Singapore’s GST InvoiceNow Requirement Now Live in Phases for All GST-Registered Businesses

Key Takeaways

• The GST InvoiceNow requirement in Singapore took effect for newly incorporated voluntary GST registrants on 1 November 2025.
• From 1 April 2026, all new voluntary GST registrants must transmit invoice data to IRAS via InvoiceNow, regardless of incorporation date or business structure.
• All remaining GST-registered businesses follow in phases from 1 April 2028 to 1 April 2031, based on annual turnover bands.
• Transitional grants of up to S$1,000 for SMEs and S$5,000 for larger businesses will offset onboarding costs.
• Free-of-charge InvoiceNow-Ready Solution packages remain available to GST-registered businesses until March 2031.
• Around 90,000 more businesses are expected to join the network, strengthening Singapore's digital invoicing ecosystem.

What Is the GST InvoiceNow Requirement in Singapore?

Have you checked which phase of Singapore's GST InvoiceNow rollout applies to your business? The mandate does not cover every GST-registered firm at once; it arrives in stages through 2031.

In this guide, we explain how Singapore's GST InvoiceNow requirement works, when each phase takes effect and what funding support is available.

The GST InvoiceNow requirement in Singapore is being extended in phases to every GST-registered business. Each must submit invoice data on its supplies and purchases to the Inland Revenue Authority of Singapore (IRAS). This is done using InvoiceNow-Ready Solutions over the national InvoiceNow network. InvoiceNow is Singapore's nationwide e-invoicing infrastructure, built on the international Peppol standard and introduced by the Infocomm Media Development Authority (IMDA) in 2019.

Transmissions are made seamlessly through IMDA-accredited Access Point Providers using Application Programming Interface (API) technology. This means invoice data flows directly from a business's accounting software to the tax authority. Businesses do not transmit every document individually. Invoices that are not issued through InvoiceNow, such as those raised for customers outside the network or through point-of-sale systems, are not exempt. They must still be submitted to IRAS once they are recorded in the accounting system.

The requirement is a joint initiative between IRAS and IMDA. It aims to digitalise invoicing across the wider business ecosystem and to integrate tax reporting into taxpayers' day-to-day accounting systems. By submitting invoice data directly through the network, businesses can expect improved tax compliance, faster GST audits and quicker refunds.

When Does the InvoiceNow Phased Implementation Apply to Each Business?

Voluntary registrants are already covered, while every other GST-registered business joins the network in stages between April 2028 and April 2031, determined by its annual supplies.

The phased implementation of GST InvoiceNow follows a phased timetable published by IRAS. It begins with new voluntary registrants and progressively extends to every GST-registered business in Singapore by 2031. The opening phase, in force since 1 November 2025, captures newly incorporated companies seeking voluntary GST registration. In practice, this means companies incorporated within six months of submitting their registration application to IRAS.

The net widens on 1 April 2026. From that date, every business applying to register for GST on a voluntary basis falls under the mandate, no matter when it was incorporated or how it is structured. For voluntary registrants, the GST InvoiceNow requirement operates as an additional condition of registration. Non-compliant businesses may have their GST registration status revoked.

Newly incorporated companies balancing other start-up obligations may also benefit from a clear view of what to do after incorporating a company in Singapore. This helps ensure GST e-invoicing sits within a wider compliance plan from the outset.

Every remaining GST-registered business is brought on board in four further phases determined by total annual supplies. Each later phase applies only to businesses not already covered by an earlier phase:

• Businesses with total annual supplies of S$200,000 or less, as well as all new compulsory GST registrants, from 1 April 2028
• Businesses with total annual supplies above S$200,000 and up to S$1,000,000, from 1 April 2029
• Businesses with total annual supplies above S$1,000,000 and up to S$4,000,000, from 1 April 2030
• Businesses with total annual supplies exceeding S$4,000,000, from 1 April 2031

These implementation dates are set out in IRAS announcements on the extension of the requirement. Legislative amendments to implement the requirement for all remaining GST-registered businesses will be enacted at a later date, as announced at the Ministry of Finance Committee of Supply Debate 2026.

How Can Businesses Achieve Singapore GST InvoiceNow Compliance?

Compliance takes three steps: confirm an InvoiceNow-Ready solution, register for InvoiceNow to obtain a Peppol ID, and activate the GST InvoiceNow submission feature.

Singapore GST InvoiceNow compliance follows three practical steps published by IRAS. Each step can be completed with support from an IMDA-accredited InvoiceNow-Ready Solution Provider (IRSP) or Access Point Provider (AP).

1. Confirm the solution is InvoiceNow-Ready. Businesses should first check whether their existing accounting or invoicing software appears on IMDA's accredited list of InvoiceNow-Ready Solutions. Firms using in-house enterprise systems should engage an IMDA-accredited Access Point Provider to connect to the network.
2. Register for InvoiceNow and obtain a Peppol ID. The IRSP or AP registers the business in the SG Peppol Directory using its Unique Entity Number (UEN). This issues the Peppol ID needed to send and receive e-invoices.
3. Activate the GST InvoiceNow submission feature. Once registered, the business enables the submission feature in its solution so invoice data transmits automatically to IRAS.

Businesses building digital compliance processes beyond invoicing may also find it useful to review a structured approach to wider paperless compliance. The five steps to build a paperless compliance system in Singapore offer a practical framework when planning the transition. If you are unsure which solution fits your business, you can get in touch with our team for guidance.

What Funding Support Is Available for the Transition?

SMEs can receive a S$1,000 transition grant, larger businesses qualify for S$5,000, and free InvoiceNow-Ready Solution packages remain available until 31 March 2031.

Transitional funding has been introduced to ease onboarding costs and encourage early adoption, with the grant amounts and application details announced by IRAS. Small and medium-sized enterprises (SMEs) can access a GST InvoiceNow Transition Grant of S$1,000. SMEs are defined here as businesses with annual supplies of S$4,000,000 or less. Larger businesses with annual supplies above S$4,000,000 qualify for a grant of S$5,000, and may also tap the InvoiceNow Queen Bee Grant of S$25,000.

Free-of-charge InvoiceNow-Ready Solution packages, providing basic e-invoicing capabilities sufficient to meet the requirement, are available to GST-registered businesses until 31 March 2031, according to IRAS. The current list of free packages can be selected until 31 March 2027. The list covering April 2027 to March 2031 will be released subsequently. SMEs can additionally use the Productivity Solutions Grant to defray up to 50 per cent of eligible software subscription costs.

The extension of the mandate is expected to bring roughly 90,000 additional businesses onto the InvoiceNow network, amplifying the network effect for all participants. Early adopters stand to benefit from:

• Reduced manual data entry
• Fewer invoicing errors
• Faster payment cycles, which strengthen cash flow management across the supply chain

Frequently Asked Questions