Singapore is moving forward with the progressive implementation of InvoiceNow, its national Peppol-based e-invoicing network, with a timeline that will gradually extend the transmission of invoice data to the Inland Revenue Authority of Singapore (IRAS) among GST-registered businesses.
Since 1 April 2026, all businesses applying for a new voluntary GST registration must use InvoiceNow-ready solutions to transmit their invoice data directly to IRAS, regardless of their incorporation date or business structure.
The rollout will continue progressively until 2031, bringing newly compulsorily GST-registered businesses and, subsequently, existing GST-registered businesses into scope according to their annual total value of supplies.
At the same time, the Infocomm Media Development Authority (IMDA) continues to expand InvoiceNow's capabilities. In 2026, it announced the initial launch of the InvoiceNow AI Skills Library, a library of artificial intelligence resources designed to automate tasks such as processing incoming invoices, preparing invoices for exchange through Peppol and three-way matching between invoices, purchase orders and goods receipts.
What is InvoiceNow?
InvoiceNow is Singapore's national e-invoicing network, built on the international Peppol standard to enable the structured exchange of documents between the financial systems of businesses and organisations.
The initiative was launched by IMDA in 2019 and enables businesses to send and receive electronic invoices directly between their accounting, financial or ERP systems, even when they use different technology solutions.
InvoiceNow uses accredited Access Points to connect participants to the Peppol network. This allows a business to connect through its provider and communicate with other participating organisations without having to develop individual connections with each customer or supplier.
The model aims to reduce manual data entry, facilitate automated invoice processing and improve interoperability between businesses.
InvoiceNow is not limited to invoice exchange. The infrastructure has progressively incorporated other business documents, including purchase orders and Invoice Responses, extending its use across Purchase-to-Pay processes.
How does the GST InvoiceNow Requirement work?
The GST InvoiceNow Requirement progressively requires certain GST-registered businesses to use InvoiceNow-ready solutions to transmit invoice information directly to IRAS.
The involvement of IRAS expands the traditional Peppol exchange model. In addition to enabling suppliers and buyers to exchange documents electronically, specific invoice data can be transmitted to the tax authority to support GST compliance.
Businesses within scope must use an InvoiceNow-Ready Solution with the functionality required to transmit the relevant data to IRAS.
In general terms, the process involves:
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1. Invoice generation. The business generates the invoice through its accounting, financial or ERP solution.
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2. Exchange through InvoiceNow. When the transaction is carried out through the network, the structured invoice is transmitted through the relevant Access Points.
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3. Transmission of data to IRAS. The InvoiceNow-ready solution transmits the invoice data required for GST compliance to IRAS.
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4. Processing within business systems. The buyer can receive the information directly in its system, facilitating automated invoice processing.
The model therefore combines electronic document exchange and tax compliance within the same digital infrastructure.
GST InvoiceNow Requirement timeline
Singapore is implementing the GST InvoiceNow Requirement progressively to give businesses time to adapt their systems before they come within scope.
The current timeline establishes the following phases:
- From 1 November 2025: newly incorporated businesses that voluntarily apply for GST registration and meet the established criteria.
- From 1 April 2026: all businesses applying for new voluntary GST registration, regardless of their incorporation date or business structure.
- From 1 April 2028: new compulsory GST registrants and existing GST-registered businesses with an annual total value of supplies of up to SGD 200,000.
- From 1 April 2029: existing GST-registered businesses with an annual total value of supplies of up to SGD 1 million.
- From 1 April 2030: existing GST-registered businesses with an annual total value of supplies of up to SGD 4 million.
- From 1 April 2031: existing GST-registered businesses with an annual total value of supplies exceeding SGD 4 million.
The extended timeline makes InvoiceNow an increasingly important component of Singapore's tax digitalisation model and means businesses should assess in advance when they will come within scope of the different phases.
Peppol and PINT SG: Singapore's e-invoicing standard
InvoiceNow uses Peppol to enable the interoperable exchange of invoices and other electronic documents between businesses using different management systems.
Singapore was the first country outside Europe to establish a Peppol Authority, strengthening the use of the standard as part of its national digitalisation strategy.
Invoices are exchanged through Access Points, which provide the connection between supplier and buyer systems.
Singapore has also evolved from the previous Peppol BIS specifications towards PINT SG, its adaptation of the Peppol International Invoice designed to support greater international interoperability.
PINT provides a common model on which jurisdiction-specific requirements can be incorporated, reducing the need to develop completely different formats for each market.
For the GST InvoiceNow Requirement, the technical specifications established by IMDA and IRAS determine the data and rules that connected solutions must apply to correctly transmit invoice information.
Evolution of e-invoicing in Singapore
Singapore has been progressively developing its e-invoicing ecosystem for several years.
In 2018, IMDA adopted Peppol as the standard for its nationwide initiative and became the first Peppol Authority outside Europe.
In 2019, the nationwide e-invoicing network, later renamed InvoiceNow, was launched.
In 2020, Singapore Government procurement was connected to Peppol, providing public-sector suppliers with an additional channel for submitting invoices electronically.
In 2022, InvoiceNow expanded its capabilities with new business documents, including purchase orders and Invoice Responses, advancing the digitalisation of the Purchase-to-Pay process.
Singapore subsequently began its transition towards PINT SG and started developing the integration of InvoiceNow with IRAS.
Since November 2025, the GST InvoiceNow Requirement has progressively applied to certain taxpayers and, since April 2026, covers all businesses applying for new voluntary GST registration.
The timeline will continue to expand until 2031, consolidating InvoiceNow as an important infrastructure for both electronic document exchange and the digitalisation of tax compliance.
