Singapore is phasing in an e-invoicing requirement for GST-registered businesses. Under IRAS's GST InvoiceNow Requirement, they must send invoice data to IRAS through InvoiceNow, the national Peppol-based network. It applies to new voluntary registrants since 1 November 2025 and 1 April 2026, and to existing businesses from 1 April 2028 to 1 April 2031, smallest first.
This page summarises IRAS's GST InvoiceNow Requirement page, checked on 5 November 2026. It is not tax advice; your tax agent can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Send invoice data to IRAS | Companies registering for GST voluntarily within 6 months of incorporation | 1 November 2025 | InvoiceNow-Ready Solution, through an accredited access point | in force | IRAS |
| Same | Businesses applying for voluntary GST registration on or after 1 April 2026 | 1 April 2026 | as above | in force | IRAS |
| Same | New compulsory registrants from 1 April 2028, and existing businesses with annual supplies up to S$200,000 | 1 April 2028 | as above | announced by IRAS | IRAS |
| Same | Existing businesses with annual supplies up to S$1,000,000 | 1 April 2029 | as above | announced by IRAS | IRAS |
| Same | Existing businesses with annual supplies up to S$4,000,000 | 1 April 2030 | as above | announced by IRAS | IRAS |
| Same | Existing businesses with annual supplies above S$4,000,000 | 1 April 2031 | as above | announced by IRAS | IRAS |
Total annual supplies are the standard-rated, zero-rated and exempt supplies (box 4 of the GST return) in the prescribed accounting periods ending in calendar year 2025. IRAS has notified businesses registered before 2026 of their own date and offers a calculator; businesses without 2025 returns will be told later (IRAS).
Overseas entities, including overseas vendors under the OVR regimes, and businesses registered only because of the reverse charge are exempt.
How does it work?
You use an InvoiceNow-Ready Solution from IMDA's accredited list, get a Peppol ID from your solution provider or access point, and switch on the feature that sends invoice data to IRAS. IRAS then receives a copy of the invoice data through IMDA-accredited access point providers. IRAS points to free solution packages for GST-registered businesses (IRAS).
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| PINT-SG (Singapore Peppol International) | invoices on InvoiceNow and the GST InvoiceNow Requirement | launched in February 2024 as the upgrade of SG Peppol BIS 3.0 (IRAS e-Tax Guide) |
What can Klarbon do with Singapore invoices?
Klarbon does not support PINT-SG today and is not an InvoiceNow access point. If you also trade with Europe, you can open an e-invoice from a European customer or supplier for free.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Singapore | reporting | Report | Not yet set In law | GST-registered businesses under phased GST InvoiceNow onboarding. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Singapore?
For GST-registered businesses, it is being phased in. Under IRAS's GST InvoiceNow Requirement, they must send invoice data to IRAS through InvoiceNow-Ready Solutions. It started on 1 November 2025 for newly incorporated companies registering voluntarily and reaches existing businesses from 1 April 2028 to 1 April 2031, by annual supplies.
When does the InvoiceNow requirement apply to my existing business?
By total annual supplies in the accounting periods ending in calendar year 2025. Up to S$200,000 from 1 April 2028, up to S$1 million from 1 April 2029, up to S$4 million from 1 April 2030 and above S$4 million from 1 April 2031. IRAS has notified businesses registered before 2026 of their date.
What is InvoiceNow?
InvoiceNow is Singapore's nationwide e-invoicing network based on Peppol, introduced by the Infocomm Media Development Authority (IMDA) in 2019. Invoice data reaches IRAS through IMDA-accredited access point providers.
Who is exempt from the InvoiceNow requirement?
Overseas entities, including overseas vendors registered under the Overseas Vendor Registration regimes, and businesses liable to register for GST only because of the reverse charge regime.