When Does GST InvoiceNow Become Mandatory in Singapore?

Quick answer

Singapore’s GST InvoiceNow Requirement is being introduced progressively. All GST-registered businesses will eventually be required to use an InvoiceNow-Ready Solution to submit prescribed invoice data to IRAS.

GST InvoiceNow implementation dates

From 1 November 2025

The requirement applies to companies that voluntarily register for GST within six months of incorporation.

From 1 April 2026

The requirement applies to all businesses applying for voluntary GST registration on or after this date, regardless of incorporation date or business structure.

From 1 April 2028

The requirement will apply to:

• Businesses applying for compulsory GST registration on or after 1 April 2028
• Existing GST-registered businesses with total annual supplies of S$200,000 or less

From 1 April 2029

The requirement will apply to existing GST-registered businesses with total annual supplies of S$1 million or less.

From 1 April 2030

The requirement will apply to existing GST-registered businesses with total annual supplies of S$4 million or less.

From 1 April 2031

The requirement will apply to existing GST-registered businesses with total annual supplies exceeding S$4 million.

For existing GST-registered businesses, total annual supplies generally refer to Box 4 of the GST returns for prescribed accounting periods ending in calendar year 2025. Businesses should check the implementation date communicated by IRAS or use the implementation-date calculator on the IRAS website.

What must businesses do?

Affected businesses must:

• Use an InvoiceNow-Ready accounting or finance solution
• Register on the InvoiceNow network
• Obtain a Peppol ID
• Configure the system to submit prescribed invoice data to IRAS
• Test sales, purchase, credit-note and debit-note transmissions
• Maintain proper GST records and reconciliations

Using InvoiceNow does not replace the GST return. Businesses remain responsible for ensuring that their GST returns and submitted invoice data are complete and accurate.

When must invoice data be submitted?

Invoice data must generally be submitted by the earlier of:

• The date the relevant GST return is filed
• The filing deadline for that GST return

The relevant GST return is the return covering the prescribed accounting period in which the transaction occurs.

Businesses should not wait until their implementation date to begin onboarding. Accounting-system changes, data cleansing, transaction mapping, testing and staff training may require several months.

Are any businesses excluded?

Based on current IRAS guidance, the requirement does not apply to:

• Overseas entities, including overseas vendors registered under the Overseas Vendor Registration pay-only or full regime
• Businesses required to register for GST wholly because of the Reverse Charge regime

A business should not assume that it is excluded merely because it has overseas transactions or applies reverse charge to some purchases.

What invoice information is covered?

Businesses generally need to submit invoice data for transactions reported in their GST returns, including standard-rated, zero-rated and exempt supplies and relevant purchases.

The records may include:

• Sales invoices and tax invoices
• Simplified tax invoices
• Serially numbered receipts
• Debit notes
• Credit notes

IRAS allows certain qualifying information, including some point-of-sale, simplified tax-invoice and petty-cash data, to be aggregated.

Available support

Subject to the applicable eligibility conditions, support may include:

• A GST InvoiceNow Transition Grant of S$1,000 for eligible SMEs
• A GST InvoiceNow Transition Grant of S$5,000 for eligible larger businesses
• Free basic InvoiceNow solution packages until 31 March 2031

Businesses should confirm current eligibility and application requirements with IRAS or IMDA.

How LN can assist

LN Corporate Services can assist businesses with:

• Reviewing their applicable implementation date
• Preparing accounting records for InvoiceNow
• Reviewing invoice and GST workflows
• Bank, supplier and customer reconciliations
• Improving accounting procedures and internal controls
• Coordinating onboarding with an InvoiceNow-Ready Solution Provider

Technology implementation and other specialised matters will be handled by appropriately qualified external solution providers.

This article provides general information as at September 2026 and does not constitute tax, legal or technology advice.