GST-registered businesses will be required to transmit invoice data to IRAS using InvoiceNow-Ready Solutions via the InvoiceNow network. This mandatory participation will be implemented progressively:
- From 1 November 2025, for companies that register for GST voluntarily within 6 months of being incorporated.
- From 1 April 2026, for all new voluntary GST-registrants.
Find out if this applies to your business.
A soft launch commenced on 1 May 2025. IRAS encourages all GST-registered businesses to adopt early.
On this page:
What is the GST InvoiceNow Requirement?
InvoiceNow is Singapore’s nationwide e-invoicing network based on Peppol standard. Introduced by the Infocomm Media Development Authority (“IMDA”) in 2019, InvoiceNow enables businesses to easily send and receive invoices in a structured digital format. More information on the benefits of InvoiceNow is available on IMDA’s InvoiceNow webpage.
To support the nationwide InvoiceNow initiative and IRAS’s efforts to digitalise tax administration, GST-registered businesses will be required to transmit invoice data to IRAS using InvoiceNow-Ready Solutions. This will be mandated in phases.
Who must comply and when?
- Companies that register for GST voluntarily within 6 months of being incorporated: From 1 Nov 2025
- All new voluntary GST registrants, regardless of date of business incorporation: From 1 Apr 2026
Businesses excluded from GST InvoiceNow Requirement
The following groups of businesses will be exempted from the GST InvoiceNow Requirement (“Excluded Businesses”):
- Overseas entities (including Overseas Vendors that are liable to register for GST under the Overseas Vendor Registration (“OVR”) Pay-only regime and OVR full regime)
- Businesses that are liable to register for GST wholly due to the Reverse Charge regime
*Note: There are plans to progressively extend mandatory participation to new compulsory GST registrants and existing GST-registered businesses. We will continue to consult industry partners and carefully review the feedback received before announcing further details.
Getting Started
InvoiceNow-Ready Solutions are accounting and finance software that allow the transmission of invoices via the InvoiceNow network.
Once businesses activate the feature to transmit invoice data to IRAS, IRAS receives a copy of the invoice data through IMDA-accredited Access Point Providers.
Businesses using off-the-shelf accounting or finance solutions
- Step 1: Check if your preferred solution is listed on IMDA’s accredited InvoiceNow-Ready Solution Providers (“IRSP”) list. You may also consider adopting the Free-of-Charge (“FOC”) solution packages available for GST-registered businesses.
- Step 2: Approach your IRSP and/or AP to register your business in the SG Peppol Directory with your UEN and obtain your Peppol ID.
- Step 3: Enable the GST InvoiceNow submission feature and test that you can transmit invoices directly from your InvoiceNow-Ready Solution to IRAS. Contact your IRSP if you need assistance.
Businesses with in-house enterprise solutions
- Step 1: Get in touch with an IMDA-accredited Access Point Provider (“AP”) to get connected to the InvoiceNow network.
- Step 2: Approach your IRSP and/or AP to register your business in the SG Peppol Directory with your UEN and obtain your Peppol ID.
- Step 3: Contact your AP to ensure that your solution is connected to IRAS via API and that the GST InvoiceNow submission feature is enabled. Test the invoice data transmission to IRAS with your AP, ensuring you receive transaction reports from your AP notifying if the invoice data submission is successful.
Estimated onboarding time: Allow 3 to 12 months for system connection and testing.
For more information on the accredited IRSPs, you may contact IMDA at [email protected].
InvoiceNow-Ready Solutions also offer value-added features to ease tax compliance, e.g. IRSPs can build validation checks into the submission process to detect wrongful GST charges from non-GST registered suppliers.
Please refer to the guide on Recommended Features for the GST InvoiceNow Requirement: Validation Check on Wrongful GST Charges for more details. You may also approach your IRSPs, APs, or in-house enterprise solution providers.
Grants and Free-of-Charge Solutions
Grants
- Businesses using IMDA-accredited InvoiceNow-Ready Solution Provider ("IRSP") may be eligible to apply for the Productivity Solutions Grant (PSG) and receive up to $30,000 for IT solutions and equipment, including InvoiceNow-Ready Solutions.
Free-of-Charge Solutions
- We have also worked with the IRSPs to provide Free-of-Charge (“FOC”) solution packages for businesses to adopt. You can refer to the list of IRSPs offering FOC solution packages for more details.
Transactions to be Transmitted and Due Dates
Mandatory transactions
Businesses are required to transmit to IRAS data on the following transactions that are reported in the GST return:
- Standard-rated supplies
- Zero-rated supplies
- Exempt supplies
- Standard-rated purchases
- Zero-rated purchases
The invoice data to be transmitted includes data on an invoice or an equivalent document that serves as bill for payment (or adjustment of bill for payment) for supplies and purchases made. Examples of documents that serve as bill for payment include sales invoice, tax invoice, simplified tax invoice, serially numbered receipts, debit notes and credit notes.
Businesses can choose to aggregate supplies data from point-of-sale system, supplies where simplified tax invoices are issued, and petty cash purchases data before transmitting to IRAS.
Excluded transactions
Notwithstanding the above, invoice data on the following types of transactions are excluded from the scope of data collection and need not be transmitted to IRAS:
- Transactions where there are no underlying supplies or purchases but are regarded as supplies or purchases to be reported solely for GST purposes. Examples include deemed supplies, goods exported without sales
- Reverse charge transactions
- Exempt financial services, and exchange or loan of digital payment tokens
- Import permits for importation of goods
The above replaces the draft scope of transactions in the draft e-Tax guide published during the Public Consultation. Please refer to the e-Tax Guide GST: Adopting GST InvoiceNow Requirement for GST-registered Businesses (PDF, 1024KB) for more details.
Due date for transmission
The invoice data must be transmitted to IRAS by the earlier of:
- The date on which the relevant GST return is filed; or
- The filing due date of the relevant GST return.
The “relevant GST return” refers to the GST return covering the prescribed accounting period when the date of the transaction occurs.
The date of transaction is determined as follows:
| Type of Transaction | Date of Transaction |
|---|---|
Supplies data | For a supply where an invoice is or to be issued, the date of transaction would be the issuance date of the document; and |
| Purchase data | For purchase where the supplier’s invoice or an equivalent document is or to be issued, the date of transaction would either be the: a. Issuance date of the document; or b. Date the transaction is posted into the accounting system)2; and For all other purchases, the date of transaction would be the date the transaction is posted into the accounting system. |
1 This generally covers situations where related parties choose to offset their accounts receivable/ payable in lieu of issuing invoices.
2 This is only for businesses that choose to claim input tax according to the date of posting/ processing of the suppliers’ invoices into the accounting system.
Illustration on the due date for transmission of invoice data to IRAS
Example 1
Company A issues a tax invoice to its customer on 20 Mar 2026 and files GST return for prescribed accounting period 1 Jan to 31 Mar 2026 on 20 Apr 2026.
Company A must submit the invoice data relating to the supply of goods to the customer by 20 Apr 2026, which is the earlier of the filing date (20 Apr 2026) or the filing due date (30 Apr 2026).
Example 2
Company B receives a tax invoice dated 20 Mar 2026 and files GST return for prescribed accounting period 1 Jan to 31 Mar 2026 on 15 May 2026. Company B is late in filing as the filing due date is 30 Apr 2026.
Assuming that the date of purchase transaction is based on invoice issuance date, Company B must submit the invoice data relating to this purchase, by 30 Apr 2026, which is the earlier of the filing date (15 May 2026) or filing due date (30 Apr 2026).
Learn More
- Watch our video guide
- Read the e-Tax Guide: Adopting GST InvoiceNow Requirement for GST-registered Businesses (PDF, 1039KB)
- Understand the technical aspects through IMDA’s InvoiceNow Technical Playbook
- Join our IRAS-IMDA webinars for additional support on your preparation journey to onboard InvoiceNow: Sign up now as limited slots are available!
FAQs
What is the typical lead time for a business to onboard InvoiceNow-Ready Solutions, connect to IRAS and to be able to start transmitting invoice data to IRAS?
Many popular accounting and finance solutions are already integrated with InvoiceNow capabilities or are compatible with InvoiceNow. Many free solutions also come with basic InvoiceNow capabilities. Businesses using such solutions only need to activate the GST InvoiceNow submission feature to start sending invoice data via the InvoiceNow network.
For businesses using in-house enterprise solutions, you can get in touch with an IMDA-accredited Access Point Provider to connect to the InvoiceNow network. Working alongside your Access Point Provider, you will need to ensure that your solution is connected to IRAS via API and that the GST InvoiceNow submission feature is enabled. The entire process for system connection and testing can be accomplished in as little as 3 months, with most businesses fully onboarded within a year. You may refer to the list of accredited Access Point Providers here.
We encourage businesses to plan ahead by taking the steps set out above under the “Getting Started” section.With the invoice data submitted to IRAS, does that mean that businesses no longer need to keep their records?
Businesses must continue to adhere to the prevailing record keeping requirements, which remain unchanged. The adoption of the GST InvoiceNow Requirement does not remove the need for businesses to comply with the mandatory record keeping requirements for GST-registered businesses.
Will I be penalised for any errors made on invoices sent to IRAS?
As a GST-registered business, you continue to be responsible for your GST obligations. These include ensuring that you comply with invoicing requirements when issuing an invoice electronically and report accurate GST returns. If you have made any errors, you may voluntarily disclose your errors and make good any tax that had been overclaimed or under-accounted for. Errors voluntarily disclosed within a grace period may qualify for penalty waiver or reduced penalties, subject to conditions under the Voluntary Disclosure Programme.
How will the invoice data transmitted to IRAS be stored? Is my data secure?
The invoice data will be stored in IRAS’ system, which is governed by public sector security requirements. IRAS is committed to safeguarding the confidentiality and security of our taxpayers’ data and upholding high standards of accountability. Refer to our Data Protection Statement and Privacy Statement for more information on how we handle the data that you have entrusted to us securely.