What is InvoiceNow in Singapore? (2026 guide)

Key Takeaways:

• InvoiceNow is Singapore’s national e-invoicing network, built on the Peppol standard. GST-registered businesses must use it to send invoice data to the Inland Revenue Authority of Singapore (IRAS).

• Your deadline depends on when you registered for GST and how much your business supplied in 2025.²

• Being InvoiceNow-ready means using an accredited solution, getting a Peppol ID and switching on the GST InvoiceNow submission feature. Free software is available for small and medium-sized enterprises (SMEs) until March 2031.¹

InvoiceNow is becoming a requirement for GST-registered businesses in Singapore, but the deadline isn’t the same for everyone.

New voluntary GST registrants are already covered, while other GST-registered businesses will be brought in from 1 April 2028 to 1 April 2031.¹

If you’re unsure whether the rules apply to your business, or what you need to do before your deadline, you’re not alone.

This guide explains how InvoiceNow works, who needs to comply and when, how to get set up, and what government support is available to help with the cost.

What is InvoiceNow in Singapore?

InvoiceNow is Singapore’s nationwide e-invoicing network, introduced by the Infocomm Media Development Authority (IMDA) in 2019.

It uses the international Peppol standard to let businesses exchange invoices as structured digital data, rather than relying on paper invoices or PDF attachments.¹

InvoiceNow vs the GST InvoiceNow Requirement

The two terms refer to different things. InvoiceNow is the network businesses use to exchange invoices. The GST InvoiceNow Requirement is the IRAS rule requiring businesses within its scope to transmit invoice data to IRAS through the network.

How InvoiceNow works

The process depends on whether your customer uses InvoiceNow:

• If your customer uses InvoiceNow: Your invoicing software sends the invoice to them through the network. If you’re subject to the GST InvoiceNow Requirement, your software also transmits the required invoice data to IRAS.

• If your customer doesn’t use InvoiceNow: You can still issue the invoice through your usual process. Your InvoiceNow-Ready Solution transmits the required data to IRAS according to the applicable submission process.

Your customers don’t all need to be on InvoiceNow for you to meet the GST InvoiceNow Requirement.²

Is InvoiceNow mandatory in Singapore?

Yes, but not every GST-registered business has to comply yet. IRAS is introducing the GST InvoiceNow Requirement in phases, with deadlines based on when you registered for GST and, for existing businesses, your total annual supplies in 2025.

How the rule changed

InvoiceNow launched in 2019 as a voluntary e-invoicing network. In April 2024, IRAS announced that businesses registering for GST voluntarily would need to submit invoice data through InvoiceNow from November 2025.

In February 2026, the Government extended the requirement to the remaining GST-registered businesses, with implementation dates from April 2028 to April 2031.¹

The GST InvoiceNow timeline

IRAS has set six implementation dates.² Here’s a quick overview:

For existing businesses, IRAS uses the total value of standard-rated, zero-rated and exempt supplies reported for prescribed accounting periods ending in 2025.

If those periods don’t cover a full 365 days, you may need to calculate an annualised figure.²

What happens if you don’t comply?

IRAS says it will take a calibrated approach to genuine mistakes during the initial rollout, provided they aren’t due to negligence or made without reasonable excuse. However, enforcement action may be taken against businesses that don’t comply.

For businesses registering voluntarily, non-compliance may also result in the GST application being refused or their registration being revoked.²

You can adopt InvoiceNow before your deadline. If you haven’t enabled the GST InvoiceNow submission feature, your Peppol invoices will continue to be sent to customers as usual, but won’t be transmitted to IRAS.²

When does InvoiceNow apply to your business?

Your InvoiceNow deadline depends on whether you’re already GST-registered, whether you’re registering voluntarily or compulsorily, and, for existing businesses, your total annual supplies in 2025.

Follow the steps below to find your applicable date.

Step 1: Find your registration category

• Not GST-registered yet? The requirement applies when you register for GST, according to the relevant phase.

• Applying for voluntary GST registration on or after 1 April 2026? You must comply from your effective GST registration date, regardless of your business structure or incorporation date. Newly incorporated companies that apply within six months of incorporation have been covered since 1 November 2025.

• Applying for compulsory GST registration on or after 1 April 2028? The requirement applies from your effective GST registration date.

• Already GST-registered? Your deadline depends on your total annual supplies for the prescribed accounting periods ending in calendar year 2025.⁴

Step 2: Calculate your total annual supplies

Add the value of your standard-rated, zero-rated and exempt supplies reported in Box 4 of your GST returns for all prescribed accounting periods ending in 2025.

If these periods cover fewer than 365 days, annualise the total to a 365-day equivalent.

For example, IRAS calculates that S$1.5 million in supplies over 328 days is equivalent to approximately S$1.67 million a year. This puts the business in the 1 April 2030 phase.⁴

Step 3: Confirm your deadline with IRAS

IRAS has been notifying businesses registered before 2026 of their implementation dates. You can also use the GST InvoiceNow Implementation Date Calculator, available as an Excel file on the IRAS GST InvoiceNow page.³

If you use an in-house enterprise resource planning (ERP) system, allow time to work with an accredited Access Point Provider to connect it to IRAS. Onboarding can take three months or longer, depending on your system and readiness.⁴

Who is excluded from the requirement?

The following businesses are excluded from the GST InvoiceNow Requirement:

• Businesses that aren’t GST-registered. The requirement applies to GST-registered businesses, although non-registered businesses can still use the InvoiceNow network.

• Overseas entities, including overseas vendors registered under the Overseas Vendor Registration (OVR) Pay-only or full regime.

• Businesses liable to register for GST wholly because of the reverse charge regime. If you’re registered for other reasons as well, this exclusion may not apply.⁴

A Singapore business with an overseas branch is not automatically exempt, nor is a foreign company with a Singapore branch. Check your specific circumstances against IRAS’s guidance before assuming you’re excluded.⁴

What does being InvoiceNow-ready involve?

To comply with the GST InvoiceNow Requirement, you need compatible software, a Peppol ID and the right submission settings. You also need to prepare your invoice data and make sure it reaches IRAS on time.

1. InvoiceNow-Ready Solution

Your accounting or invoicing software must be on IMDA’s accredited InvoiceNow-Ready Solutions list. If you use an in-house system, you’ll need to connect it to the network through an IMDA-accredited Access Point Provider.⁴

2. Peppol ID

Ask your solution provider or Access Point Provider to register your business in the SG Peppol Directory using your UEN. Your Peppol ID acts as your address on the network, allowing other businesses to send you e-invoices.⁴

3. GST InvoiceNow submission feature

Getting a Peppol ID isn’t enough. You must also activate the GST InvoiceNow submission feature so your solution can transmit the required invoice data to IRAS. Contact your provider if you need help switching it on.¹

4. Invoice data

You generally need to submit data for standard-rated and zero-rated sales and purchases, as well as exempt supplies.

You can aggregate data from point-of-sale transactions, simplified tax invoices or receipts, and petty cash purchases before submitting it to IRAS.⁴

5. Accurate customer details and tax codes

Your invoice data must contain the required fields, including customer name, UEN and address where applicable.

For non-GST-registered individuals, you can enter “NA” in the customer name and UEN fields. For overseas customers, use their overseas business registration or identification number as the customer UEN.

You can keep your existing tax codes, but they must map to IRAS’s prescribed GST category codes. Your provider can help configure these mappings and check that your data meets submission requirements.²

6. Submission deadlines and record-keeping

Peppol invoices are generally transmitted to IRAS in real time or near real time. Other invoice data can be scheduled for regular submission through your solution. All required data must reach IRAS by the earlier of the date you file the relevant GST return and its filing due date.⁴

You must still file your GST returns and retain your business records for at least five years. Keep the supporting documents and electronic invoice data needed to substantiate your GST declarations.²

InvoiceNow readiness checklist

Before your compliance date, run through this checklist to make sure your setup is ready to submit invoice data to IRAS.

If anything is missing, check with your software provider or Access Point Provider before the deadline:

• My software is on IMDA’s accredited list, or my in-house system connects through an accredited Access Point Provider.

• My business has a Peppol ID registered under its UEN.

• The GST InvoiceNow submission feature is activated.

• My internal tax codes map to IRAS’s GST category codes.

• I can provide the required customer and transaction details.

• I can track submissions and ensure all invoice data reaches IRAS by the deadline.

How to join InvoiceNow

Joining InvoiceNow involves three steps, regardless of which route you choose:

1. Choose a provider. Select an accredited InvoiceNow-Ready Solution Provider (IRSP). If you use an in-house system, work with an IMDA-accredited Access Point Provider instead.

2. Get a Peppol ID. Ask your provider to register your business in the SG Peppol Directory using your UEN.

3. Activate GST data submission. Switch on the GST InvoiceNow submission feature so your solution can transmit the required invoice data to IRAS.¹

The provider you need depends on your current setup. Here’s a quick guide:

If your current software isn’t accredited, IRAS outlines three options: connect it through an Access Point Provider, switch to an eligible free package, or move to another accredited solution.²

Start before your deadline

IRAS has provided a sandbox for testing connections to its systems. If you use an in-house system, allow time for integration, as IRAS advises that this can take three to 12 months.⁴

Starting early gives you time to test your setup and resolve issues before your compliance date.²

What does InvoiceNow cost, and what support is available?

Your costs depend on the software you choose and whether you need help connecting an existing system. Several government schemes can help reduce these costs, subject to eligibility and other conditions.

The main support options are:

• Free InvoiceNow software: Free-of-charge InvoiceNow-Ready Solution packages are available to eligible SMEs until March 2031.¹

• Productivity Solutions Grant (PSG): SMEs may qualify for support covering up to 50% of eligible software subscription costs.¹

• Cash grants: IMDA offers three grants for eligible businesses adopting InvoiceNow.⁵

Here’s an overview of the cash grants that IMDA offers:

Before applying, check the exclusions carefully. For example, the S$1,000 grant does not cover free packages, businesses that used an InvoiceNow-Ready Solution in the previous three months, or businesses that registered for GST voluntarily on or after 1 April 2026.

You also cannot claim it for a solution already funded under another scheme, such as PSG. The grants are taxable.⁵

6 InvoiceNow mistakes to avoid

IRAS’s pilot identified recurring issues with data quality, tax code mapping, duplicate submissions and incomplete data transmission.² Avoid these six mistakes when preparing your InvoiceNow setup:

• Assuming a PDF is enough. A PDF or paper invoice isn’t structured e-invoice data. Record the required information in your InvoiceNow-Ready Solution so it can transmit the data to IRAS.²

• Submitting sales data but overlooking purchases. The requirement also covers standard-rated and zero-rated purchases, including those for which you claim input tax.²

• Forgetting credit notes. Credit note data must also be submitted to IRAS. Make sure your solution captures these transactions, including cases where the GST amount doesn’t change.²

• Failing to resubmit a corrected invoice. If you amend invoice data that has already been submitted, resubmit it using the same Document UUID. IRAS treats the latest submission as the current record.⁴

• Using an invoice number that doesn’t match. The invoice number submitted to IRAS should match the number on the invoice issued to your customer, rather than an unrelated internal reference.²

• Leaving out required customer details. Missing mandatory fields can cause a submission to fail validation. Check that your solution captures the required customer and transaction information before submitting the data.²

Frequently asked questions

Is InvoiceNow mandatory in Singapore?

Yes, for GST-registered businesses, but it is being phased in. New voluntary GST registrants must comply already. Existing GST-registered businesses follow between 1 April 2028 and 1 April 2031, depending on their total annual supplies.¹ Overseas entities and businesses registered for GST solely because of reverse charge are excluded.⁴

When does InvoiceNow become mandatory for my business?

It depends on how and when you registered. If you apply for voluntary GST registration on or after 1 April 2026, it applies from your registration date. Existing businesses start on 1 April 2028 (supplies of S$200,000 or less), 1 April 2029 (S$1 million or less), 1 April 2030 (S$4 million or less) or 1 April 2031 (above S$4 million). IRAS’s Excel calculator shows your date.³

Do I need InvoiceNow if I’m not GST-registered?

No. The GST InvoiceNow Requirement only covers GST-registered businesses. It does matter if you plan to register voluntarily, though. Applications on or after 1 April 2026 come with the requirement, and a registration can be revoked if you do not comply.⁴

What is the difference between InvoiceNow and Peppol?

Peppol is the international e-invoicing standard. InvoiceNow is Singapore’s national e-invoicing network, built on Peppol and managed by IMDA as Singapore’s Peppol Authority. IRAS uses PINT-SG, the Singapore Peppol specification launched in February 2024, as the data format for the requirement.⁴

Do my customers need to be on InvoiceNow?

No. If a customer is not on the network, you record the invoice in your InvoiceNow-Ready Solution and it sends the data to IRAS regularly. A Peppol invoice only works when both you and your customer are on the network.²

What accounting software works with InvoiceNow?

Software works if it is on IMDA’s list of accredited InvoiceNow-Ready Solution Providers and its GST InvoiceNow submission feature is switched on. Check IMDA’s list rather than a vendor’s own claim. If your software is not listed, you can connect it through an Access Point Provider, switch to a free-of-charge package, or move to another accredited solution.²

What happens if I miss my InvoiceNow deadline?

IRAS says enforcement action may be taken against non-compliant businesses. It will be calibrated in the early phases for genuine mistakes, and voluntary registrants risk a refused application or a revoked registration.² The FAQ gives no penalty amounts, so check with IRAS if you are at risk of missing a date.

Sources:

1. https://www.iras.gov.sg/news-events/newsroom/committee-of-supply-2026--extension-of-gst-invoicenow-requirement-to-all-gst-registered-businesses-by-april-2031

2. https://www.iras.gov.sg/media/docs/default-source/uploadedfiles/gst/frequently-asked-questions-for-gst-invoicenow-requirement.pdf?sfvrsn=fb2849aa_5

3. https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-invoicenow-requirement

4. https://www.iras.gov.sg/docs/default-source/e-tax/etaxguide_gst_invoicenow_requirement.pdf?sfvrsn=d2828aad_35

5. https://file.go.gov.sg/invoicenowgrant2026-faqs.pdf