What is the PINT-SG specification and what does it require from Singapore businesses?
Effective: 2025-11-01 · Authority: Infocomm Media Development Authority (IMDA) / Inland Revenue Authority of Singapore (IRAS)
PINT-SG is Singapore's national Core Invoice Usage Specification (CIUS) built on the Peppol International (PINT) standard, governing the data requirements for invoices transmitted through the InvoiceNow network to IRAS. It specifies mandatory GST fields (including GST registration number and supply type classification), UBL syntax requirements, and routing conventions aligned with the SG Peppol Directory.
What fields does PINT-SG mandate that are Singapore-specific?
PINT-SG's Singapore-specific mandatory requirements include: GST registration number for both supplier and buyer (where applicable); supply type classification for each invoice line (standard-rated, zero-rated, exempt, or out-of-scope supply); GST amount per applicable line and in the invoice tax summary; and the Singapore Peppol ID (constructed from UEN) for routing purposes. These requirements extend the international PINT base with the GST-specific fields that IRAS requires for its transaction-level monitoring under the GST InvoiceNow Requirement.
How does PINT-SG relate to Peppol BIS Billing 3.0?
PINT-SG is built in layers: the base is Peppol BIS Billing 3.0 (the standard Peppol invoice format), above which PINT International adds globally harmonized cross-border invoicing rules, above which PINT-SG adds Singapore-specific GST requirements. A PINT-SG-compliant invoice is also valid as a PINT International and Peppol BIS 3.0 invoice. Businesses already generating Peppol BIS 3.0 invoices for other jurisdictions need to add the Singapore-specific GST fields to the same document structure to satisfy PINT-SG requirements.
Frequently Asked Questions
- Does PINT-SG apply to both B2B and B2G invoices in Singapore?
- PINT-SG and the InvoiceNow GST Requirement apply to GST tax invoices issued in qualifying B2B transactions. B2G procurement in Singapore uses a separate government procurement Peppol framework. The IRAS GST InvoiceNow Requirement specifically targets GST-registered businesses' tax invoice obligations rather than all procurement activities.
- Where can I find the official PINT-SG specification document?
- The official PINT-SG specification is published by IMDA as part of the InvoiceNow technical documentation. The specification document and conformance testing tools are available through IMDA's InvoiceNow developer resources.
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