Singapore e-Invoicing Mandate 2028
Peppol five-corner model · InvoiceNow reporting to IRAS
Singapore does not mandate B2B e-invoicing, but GST-registered businesses must progressively transmit invoice data to IRAS over the InvoiceNow (Peppol) network, starting with newly incorporated voluntary registrants from 1 November 2025 and all new voluntary registrants from 1 April 2026. New compulsory registrants and existing GST-registered businesses follow in annual stages from April 2028 to April 2031. Sending Peppol invoices to customers stays voluntary.
| Status | Phased |
|---|---|
| Legal basis | The GST InvoiceNow requirement is administered by IRAS under the Goods and Services Tax Act 1993 and set out in the IRAS e-Tax Guide 'Adopting the GST InvoiceNow Requirement'. The InvoiceNow network itself is governed by the Infocomm Media Development Authority (IMDA) as Singapore's Peppol Authority. |
| Phase-in | 7 phases, 2025 to 2031 |
| Scope | B2G: Voluntary · B2B: Voluntary · B2C: Not required |
| Format | XML (Peppol BIS Billing 3.0) · InvoiceNow / PINT SG, the Singapore Peppol specification |
| Platform | InvoiceNow network through an IMDA-accredited Peppol Access Point or InvoiceNow-ready solution · Peppol five-corner: invoice data is exchanged between trading partners and a copy is transmitted to IRAS |
| Penalties | IRAS has not published a standalone penalty regime for the GST InvoiceNow requirement; non-compliance is dealt with under the general offence and penalty provisions of the Goods and Services Tax Act 1993. |
Phase-in timeline
2025 to 2031- 2025Early adoption opens so that any GST-registered business may begin transmitting invoice data to IRAS via InvoiceNowvoluntary for all GST-registered businesses
- 2025Requirement begins for newly incorporated companies that apply for voluntary GST registrationincorporated within six months of the GST registration application
- 2026Requirement extends to all new voluntary GST registrants, whatever their incorporation date or business constitutionall new voluntary GST registrantsToday
- 2028Requirement extends to new compulsory GST registrants and to existing GST-registered businesses with annual supplies up to S$200,000annual supplies ≤ S$200,000
- 2029Requirement extends to existing GST-registered businesses with annual supplies up to S$1 millionannual supplies ≤ S$1 million
- 2030Requirement extends to existing GST-registered businesses with annual supplies up to S$4 millionannual supplies ≤ S$4 million
- 2031Requirement extends to all remaining GST-registered businesses, completing the rolloutannual supplies above S$4 million
Mandate at a glance
Verified Jul 2026- B2G voluntary
- B2B voluntary
- B2C not required
- Non-residents: partially in scope
- XML (Peppol BIS Billing 3.0)
- InvoiceNow / PINT SG, the Singapore Peppol specification
- InvoiceNow network through an IMDA-accredited Peppol Access Point or InvoiceNow-ready solution
- Real-time clearance
- 5 years
- Digital signature: not-required
- Storage: Any (with access)
- IRAS has not published a standalone penalty regime for the GST InvoiceNow requirement; non-compliance is dealt with under the general offence and penalty provisions of the Goods and Services Tax Act 1993.
- Failing to keep proper business and accounting records remains an offence under the GST Act and can attract a fine and, in serious cases, imprisonment.
- For businesses that register for GST voluntarily, adopting an InvoiceNow solution to transmit invoice data is a condition of registration, so persistent failure puts the registration itself at risk.
Full technical breakdown: Singapore guide on e-Invoice.app
Is e-invoicing mandatory in Singapore?
Partly. The mandate is being phased in. Singapore operates a decentralised model via InvoiceNow network through an IMDA-accredited Peppol Access Point or InvoiceNow-ready solution. Non-resident businesses are partially in scope (see the FAQ below).
What are the Singapore e-invoicing deadlines?
The next Singapore e-invoicing deadline is 1 April 2028: Requirement extends to new compulsory GST registrants and to existing GST-registered businesses with annual supplies up to S$200,000 (annual supplies ≤ S$200,000).
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2B | Early adoption opens so that any GST-registered business may begin transmitting invoice data to IRAS via InvoiceNow | voluntary for all GST-registered businesses | |
B2B | Requirement begins for newly incorporated companies that apply for voluntary GST registration | incorporated within six months of the GST registration application | |
B2B | Requirement extends to all new voluntary GST registrants, whatever their incorporation date or business constitution | all new voluntary GST registrants | |
Upcoming | B2B | Requirement extends to new compulsory GST registrants and to existing GST-registered businesses with annual supplies up to S$200,000 | annual supplies ≤ S$200,000 |
Upcoming | B2B | Requirement extends to existing GST-registered businesses with annual supplies up to S$1 million | annual supplies ≤ S$1 million |
Upcoming | B2B | Requirement extends to existing GST-registered businesses with annual supplies up to S$4 million | annual supplies ≤ S$4 million |
Upcoming | B2B | Requirement extends to all remaining GST-registered businesses, completing the rollout | annual supplies above S$4 million |
What format and platform does Singapore require?
Singapore requires e-invoices in XML (Peppol BIS Billing 3.0) (InvoiceNow / PINT SG, the Singapore Peppol specification), exchanged via InvoiceNow network through an IMDA-accredited Peppol Access Point or InvoiceNow-ready solution on a real-time basis. Invoices must be retained for 5 years. For format specifications and implementation detail, see the full Singapore technical guide on e-Invoice.app.
What are the penalties in Singapore?
- IRAS has not published a standalone penalty regime for the GST InvoiceNow requirement; non-compliance is dealt with under the general offence and penalty provisions of the Goods and Services Tax Act 1993.
- Failing to keep proper business and accounting records remains an offence under the GST Act and can attract a fine and, in serious cases, imprisonment.
- For businesses that register for GST voluntarily, adopting an InvoiceNow solution to transmit invoice data is a condition of registration, so persistent failure puts the registration itself at risk.
What changed recently?
- The GST InvoiceNow requirement extended to all new voluntary GST registrants, regardless of when they were incorporated or how the business is constituted.
- At Committee of Supply 2026, IRAS confirmed the requirement will be extended to new compulsory registrants and every existing GST-registered business in annual stages between April 2028 and April 2031, smallest businesses first.
Need the full Singapore compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Singapore country guide on our partner site e-Invoice.app.
Singapore e-invoicing guide on e-Invoice.appSingapore e-invoicing: frequently asked questions
What invoice data has to be sent to IRAS under GST InvoiceNow?
Businesses transmit structured data for their supplies and purchases in the categories that map to the GST return, covering standard-rated supplies, zero-rated supplies, exempt supplies, and standard-rated and zero-rated purchases. The data is a copy of the underlying transaction rather than a separate filing, and it does not replace the periodic GST return, which businesses still submit as normal.
Is there funding to help Singapore SMEs adopt InvoiceNow?
Yes. The government has offered funding support of up to S$1,000 for small and medium-sized enterprises and up to S$5,000 for larger companies to adopt InvoiceNow-ready solutions, alongside free InvoiceNow-ready solutions available to SMEs until March 2031. The support is designed to let the smallest GST-registered businesses onboard well before their compulsory date.
How does GST InvoiceNow apply to overseas vendors and non-established GST registrants?
The requirement is framed around GST-registered businesses transmitting data through an accredited InvoiceNow solution, which presumes access to a Singapore Access Point, so overseas and non-established registrants need to check whether and when they are captured rather than assuming they are in scope. IRAS is notifying affected registrants of their individual implementation date. The full treatment of overseas vendor registration, exclusions and PINT SG data mapping is covered in the detailed Singapore guide on e-Invoice.app.
More detailed questions? See the full Singapore guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- GST InvoiceNow Requirement (Inland Revenue Authority of Singapore (IRAS))
- Committee of Supply 2026: Extension of GST InvoiceNow Requirement to All GST-registered Businesses by April 2031 (Inland Revenue Authority of Singapore (IRAS))
- Frequently Asked Questions for GST InvoiceNow Requirement (Inland Revenue Authority of Singapore (IRAS))
- Singapore: Expansion of GST InvoiceNow Requirement (Sovos)
- Singapore releases new timelines for GST InvoiceNow, extending this obligation to all GST registered businesses (VATupdate)
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