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Singapore e-invoicing

Asia-Pacific · 5-corner model within the Peppol CTC (Continuous Transaction Controls) framework

GST InvoiceNow Requirement – GST-registered businesses transmit sales and purchase invoice data to IRAS over Peppol. Live since 1 November 2025 for new voluntary registrants; extended in phases to every GST-registered business between April 2028 and April 2031.

Live now

Applies to

B2B, B2G, B2C (POS aggregated), purchases

April 1, 2028

Next phase deadline

Live for new voluntary registrants; next 2028

Does this apply to me?

Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.

Is your business established in Singapore (registered office, branch or fixed establishment)?

Do you issue domestic B2B invoices in Singapore?

Singapore: likely outside the issuing mandate — watch e-reporting / cross-border

VAT registration or trading alone, without a fixed establishment, usually keeps you outside Singapore's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

Not in scope for Singapore

With no establishment and no registration or trade in Singapore, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Singapore.

In scope — issue structured e-invoices in Singapore

If you registered for GST voluntarily on or after 1 November 2025 you must already transmit invoice data to IRAS via an InvoiceNow-Ready Solution. Existing GST-registered businesses come in between 1 April 2028 and 1 April 2031 according to 2025 total supplies.

In scope to receive in Singapore

There is no receive-side obligation; the duty is to transmit your sales and purchase invoice data to IRAS via an InvoiceNow-Ready Solution.

Phases & who's affected when

A single date hides the rollout. Here's the full sequence.

1 November 2025

Companies registering for GST voluntarily within 6 months of incorporation

InvoiceNow (Peppol) reporting to IRAS began for newly incorporated companies opting to register for GST.

Done

1 April 2026

New voluntary GST registrants

The requirement extends to all new voluntary GST registrants, regardless of incorporation date or business structure.

Done

1 April 2028

New registrants + existing GST-registered businesses (supplies up to SGD 200,000)

Mandatory B2B e-invoicing for newly GST-registered persons and existing GST-registered businesses with total annual supplies up to SGD 200,000.

1 April 2029

Existing GST-registered businesses (supplies up to SGD 1 million)

Mandatory B2B e-invoicing for existing GST-registered businesses with annual taxable supplies of up to SGD 1 million.

Future

1 April 2030

Existing GST-registered businesses (supplies up to SGD 4 million)

Mandatory B2B e-invoicing for existing GST-registered businesses with annual taxable supplies of up to SGD 4 million.

Future

1 April 2031

All remaining GST-registered businesses

Mandatory B2B e-invoicing extends to all remaining GST-registered businesses, completing the rollout.

Future

The technical facts

The standards, scope and dates that define the mandate – at a glance.

Transaction scope

B2B, B2G, B2C (POS aggregated), purchases

Model

5-corner model within the Peppol CTC (Continuous Transaction Controls) framework

Formats

PINT SG (Peppol UBL); SG Peppol BIS Billing 3.0 also accepted

Region

Asia-Pacific

STATUS

Live now

Scope

Mandatory for companies registering voluntarily within 6 months of incorporation (from 1 Nov 2025) and all new voluntary registrants (from 1 Apr 2026). From 1 Apr 2028 it covers new compulsory registrants and existing businesses with 2025 total supplies up to S$200,000, then up to S$1m (2029), up to S$4m (2030) and all remaining (2031). Covers all transactions reported in the GST return (POS/retail may be aggregated); excludes OVR-registered overseas vendors and s.33(1)-agent businesses. Overseas companies with a Singapore establishment are in scope.

Penalties & grace period

No dedicated InvoiceNow penalty. IRAS may refuse or revoke the GST registration of voluntary registrants that do not comply; general GST penalties otherwise apply. IRAS has said enforcement will be calibrated in the initial phases.

Latest e-invoicing coverage – Singapore

News, guides and rulings tagged for this country.

Alerts

June 26, 2026

Read the full Singapore guide

The complete VATabout deep-dive: legislation, platform selection, and reporting detail.

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Does this apply to me?

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Latest e-invoicing coverage – Singapore

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Read the full Singapore guide

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