.

How to get started

If you use an off-the-shelf accounting or finance solution, IRAS sets out three steps:^[1]

1. Check that your software is on IMDA's list of accredited InvoiceNow-Ready Solutions.
2. Get a Peppol ID: your solution provider or Access Point Provider registers your business, by UEN, in the SG Peppol Directory.
3. Turn on the GST InvoiceNow submission feature to start sending invoice data to IRAS.

With your own in-house system, you work with an IMDA-accredited Access Point Provider to get a Peppol ID and connect the system to IRAS, then turn on submission.^[1] IRAS says onboarding can take as little as 3 months and most businesses finish within a year, so it pays to start before your date.^[1]

Grants and free solutions

Those are the amounts IRAS lists; IMDA's InvoiceNow Grants page has the eligibility rules and how to apply.^[1] Free-of-charge solution packages with basic e-invoicing are available up to 31 March 2031; the current list runs until 31 March 2027, and the list for April 2027 to March 2031 will follow.^[1]