Key compliance facts
Standard
SG Peppol BIS Billing 3.0 (PINT SG)
Authority
IRAS / IMDA — Inland Revenue Authority of Singapore / Infocomm Media Development Authority
Mandatory For
All new voluntary GST registrants from 1 Apr 2026; existing businesses phased 2028-2031 by annual supply value
Effective Date
2019 (InvoiceNow launched) · May 1, 2025 (soft launch) · Nov 1, 2025 (newly incorporated voluntary) · Apr 1, 2026 (all new voluntary) · Apr 2028-2031 (existing businesses)
About Singapore E-Invoicing
Singapore's InvoiceNow network, introduced by IMDA in 2019, is the country's nationwide Peppol-based e-invoicing infrastructure (now serving over 63,000 businesses). At Committee of Supply 2026 (February 2026), IRAS confirmed the progressive extension of the GST InvoiceNow Requirement to all GST-registered businesses by April 2031 — bringing approximately 90,000 additional businesses onto the network. The schedule: 1 May 2025 (soft launch — existing GST-registered); 1 November 2025 (mandatory — newly incorporated companies registering voluntarily for GST within 6 months of incorporation); 1 April 2026 (mandatory — all new voluntary GST registrants regardless of incorporation date or business constitution, including LLPs, sole-proprietorships and partnerships); 1 April 2028 (mandatory — all new compulsory GST registrants + existing businesses with annual supplies ≤ S$200,000); 1 April 2029 (existing businesses with annual supplies ≤ S$1,000,000); 1 April 2030 (≤ S$4,000,000); 1 April 2031 (all remaining > S$4,000,000). Businesses transmit structured invoice data to IRAS via IMDA-accredited Access Point Providers using the 5-corner model. Financial assistance: up to SGD 1,000 for SMEs and SGD 5,000 for larger corporations; SMEs eligible for free InvoiceNow Ready Solutions until March 2031. IRAS will notify pre-2026-registered businesses of their compliance dates by mid-2026.
Implementation Phases
- ✓
InvoiceNow launched (voluntary)
2019Nationwide Peppol-based network introduced by IMDA.
- ✓
Soft launch
May 1, 2025Existing GST-registered businesses can opt in.
- ✓
Newly incorporated voluntary
Nov 1, 2025Mandatory for newly incorporated companies registering voluntarily within 6 months.
- ◉
All new voluntary registrants
Apr 1, 2026Mandatory for all new voluntary GST registrants regardless of incorporation date.
- ○
New compulsory + existing ≤ S$200k
Apr 1, 2028Mandate expands to new compulsory registrants and existing ≤ S$200k.
- ○
Existing ≤ S$1M
Apr 1, 2029Existing GST-registered with annual supplies ≤ S$1,000,000.
- ○
Existing ≤ S$4M
Apr 1, 2030Existing GST-registered with annual supplies ≤ S$4,000,000.
- ○
All remaining > S$4M
Apr 1, 2031Mandate covers all remaining GST-registered businesses.
Key Compliance Facts
- Operating authority: IRAS / IMDA
- Platform: InvoiceNow (Peppol-based)
- Architecture: 5-corner (IRAS as 5th corner)
- Format: SG Peppol BIS Billing 3.0 (PINT SG)
- 63,000+ businesses on the InvoiceNow network
- 90,000 additional businesses expected by April 2031
- All new voluntary GST registrants: from 1 Apr 2026
- Phased rollout to existing businesses 2028-2031
- Funding: up to SGD 1,000 (SMEs), SGD 5,000 (large)
- Free InvoiceNow Ready Solutions for SMEs until Mar 2031
- Peppol ID required before voluntary GST registration
Frequently Asked Questions
Is e-invoicing mandatory in Singapore?
All new voluntary GST registrants from 1 Apr 2026; existing businesses phased 2028-2031 by annual supply value. Status: Phased Rollout.
Which authority regulates e-invoicing in Singapore?
IRAS / IMDA — Inland Revenue Authority of Singapore / Infocomm Media Development Authority
What e-invoicing standard does Singapore use?
SG Peppol BIS Billing 3.0 (PINT SG)
What is the e-invoicing model in Singapore?
Decentralised 5-corner Peppol model — InvoiceNow network with IRAS as 5th corner
When did Singapore e-invoicing take effect?
2019 (InvoiceNow launched) · May 1, 2025 (soft launch) · Nov 1, 2025 (newly incorporated voluntary) · Apr 1, 2026 (all new voluntary) · Apr 2028-2031 (existing businesses)