InvoiceNow: the GST InvoiceNow Requirement for Singapore businesses, in one placeInvoiceNow

Your business’s address on the network, based on your UEN. Your provider usually registers it for you.

An IRSP is accredited software with the network connection built in, and it is what most small businesses use. An Access Point connects your own ERP or in-house system to the network.

Every GST-registered business has to send invoice data to IRAS through InvoiceNow, in phases up to 1 Apr 2031. Your phase depends on your business type and your 2025 total supplies. Only Excluded Businesses are out: overseas entities and businesses registered for GST solely because of reverse charge.

InvoiceNow is Singapore's nationwide e-invoicing network, based on the Peppol standard. The GST InvoiceNow Requirement means you must use InvoiceNow-Ready software to send your invoice data to IRAS. Emailing a PDF is not e-invoicing.

Free-of-charge InvoiceNow-Ready software is available for SMEs until March 2031. A grant of up to $1,000 is for SMEs and up to $5,000 for larger businesses, and SMEs can use the Productivity Solutions Grant for up to 50% of eligible software subscription costs. IMDA says the current free package runs to 31 Mar 2027, and some providers charge per use or by subscription.

You still comply. Invoices issued outside the network, such as PDF, paper or sales to consumers, are recorded in your InvoiceNow-Ready Solution, which sends them to IRAS automatically and regularly. Access Point providers cannot convert PDF or paper invoices into Peppol format.

You cannot opt out, and exemption requests are refused. IRAS says enforcement will be calibrated in the initial phases for genuine mistakes that are not due to negligence. Voluntary registrants from 1 Nov 2025 may have their GST application refused or their registration revoked.

Invoice data for your sales and purchases, including credit notes. This covers sales to consumers, and POS sales can be aggregated. Required data elements broadly match existing GST tax invoice requirements, and data missing any of them is rejected. Supporting documents are not submitted, but keep them for IRAS to request.

Yes, for standard-rated and zero-rated purchases, which back up your input tax claims. If you choose not to claim input tax on a purchase, it falls outside the requirement, though you can still send it with category code "OP".

Yes. Your duty to send sales data does not depend on your customer’s GST status. For individual customers who are not GST-registered, "NA" is allowed in the customer name and UEN fields.

Check IMDA’s list of accredited InvoiceNow-Ready Solution Providers. If yours is not on it, you can ask an IMDA-accredited Access Point provider to connect it, switch to a free-of-charge package, or move to another InvoiceNow-Ready solution. Customised ERP users need an accredited Access Point provider.

Access Points are the gateways to InvoiceNow and route invoices between businesses. Small businesses and users of listed software go through their software provider. Businesses with in-house systems that are not on IMDA’s list must use an accredited Access Point provider.

Peppol invoices go to IRAS in real or near real time. Other invoices go on a schedule you set, and everything must reach IRAS by the earlier of your return filing date or filing due date. Your software shows an IRAS acknowledgement ID for each successful transmission.

The network uses accredited providers, encryption and digital signatures, and IRAS is bound by tax secrecy laws. You still file GST returns and keep records for at least 5 years. Differences between invoice data and returns are not penalised if you keep records and can explain them.