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 |
For existing GST-registered businesses: IRAS began notifying businesses registered before 2026 of their mandatory implementation dates from mid-2026. Check your notification and IRAS’s implementation-date calculator. For these rollout bands, total annual supplies are based on Box 4 values across prescribed accounting periods ending in calendar year 2025, not simply your latest turnover. If you have not received a notification, check IRAS guidance or contact IRAS rather than assume an exemption.
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
Check the exact InvoiceNow-Ready Solution and its GST invoice-data submission capability. Exchanging invoices over Peppol and submitting invoice data to IRAS are related but distinct steps; the submission feature must be activated. The requirement can cover relevant sales and purchase data, including transactions not exchanged as Peppol invoices. Buying Xero, or emailing a PDF, does not by itself establish compliance.
You may be able to connect an existing system through an accredited provider, use a suitable off-the-shelf solution or consider an eligible free-of-charge solution package. Assess your current workflow before replacing software. Xero is one option, and a separate client subscription is recommended only when it suits your operational needs.
How BTA helps
BTA helps GST-registered businesses review their applicable date, invoicing process, bookkeeping records and GST compliance needs. We assess operations before recommending tools and coordinate any technical setup with the relevant solution provider. See our accounting and bookkeeping services; contact us to agree the scope of InvoiceNow support.
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.
Reviewed and updated on 24 October 2026. General information only; requirements depend on your circumstances and current official guidance.
