InvoiceNow

The GST InvoiceNow Requirement, explained

Singapore is moving every GST-registered business onto structured e-invoicing over the Peppol network. Here is what that means for you — in plain language.

~0
GST businesses affected
2028–2031
Mandate waves
1 Apr 2026
In force for new registrants
None
Pre-clearance / QR codes

Live on the Peppol network

Watch an invoice travel the network

No PDFs, no re-typing. Your invoice leaves Digi as structured data, reaches your customer's software in seconds — and a copy reports itself to IRAS. That is the whole GST InvoiceNow Requirement, handled.

C1 · YOUDigiinvoice createdC2 · C3Access PointsIMDA-accreditedC4 · CUSTOMERTheir softwareready to pay · no re-typingC5 · IRASData reportedautomatically — nothing to filesystem to system · seconds, not days

How InvoiceNow works — the five-corner model

Invoices travel system-to-system as structured data over the Peppol network. The fifth corner is what the new requirement adds.

C1 · Your software

Your accounting or ERP system (like Digi) issues the invoice as structured data — not a PDF.

C2 & C3 · Access Points

IMDA-accredited Access Points transmit the invoice from your system to your customer’s system.

C4 · Your customer

The invoice arrives directly inside their software, ready to approve and pay — no re-typing.

C5 · IRAS

A copy of the invoice data flows automatically to IRAS via the Access Points. This is the "GST InvoiceNow Requirement".

No pre-clearance

Unlike Malaysia’s MyInvois, there is no approval wait, no UIN, no QR code. Invoices flow peer-to-peer; data is reported to IRAS.

PDF ≠ e-invoice

A PDF attached to an email is not a structured e-invoice and does not meet the requirement.

Your deadline, by wave

1 April 2026 — in force now

Every new voluntary GST registrant must adopt InvoiceNow as a condition of registration. Non-compliance means refusal or cancellation of the GST registration.

1 April 2028

New compulsory GST registrants, and existing businesses with annual supplies up to S$200,000, must transmit invoice data to IRAS via InvoiceNow.

1 April 2029

Existing GST-registered businesses with annual supplies up to S$1 million.

1 April 2030

Existing GST-registered businesses with annual supplies up to S$4 million.

1 April 2031

All remaining GST-registered businesses. The whole network is on structured e-invoicing.

InvoiceNow mandate timeline

Check your date

Received a letter from IRAS?

Don't wait for the deadline quarter

Businesses that move early pick their timeline, claim grants while budgets last, and migrate data calmly instead of during year-end closing.

Your mandatory date is already assigned

Since mid-2026, IRAS has been writing to each GST-registered business with its individual InvoiceNow implementation date.

Annual supplies decide your wave

"Annual supplies" means Box 4 of your GST return for periods ending in calendar 2025 — we can read your wave straight off your filings.

15 minutes to know where you stand

Send us your letter — or just your UEN and GST registration date — and we will map your deadline, your grant eligibility and the cheapest compliant path.

InvoiceNow questions, answered

What exactly is the GST InvoiceNow Requirement?

GST-registered businesses must send invoice data to IRAS through the InvoiceNow network — Singapore’s national e-invoicing network built on the international Peppol standard. Invoices travel system-to-system as structured data, and a copy of the data flows automatically to IRAS via accredited Access Points.

I already email PDF invoices. Isn’t that enough?

No. A PDF attached to an email is not a structured e-invoice and does not meet the requirement. Invoices must be transmitted as structured data over the Peppol network.

What happens if I don’t comply?

For new voluntary GST registrants the requirement is already a condition of registration — non-compliance means refusal or cancellation of GST registration. For existing businesses, obligations attach to your assigned wave between 2028 and 2031.

Is Digi connected to the InvoiceNow network?

Yes — Digi sends and receives e-invoices via IMDA-accredited Access Point partners, using the Peppol PINT SG billing standard, including the IRAS reporting flow required under the GST InvoiceNow Requirement.

Know your date. Claim your grants. Get compliant.

A 15-minute call tells you your mandatory date, what the Government will pay for, and what it takes — no obligation.