Singapore GST InvoiceNow Requirement: A Guide for Businesses
What the GST InvoiceNow requirement means for Singapore businesses: who is affected and when, how it works over Peppol, and how to prepare your accounting system.
Singapore’s national e-invoicing network, InvoiceNow, is built on the international Peppol standard. Under the GST InvoiceNow Requirement, GST-registered businesses are progressively required to send invoice data to the Inland Revenue Authority of Singapore (IRAS) through InvoiceNow-ready solutions.
This guide covers who is affected, when, and what it means for your systems. Always confirm current requirements on the IRAS website and take tax advice where needed.
Who is affected, and when
The requirement is being introduced in phases:
| From | Who |
|---|---|
| 1 November 2025 | Newly incorporated companies applying to register for GST voluntarily |
| 1 April 2026 | All new voluntary GST registrants |
| 2028 to 2031 | Extension to all GST-registered businesses, in phases |
IRAS announced the extension to all GST-registered businesses at the Committee of Supply 2026, with dates set by business type and size. Check IRAS’s guidance for the date that applies to you.
How it works
InvoiceNow lets businesses exchange invoices as structured data across the Peppol network, through Access Point providers. Under the GST requirement, the invoice data is also transmitted to IRAS. For most businesses, the practical route is an accounting or ERP system that is “InvoiceNow-ready”, or a connection to an Access Point provider.
How to prepare
- Check your phase. Use IRAS’s guidance to confirm when the requirement applies to you.
- Ask your software vendor whether your accounting or ERP system is InvoiceNow-ready, and for which document types.
- Map your invoicing. Every system that issues invoices or credit notes needs a route.
- Clean customer data. Peppol identifiers and GST registration numbers for your customers and suppliers.
- Test with real invoices before your deadline.
More than compliance
Receiving invoices as structured data is an opportunity. Supplier invoices that arrive through InvoiceNow can be matched to purchase orders and goods receipts automatically, rather than being keyed in from PDFs. Read three-way matching explained for how that works.
For help connecting your systems, see business systems integration.