The GST InvoiceNow requirement, explained
E-invoicing over Peppol is becoming part of GST registration — new voluntary registrants from April 2026, everyone by April 2031. What it is and how to get ready.
InvoiceNow is Singapore's e-invoicing network, built on the international Peppol standard. IRAS is phasing in a requirement for GST-registered businesses to transmit invoice data to IRAS through InvoiceNow solutions: newly incorporated companies registering voluntarily for GST from November 2025, all new voluntary registrants from 1 April 2026, and — announced at Budget 2026 — all GST-registered businesses by April 2031. Complying means using InvoiceNow-capable accounting software connected through an accredited Access Point.
Singapore is moving GST administration onto rails. InvoiceNow — the nationwide e-invoicing network run on the international Peppol standard — is becoming part of what it means to be GST-registered, on a timetable that starts with volunteers and ends with everyone.
The timeline
Per IRAS:
| From | Who must use InvoiceNow |
|---|---|
| 1 November 2025 | Newly incorporated companies registering for GST voluntarily |
| 1 April 2026 | All new voluntary GST registrants |
| From April 2028 | Phase-in for existing businesses begins, starting with the smallest bands of GST-registered businesses |
| By April 2031 | All GST-registered businesses (announced at Committee of Supply 2026) |
A soft launch for early adopters has been running since May 2025, and IRAS has offered free InvoiceNow services for newly incorporated businesses to ease the transition.
If you are weighing voluntary GST registration, this now belongs in the calculation: registering after 1 April 2026 means adopting InvoiceNow-capable software at the same time.
What actually happens
InvoiceNow is not "email a PDF." Invoices travel as structured data (Peppol BIS Billing 3.0 or PINT-SG format) from your accounting software, through an IMDA-accredited Access Point provider, to your customer's system — and, under the GST requirement, the invoice data is transmitted to IRAS as well.
The scope is broad: data must be transmitted for standard-rated and zero-rated supplies, and for purchases on which you claim input tax — with no minimum threshold. In practice, once your software is connected, transmission is automatic; the requirement is really about which software you run, not extra work per invoice.
Getting ready, in three steps
- Check your software. Your accounting platform must be InvoiceNow-capable — IMDA maintains the official solution list. Among the common small-business choices, Xero and Jaz support InvoiceNow natively, while QuickBooks Online currently needs a third-party access point.
- Register on the Peppol network. Your provider or Access Point registers your company on the SG Peppol Directory under a Peppol ID built from your UEN (format
0195:SGUENfollowed by the UEN). Registration itself carries no government fee, and IMDA's service rules require providers to complete it within three working days — it is part of the software setup, not a separate project. - Start transacting. Send e-invoices to customers on the network (government agencies already accept them), receive supplier e-invoices straight into your ledger, and let the IRAS transmission run in the background.
Money on the table
Adoption is being actively subsidised — as at August 2026:
- Free InvoiceNow packages. IMDA-listed providers offer free-of-charge InvoiceNow packages for GST-registered businesses until 31 March 2027, with a successor package announced through to 2031.
- GST InvoiceNow Transition Grant — S$1,000 for GST-registered businesses with annual supplies of S$4 million or less that newly adopt an accredited solution after 26 February 2026 and transmit before their deadline (claims window from 1 July 2026). Larger businesses integrating their own ERP can receive S$5,000, and a S$25,000 tier exists for large enterprises with trading networks of 200 or more suppliers or customers.
- InvoiceNow Accelerate. Newly incorporated businesses get one year of free InvoiceNow services — IMDA emails a sign-up link to the company's ACRA-registered address after CorpPass setup.
Details and conditions are on IMDA's InvoiceNow pages; the grants are claim-based rather than application-based, so the main risk is simply not knowing they exist.
Why comply early rather than late
Beyond the mandate, the practical benefits are real: invoices land directly in customers' accounting systems instead of inboxes, manual data entry and its errors disappear on both sides, and your GST records build themselves in transmission-ready form — which makes F5 preparation and any IRAS query more mechanical. Businesses that adopt during a software change pay near-zero marginal effort; businesses that wait until a deadline pay for a migration under pressure.
The strategic read: Singapore is standardising the data layer of GST. Every phase date so far has arrived on schedule — build your software choice around the end-state, not the current carve-out.
Frequently asked questions
This guide is general information, not legal or tax advice. Confirm requirements with ACRA and IRAS, or speak to your corporate secretary.