Singapore is moving GST-registered businesses onto InvoiceNow — the national e-invoicing network built on the international Peppol standard — to transmit invoice data directly to IRAS. If your business is GST-registered (or planning to be), this will affect how you issue and record invoices. Here’s the timeline and what to do now.
What is InvoiceNow?
InvoiceNow is Singapore’s nationwide e-invoicing network, introduced by the Infocomm Media Development Authority (IMDA) in 2019. It lets businesses send and receive invoices in a structured digital format, rather than as PDFs or paper. Under the GST InvoiceNow Requirement, GST-registered businesses will transmit invoice data to IRAS using InvoiceNow-Ready Solutions.
The rollout timeline
Per IRAS, the requirement is being phased in:
| From | Who it applies to |
|---|---|
| 1 Nov 2025 | Companies registering for GST voluntarily within 6 months of incorporation |
| 1 Apr 2026 | Businesses applying for voluntary GST registration on or after this date (regardless of incorporation date or structure) |
| 1 Apr 2028 | New compulsory GST registrants; and existing GST-registered businesses with total annual supplies ≤ S$200,000 |
| 1 Apr 2029 | Existing GST-registered businesses with total annual supplies ≤ S$1,000,000 |
| 1 Apr 2030 | Existing GST-registered businesses with total annual supplies ≤ S$4,000,000 |
| 1 Apr 2031 | Existing GST-registered businesses with total annual supplies > S$4,000,000 |
Key point for existing GST-registered businesses: IRAS will inform businesses that were GST-registered before 2026 of their respective mandatory implementation date by mid-2026. You can also use IRAS’s GST InvoiceNow Implementation Date Calculator to check your own date. Businesses are encouraged to onboard early rather than wait.
A few groups are exempt — including certain overseas entities under the Overseas Vendor Registration regime and businesses liable to register only due to Reverse Charge.
What this means in practice
Moving to InvoiceNow isn’t just a compliance checkbox — it changes your invoicing workflow. Your accounting system needs to be InvoiceNow-ready (many cloud platforms, including Xero via approved connectors, support Peppol), and your team needs to be comfortable issuing structured e-invoices rather than manual PDFs.
The businesses that will find this easiest are those already on a connected, cloud-based accounting setup. The ones that struggle tend to be those still relying on manual invoicing and year-end catch-up.
How BTA helps
BTA helps GST-registered SMEs confirm their applicable InvoiceNow date, review whether their current accounting software is InvoiceNow-ready, and plan the transition so invoicing and GST reporting stay accurate through the change. See our All-In-One Service.
Speak with BTA to assess the appropriate support for your company.
This article is general information based on IRAS guidance current at the time of writing and is not a substitute for advice on your specific circumstances. Source: IRAS GST InvoiceNow Requirement.
