Singapore’s tax authority IRAS has announced that all GST‑registered businesses must transmit invoice data via the InvoiceNow e‑invoicing network, with phased implementation dates from 2025 to 2031. The requirement applies to voluntary and compulsory registrants based on incorporation date and annual supply thresholds, while overseas entities and reverse‑charge‑only businesses are exempt. Businesses can adopt InvoiceNow‑Ready solutions, free‑of‑charge packages, or IMDA‑accredited access points to comply.
From 1 November 2025 for voluntary registrants within 6 months of incorporation; from 1 April 2026 for all new voluntary registrants; from 1 April 2028 for new compulsory registrants; from 1 April 2029 for existing registrants with ≤ S$1M supplies; from 1 April 2030 for those with ≤ S$4M; from 1 April 2031 for those with > S$4M.
Overseas entities, businesses that are liable to register for GST solely due to the reverse charge regime, and those registered only under the reverse charge regime are exempt.
IRAS will inform GST‑registered businesses that were registered before 2026 of their specific implementation date by mid‑2026.
Businesses can use InvoiceNow‑Ready Solutions, free‑of‑charge packages, or IMDA‑accredited Access Point Providers, and must register in the SG Peppol Directory.
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IRAS · about 1 month ago
This IRAS guidance outlines the steps for GST registration in Singapore, including e‑learning requirements, GIRO processing, effective dates, and special provisions for overseas entities. It details processing timelines, backdating rules for compulsory registration, and agent appointment obligations for foreign suppliers.
IRAS · about 1 month ago
This IRAS guidance explains the steps and requirements for completing Singapore’s GST F1 registration form, including eligibility checks, mandatory e-learning, and technical prerequisites such as InvoiceNow readiness. It also outlines the 14‑day draft retention period and the prohibition on collecting GST before approval.
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