Singapore
SGSingapore's Peppol network, InvoiceNow, carries business and government invoices and is also the channel through which GST-registered businesses must progressively send invoice data to IRAS.
Guide reviewed .
Invoicing and electronic documents
InvoiceNow
IMDA's nationwide e-invoicing network, launched in 2019 and built on Peppol. Business Peppol IDs are based on the Unique Entity Number (UEN).
SG Peppol BIS Billing 3.0 and PINT@SG · Official source: OpenPeppol · Singapore country profile
Singapore Peppol Guide
The technical specification resource for InvoiceNow implementers, listing the Singapore billing, ordering and invoice response specifications and their releases.
SG Peppol BIS Billing 3.0, PINT@SG Invoice and Credit Note, SG Peppol BIS ordering profiles · Official source: Singapore Peppol Guide · InvoiceNow technical specifications
GST InvoiceNow Requirement
IRAS receives a copy of invoice data through IMDA-accredited Access Point providers once a business activates submission in an InvoiceNow-Ready Solution.
InvoiceNow (Peppol) invoice data · Official source: IRAS · GST InvoiceNow Requirement
Under the GST InvoiceNow Requirement, IRAS receives a copy of invoice data through the Peppol network, so one connection serves both trading partners and tax reporting. Each business needs a Peppol ID registered with its UEN, and either an InvoiceNow-Ready Solution or an in-house system connected through an IMDA-accredited Access Point.
Check which phase applies before planning: IRAS sets the date by registration type and by total annual supplies, and says businesses registered before 2026 are notified of their mandatory date from mid-2026. Specification releases have fixed end dates, so check the Singapore Peppol Guide for the release currently in force.
Legal guide
E-reporting · GST invoice data
Phased mandatory, 2025 to 2031GST-registered businesses must submit invoice data to IRAS using InvoiceNow-Ready Solutions, for standard-rated and zero-rated supplies and purchases and exempt supplies, including credit and debit notes. Data is due by the earlier of the GST return filing date or its due date. The requirement concerns data sent to IRAS; it does not by itself require invoices to be delivered to buyers through InvoiceNow.
Official source: IRAS · GST InvoiceNow RequirementE-reporting · exclusions
ExcludedOverseas entities, including overseas vendors under the OVR pay-only and full regimes, and businesses GST-registered only because of reverse charge are outside the requirement. Data is not needed for deemed supplies, reverse charge transactions, certain exempt financial services and import permits.
Official source: IRAS · GST InvoiceNow RequirementB2G · public-sector invoices
Preferred channelSince 2020 the Singapore Government has accepted InvoiceNow for public-procurement invoices and describes it as the preferred channel for invoicing the Government. The sources reviewed do not state a supplier obligation.
Official source: OpenPeppol · Singapore country profileB2B · business invoices
No e-invoicing obligation found in the sources reviewedThe IRAS requirement covers transmission of invoice data to IRAS. The sources reviewed (IRAS, IMDA's Peppol Authority profile) do not require businesses to exchange invoices with each other through InvoiceNow.
Official source: IRAS · GST InvoiceNow Requirement
Timeline
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First GST InvoiceNow group
Companies that register for GST voluntarily within 6 months of incorporation.
Official source: IRAS · GST InvoiceNow Requirement -
New voluntary registrants
Businesses applying for voluntary GST registration on or after this date, regardless of incorporation date or structure.
Official source: IRAS · GST InvoiceNow Requirement - Upcoming at review
New compulsory registrants and smallest existing registrants (upcoming)
Businesses applying for compulsory registration from this date, and existing registrants with total annual supplies up to S$200,000, measured on accounting periods ending in 2025.
Official source: IRAS · GST InvoiceNow Requirement - Upcoming at review
Existing registrants up to S$1 million (upcoming)
Existing GST registrants with total annual supplies up to S$1,000,000.
Official source: IRAS · GST InvoiceNow Requirement - Upcoming at review
Existing registrants up to S$4 million (upcoming)
Existing GST registrants with total annual supplies up to S$4,000,000.
Official source: IRAS · GST InvoiceNow Requirement - Upcoming at review
All remaining existing registrants (upcoming)
Existing GST registrants with total annual supplies above S$4,000,000 complete the rollout.
Official source: IRAS · GST InvoiceNow Requirement
Peppol in Singapore
- Directory participants
- 68,678
- Document families
- 10
Peppol Authority: Infocomm Media Development Authority (IMDA).
23 certified service providers based in Singapore.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 68,280 participants
- 67,446 participants
- ApplicationResponse52,838 participants
- 52,471 participants
- 15,329 participants
- 15,321 participants
- 15,236 participants
- 1 participant
- 1 participant
- TaxData1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 185 | |
| 115 | |
| 9 | |
| 66 | |
| 62 | |
| 40 | |
| 30 | |
| 24 | |
| 31 | |
| 90 | |
| 99 | |
| 986 | |
| 3,925 | |
| 1,958 | |
| 3,268 | |
| 4,576 | |
| 2,108 | |
| 2,296 | |
| 2,292 | |
| 2,195 | |
| 6,920 | |
| 710 | |
| 396 | |
| 604 | |
| 1,362 | |
| 904 | |
| 1,286 | |
| 568 | |
| 725 | |
| 7,830 | |
| 412 | |
| 423 | |
| 333 | |
| 273 | |
| 255 | |
| 260 | |
| 232 | |
| 139 | |
| 178 | |
| 151 | |
| 213 | |
| 172 | |
| 143 | |
| 197 | |
| 158 | |
| 365 | |
| 625 | |
| 899 | |
| 286 | |
| 295 | |
| 254 | |
| 378 | |
| 962 | |
| 416 | |
| 660 | |
| 423 | |
| 392 | |
| 666 | |
| 573 | |
| 617 | |
| 494 | |
| 357 | |
| 284 | |
| 360 | |
| 347 | |
| 464 | |
| 396 | |
| 264 | |
| 136 | |
| 160 | |
| 196 | |
| 164 | |
| 219 | |
| 297 | |
| 173 | |
| 275 | |
| 259 | |
| 303 | |
| 255 | |
| 259 | |
| 366 | |
| 367 | |
| 253 | |
| 590 | |
| 577 | |
| 449 | |
| 595 | |
| 860 | |
| 588 | |
| 312 | |
| 192 |
Registration dates in the current Directory snapshot.