InvoiceNow has been available since 2019. What changed is that sending invoice data to IRAS through it stopped being optional — starting with the newest GST registrants and reaching every GST-registered business by 2031.
They are easy to confuse, and the distinction decides what you have to build.
Singapore's national e-invoicing network, introduced by IMDA in 2019 and built on Peppol. It moves structured invoices between trading partners.
Using it has always been voluntary, and remains so for the exchange itself.
The obligation to transmit invoice data to IRAS through that network. This is the part being phased in, and it is a tax reporting obligation, not an exchange preference.
It shifts GST from periodic reporting toward near real-time visibility.
IRAS is phasing the requirement across existing GST-registered businesses between 2028 and 2031, starting with the newest registrants.
Newly incorporated companies that voluntarily register for GST have been required to transmit invoice data to IRAS via InvoiceNow since this date.
Extended to every new voluntary GST registrant, regardless of incorporation date or business structure.
All new compulsory GST registrants, and existing GST-registered businesses with total annual supplies of S$200,000 or less.
Existing GST-registered businesses with total annual supplies of S$1 million or less.
Existing GST-registered businesses with total annual supplies of S$4 million or less.
Existing GST-registered businesses with total annual supplies above S$4 million — completing the rollout.
Free-of-charge solution packages are available up to 31 March 2031. Worth knowing before anyone budgets for software they may not need to buy.
Singapore uses PINT-SG, a national variation of the Peppol International invoice specification. It keeps interoperability with the global Peppol network while carrying the data IRAS needs for GST.
The practical consequence: an invoice that is valid Peppol is not automatically valid PINT-SG. Fields that are optional internationally are required here, and a system configured for a generic Peppol profile will pass its own validation and still be rejected.
If you trade into more than one Peppol market, this is the point at which a single generic configuration stops being enough.
Valtatech is a certified Peppol Access Point provider in Singapore. We connect your ERP to InvoiceNow, map your data to PINT-SG, and handle transmission to IRAS — including the validation results that come back.
How our access point works → · Self-serve option for smaller volumes → · Compare across APAC →
From 1 April 2026, all new voluntary GST registrants must transmit invoice data to IRAS via the InvoiceNow network, regardless of incorporation date or business structure. Newly incorporated companies that voluntarily registered for GST have been required to do so since 1 November 2025.
IRAS is phasing existing GST-registered businesses in between 2028 and 2031, by total annual supplies: from 1 April 2028 for S$200,000 or less, 1 April 2029 for S$1 million or less, 1 April 2030 for S$4 million or less, and 1 April 2031 for those above S$4 million. New compulsory GST registrants come in from 1 April 2028. Total annual supplies are the standard-rated, zero-rated and exempt supplies in the prescribed accounting periods ending in calendar year 2025.
No. InvoiceNow is Singapore's national e-invoicing network, introduced by IMDA in 2019 and built on Peppol. GST InvoiceNow is the separate requirement to transmit invoice data to IRAS through that network.
Singapore uses PINT-SG, a national variation of the Peppol International invoice specification. An invoice that is valid generic Peppol is not automatically valid PINT-SG.
Last reviewed 6 October 2026. Source: IRAS, Frequently Asked Questions for Businesses — GST InvoiceNow Requirement, version 23 September 2026, and IRAS, GST InvoiceNow Requirement. This page is general information, not tax advice.
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