InvoiceNow onboarding evidence should show what the business has actually configured before a voluntary GST application proceeds. Under current IRAS guidance, businesses applying for voluntary registration on or after 1 April 2026 fall within the InvoiceNow requirement. Check the official scope and any exclusion with the tax adviser. A software subscription alone is not proof that invoice data can be submitted correctly.
Identify the business and provider
Record the legal name and UEN, proposed software and provider contact. Check that the selected solution is appropriate for the IRAS requirement through the official guidance. If the company has an in-house system, ask the provider to explain the connection and responsibilities rather than assuming the standard off-the-shelf process applies.
Keep the onboarding correspondence with the GST application working papers. Note who can approve account configuration, who will issue invoices and who handles technical errors. A director should be able to identify the responsible people without searching a former employee’s inbox.
Separate three readiness questions
Ask whether the business is registered in the required directory, whether the relevant submission feature is activated and whether the team has evidence of successful testing. The exact provider steps may differ. Record the provider’s response and any limitation instead of converting a verbal assurance into a completed checklist item.
Example: invoices can be emailed but not transmitted
A company can produce PDF invoices and email them to customers. Its provider confirms that the required data-submission feature is still awaiting activation. The readiness pack should identify that gap. Sending an invoice by email does not resolve the separate transmission requirement.
Plan exception handling
Agree how staff will recognise a failed submission, retain the original document reference and escalate to the provider. Avoid issuing a second invoice simply to obtain a new attempt. Keep acknowledgements and error messages so the accountant can reconcile the records without double counting.
Review alongside the application
Ask the tax adviser to review the official requirement, the business’s circumstances and the onboarding evidence before treating the file as ready. This pack supports the process; it does not guarantee GST registration approval. Retain the provider confirmation and a clear list of unfinished actions.
Related practical guidance
For the surrounding work, see bookkeeping basics, bookkeeping and accounting, company records to keep.
Official guidance: IRAS GST InvoiceNow requirement.
Help with your company records
For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.
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