IRASInland Revenue Authority of Singapore (IRAS) / IMDA
Regulatory Reference
When does InvoiceNow become mandatory for Singapore GST registrants?
Effective: 2025-11-01 · Authority: Inland Revenue Authority of Singapore (IRAS) / IMDA
Singapore mandates InvoiceNow adoption for newly incorporated companies voluntarily registering for GST starting November 2025. For new voluntary GST registrants more broadly, adoption becomes mandatory starting April 2026. InvoiceNow is Singapore's nationwide e-invoicing network built on the international Peppol standard.
What is the Singapore InvoiceNow mandate timeline?
Singapore's InvoiceNow mandate applies conditionally based on company type and GST registration timing:
- November 2025: Mandatory for newly incorporated companies voluntarily registering for GST
- April 2026: Mandatory for new voluntary GST registrants
- Voluntary: Existing businesses and compulsorily registered businesses adopt on a voluntary basis
- B2G: InvoiceNow is already required for government procurement through GeBIZ
Frequently Asked Questions
- Is InvoiceNow mandatory for all Singapore businesses?
- No. The November 2025 and April 2026 mandates apply specifically to newly incorporated companies voluntarily registering for GST. Existing businesses and compulsorily registered businesses adopt InvoiceNow voluntarily.
- What format does InvoiceNow use?
- InvoiceNow uses the Peppol BIS Billing 3.0 standard or the Singapore/Australia A-NZ CIUS extension in UBL 2.1 XML format. PDF invoices are not compliant for InvoiceNow transmission.
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