Singapore is rolling out mandatory e-invoicing through its InvoiceNow network, and if your business is GST-registered — or is about to register for GST — you need to understand what this means and when it applies to you. This is not merely a technology upgrade: it is a legal requirement backed by IRAS, with real compliance consequences for businesses that fall behind.

This guide explains what InvoiceNow is, the phased rollout schedule, what GST-registered businesses must do, the transition support available, and the practical steps to get compliant.

I. What Is InvoiceNow?

InvoiceNow is Singapore’s nationwide e-invoicing network, built on the international Peppol (Pan-European Public Procurement On-Line) standard. It was introduced by the Infocomm Media Development Authority (IMDA) in 2019 and enables businesses to send and receive invoices in a standardised digital format — directly between accounting systems, without manual entry or email attachments.

The version used for GST compliance is called GST InvoiceNow, which goes a step further: it requires businesses to transmit invoice data directly to IRAS via the InvoiceNow network, in real time or near-real time. The technical format used is PINT-SG (Peppol International invoice norm for Singapore), which aligns invoice data with Singapore’s GST requirements.

Put simply: when you issue or receive a GST invoice, that data must flow automatically to IRAS. This transforms GST compliance from a periodic self-reporting exercise into a continuous data-sharing obligation.

II. The Phased Rollout: Who Is Affected and When?

The GST InvoiceNow requirement is being implemented in phases. Not everyone is affected at the same time.

Phase 1: New Voluntary GST Registrants (from 1 November 2025)

From 1 November 2025, newly incorporated companies that voluntarily register for GST are required to transmit invoice data to IRAS via the InvoiceNow network. This was the first mandatory phase.

Phase 2: All New Voluntary GST Registrants (from 1 April 2026)

From 1 April 2026, all new voluntary GST registrants — regardless of when they were incorporated — are required to submit invoice data directly to IRAS via InvoiceNow. This phase is now in effect. If you voluntarily registered for GST on or after 1 April 2026, you must already be on InvoiceNow.

Phase 3: All Existing GST-Registered Businesses (April 2028 to April 2031)

All existing GST-registered businesses will be required to onboard InvoiceNow and submit invoice data to IRAS, rolled out progressively between April 2028 and April 2031. IRAS will notify businesses of their specific implementation date by mid-2026. Businesses registered before 2026 should watch for this notification from IRAS.

The Committee of Supply 2026 confirmed this full extension to all GST-registered businesses by April 2031.

III. Mandatory vs Voluntary GST Registrants: Does It Apply to You?

It is important to understand the distinction:

  • Mandatory GST registrant: Your annual taxable turnover exceeds or is expected to exceed S$1 million. For existing mandatory registrants, the InvoiceNow requirement applies from April 2028 onwards (phased).
  • Voluntary GST registrant: Your turnover is below S$1 million but you have chosen to register. If you are a new voluntary registrant from 1 April 2026 onwards, InvoiceNow is already mandatory for you.

For a full explanation of when GST registration is required and the differences between mandatory and voluntary registration, see our guide on GST Registration Singapore 2026.

IV. What Does InvoiceNow Compliance Actually Require?

To comply with the GST InvoiceNow requirement, your business must:

  1. Use an InvoiceNow-ready accounting solution: Your invoicing or accounting software must be accredited by IMDA and capable of generating invoices in the PINT-SG format.
  2. Connect to an IMDA-accredited Access Point: Invoice data is transmitted via a Peppol Access Point. Some accounting software vendors include built-in Access Point connectivity; others require a separate integration.
  3. Transmit invoice data to IRAS: When you issue a GST invoice, the data must be sent to IRAS in real time or near-real time via the InvoiceNow network. This is separate from — and in addition to — your periodic GST return filings.

V. The S$1,000 InvoiceNow Transition Grant

To ease the transition, IRAS launched a S$1,000 InvoiceNow Transition Grant on 1 July 2026. This grant is available to GST-registered businesses onboarding InvoiceNow for the first time. The grant helps offset the cost of adopting a compliant solution.

Businesses should check the IRAS InvoiceNow page for the latest details on grant eligibility and how to apply. The grant is time-limited and subject to availability, so early adoption is advantageous.

VI. How InvoiceNow Fits Into Your GST Compliance Framework

InvoiceNow does not replace your existing GST obligations — it adds a real-time data transmission layer on top of them. You still need to:

  • Issue valid GST tax invoices for all taxable supplies
  • File GST returns (F5) quarterly or monthly as applicable
  • Maintain records for at least five years
  • Keep up with your company’s broader compliance calendar

What InvoiceNow changes is the how of invoice issuance: invoices must flow through a structured digital channel rather than being created as PDF attachments or paper documents.

VII. Choosing an InvoiceNow-Ready Solution

IMDA maintains a list of accredited InvoiceNow-ready solutions on its website. Popular accounting platforms used by Singapore SMEs — including Xero, QuickBooks, and various local solutions — are progressively adding InvoiceNow compatibility. When selecting a solution, look for:

  • IMDA accreditation as an InvoiceNow-ready solution or Access Point provider
  • Support for the PINT-SG invoice format
  • Direct integration with IRAS for GST InvoiceNow transmission
  • Compatibility with your existing accounting workflow

For sound business and financial planning, factoring InvoiceNow adoption costs into your 2026/2027 technology budget is advisable well before your mandatory implementation date arrives.

VIII. Consequences of Non-Compliance

Failure to comply with the GST InvoiceNow requirement once it applies to your business can result in:

  • Penalties and surcharges under the GST Act
  • IRAS audits and investigations triggered by missing data
  • Potential deregistration from GST in severe cases

IRAS has signalled that it will take a pragmatic approach during the early phases of the rollout, but enforcement is expected to tighten as the April 2031 full rollout deadline approaches.

For a broader understanding of Singapore’s corporate tax and GST obligations in 2026, our guide covers the key filing deadlines and penalties in detail.

IX. How Raffles Corporate Services Can Help

Raffles Corporate Services assists Singapore businesses with GST registration, compliance advisory, and ongoing accounting and bookkeeping support. We can advise on when InvoiceNow applies to your business and help you select the right compliant solution for your needs.

For the latest Singapore business and regulatory news, including updates on InvoiceNow and IRAS requirements, there are useful resources for business owners and finance teams.

To speak with the team at Raffles Corporate Services, you can email [email protected] or call, SMS, or WhatsApp +65 8501 7133. We are happy to assist with any queries.

— The Editorial Team, Raffles Corporate Services