Singapore's Peppol-based InvoiceNow mandate covers GST-registered businesses — but overseas entities under the OVR regime are explicitly excluded. Here's what that means and who qualifies.
Published 28 February 2026 · AutoFact AI
Quick Answer
Singapore mandates B2B e-invoicing via InvoiceNow (Peppol) for GST-registered businesses from November 2025 (new voluntary registrants first). However, overseas entities registered under the Overseas Vendor Registration (OVR) regime — both full OVR and pay-only OVR — are explicitly exempt from these GST InvoiceNow transmission requirements.
InvoiceNow is Singapore's national B2B e-invoicing initiative, built on the Peppol network (also known locally as the Singapore InvoiceNow network). It enables businesses to transmit structured invoice data electronically to trading partners and is aligned with the PEPPOL BIS Billing 3.0 standard.
Singapore is progressively mandating InvoiceNow for GST-registered businesses. The mandate commenced in November 2025 for new voluntary GST registrants. The progressive rollout means different categories of businesses come under the mandate at different stages.
Network
Peppol-based (Singapore InvoiceNow network)
Standard
PEPPOL BIS Billing 3.0 / Singapore UBL
Mandate Scope
GST-registered businesses in Singapore
Progressive Start
November 2025 (new voluntary GST registrants)
OVR Entities
Explicitly EXEMPT
The Overseas Vendor Registration (OVR) regime is a Singapore GST registration scheme for overseas entities that supply digital services or low-value goods to Singapore consumers. OVR was introduced to ensure that overseas suppliers charging GST on Singapore-based customers are registered and remit tax — even without a local physical presence.
Full OVR
Applies to overseas digital service providers and overseas vendors selling low-value goods to Singapore consumers. Full OVR registrants charge, collect, and remit GST on qualifying supplies.
Pay-Only OVR
A variant of OVR where the overseas entity is only required to pay GST to IRAS but does not collect it from customers. Both variants are equally exempt from InvoiceNow transmission requirements.
InvoiceNow is designed for B2B invoice exchange between Singapore-based business counterparties within the Peppol network. The OVR regime covers overseas entities supplying primarily to Singapore consumers (B2C), not B2B counterparties operating within the Singapore Peppol infrastructure.
Because OVR registrants do not have a Singapore business presence and are not transacting B2B with Peppol-connected Singapore businesses in the way the InvoiceNow mandate contemplates, they are explicitly excluded from the GST InvoiceNow transmission requirements.
The InvoiceNow mandate applies to GST-registered businesses in Singapore — that is, businesses with a Singapore presence that issue B2B invoices to other Singapore-connected entities. The progressive rollout begins with new voluntary GST registrants from November 2025 and is expected to extend to broader categories over time.
New voluntary GST registrants
In scope
November 2025 onwards
Existing GST-registered businesses
Progressive rollout
Future phases
OVR registrants (full)
EXEMPT
—
OVR registrants (pay-only)
EXEMPT
—
OVR entities are exempt from the InvoiceNow transmission requirement specifically — they are not required to transmit invoices via the Peppol/InvoiceNow network. Normal invoicing obligations under GST rules (issuing tax invoices to GST-registered customers where required) still apply. Consult an IRAS-accredited tax advisor for your specific situation.
The exemption removes the mandatory obligation for OVR entities. There is no regulatory prohibition on voluntarily adopting InvoiceNow, but the practical utility for OVR entities supplying primarily to consumers is limited.
Yes. InvoiceNow is Singapore's implementation of the Peppol network. Businesses use Peppol-accredited access points to transmit UBL-formatted invoices to their counterparties.
No. InvoiceNow is an invoice transmission network, not a GST filing system. InvoiceNow does not replace GST F5/F8 returns, which are filed separately with IRAS.
If your Singapore GST registration falls within the InvoiceNow mandate, AutoFact AI generates Peppol-compliant UBL invoices and connects with Singapore access points — so you meet the transmission requirement automatically.
Regulatory Disclaimer: This article is for informational purposes only and does not constitute legal or tax advice. Regulatory details are based on published IRAS and IMDA guidance and may be subject to revision. Consult a qualified Singapore tax advisor for compliance advice specific to your business and GST registration type.
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