- InvoiceNow becomes mandatory for new voluntary GST registrants from 1 April 2026.
- Existing GST-registered businesses phase in between 1 April 2028 and 1 April 2031.
- Your phase depends on annual supplies in Box 4 of your 2025 GST returns.
- A S$1,000 IMDA grant helps smaller businesses cover onboarding costs.
If you searched “InvoiceNow GST Singapore” wondering whether the new e-invoicing mandate applies to you, here’s the direct answer: GST InvoiceNow becomes mandatory for all new voluntary GST registrants from 1 April 2026, and for existing GST-registered businesses on a phased basis between 1 April 2028 and 1 April 2031, based on their annual supplies. Whether you file GST in-house or through an accounting and GST service, this mandate changes what your filings need to look like from here.
Is InvoiceNow, and What Is the GST InvoiceNow Requirement?
InvoiceNow is Singapore’s nationwide e-invoicing network, built on the Peppol standard, a common framework that allows businesses to exchange structured electronic invoices through connected service providers.
The GST InvoiceNow Requirement is a different, newer thing layered on top. It doesn’t just let you exchange invoices with a supplier. It requires you to transmit your invoice data directly to IRAS through the InvoiceNow network, for GST reporting purposes.
Using InvoiceNow to trade with a partner and being mandated to report through it to IRAS are two separate obligations, and mixing them up is the easiest way to misjudge your own deadline.
This page focuses on the mandatory GST InvoiceNow Requirement: who it applies to, when, and what you’ll need in place. For the mechanics of how GST works day to day, how GST works in Singapore is the better starting point.
Does GST InvoiceNow Apply to Your Business?
Because the mandate depends on your GST registration status and, for existing businesses, your revenue, the fastest way to check is against the table below. Find the row that matches your situation.
| Your business situation | GST InvoiceNow requirement starts |
|---|---|
| Newly incorporated company that voluntarily registered for GST within 6 months of incorporation | 1 November 2025 |
| Any other new voluntary GST registrant | 1 April 2026 |
| New compulsory GST registrant | 1 April 2028 |
| Existing GST-registered business, total annual supplies of S$200,000 or less | 1 April 2028 |
| Existing GST-registered business, annual supplies over S$200,000 up to S$1 million | 1 April 2029 |
| Existing GST-registered business, annual supplies over S$1 million up to S$4 million | 1 April 2030 |
| Existing GST-registered business, annual supplies over S$4 million | 1 April 2031 |
For existing GST-registered businesses, your phase is determined by the total annual supplies reported in Box 4 of your GST returns for prescribed accounting periods ending in calendar year 2025. If you haven’t registered for GST yet, when you must register for GST covers that separately. The S$200,000, S$1 million and S$4 million figures above are InvoiceNow implementation bands, not GST registration thresholds.
What Is the Full Rollout Timeline, From November 2025 to April 2031?
The rollout runs in two distinct waves. The first wave targets new registrants and is already live: newly incorporated companies that voluntarily register for GST within six months of incorporation were brought in from 1 November 2025, and every other new voluntary GST registrant followed on 1 April 2026.
The second wave brings in every business that was already GST-registered before this mandate existed, and it’s staggered over four years precisely so IRAS doesn’t force 90,000-plus businesses onto new invoicing infrastructure at once. New compulsory GST registrants and existing businesses in the lowest revenue band join from 1 April 2028, then the next three bands follow on 1 April 2029, 2030 and 2031 in ascending order of annual supplies. InvoiceNow Singapore adoption has been building steadily since 2019, but this mandate is what turns a voluntary network into a compliance requirement for these businesses.
If your accounting period doesn’t end in calendar year 2025, IRAS has said your specific implementation date will be communicated separately rather than assumed from this table. Build in time either way: getting invoicing software Singapore vendors describe as “InvoiceNow-Ready” set up and tested takes longer than most businesses expect on a first attempt.
Are Any Businesses Excluded From GST InvoiceNow?
Two categories are excluded outright, and the list is short by design.
- Overseas entities are excluded, since they sit outside Singapore’s invoicing infrastructure by definition.
- Businesses registered for GST solely because of the Reverse Charge Regime are also excluded, since that registration exists for a different reporting purpose entirely.
Beyond those two, there’s no exemption path based on business size, transaction volume, or the type of supplies you make. If you’re GST-registered and you don’t fall into one of the two excluded categories, the requirement reaches you eventually; the only open question is which date from the table above applies.
Why Is GST InvoiceNow Being Introduced in Phases?
GST InvoiceNow is being introduced progressively rather than applying to all GST-registered businesses on the same date. The rollout began with newly incorporated companies that voluntarily register for GST, followed by other new voluntary GST registrants, before expanding to existing GST-registered businesses from 2028 onwards.
According to IRAS, the requirement is being implemented progressively “to provide sufficient lead time and support the transition for all types of businesses.” Based on industry consultations, it will also prioritise and support the onboarding of smaller businesses in the earlier years.
For existing GST-registered businesses, the implementation date is based on total annual supplies reported in Box 4 of GST returns for prescribed accounting periods ending in calendar year 2025.
For founders: If you voluntarily register a business for GST now, the GST InvoiceNow Requirement forms part of that registration journey. You should factor the required InvoiceNow setup into your GST compliance planning rather than treating it as a separate future requirement.
What Will You Actually Need to Do? Peppol ID, Solution Provider, SG PINT Format
Getting compliant involves three concrete pieces, and they build on each other in order.
- Register for a Peppol ID and get listed in the SG Peppol Directory, so other businesses and IRAS can find and verify your business on the network.
- Sign up with an InvoiceNow-Ready Solution Provider or connect through an Access Point. This is the software or service that actually transmits your invoice data, whether that’s dedicated invoicing software Singapore vendors sell, or an add-on to accounting software you already use.
- Make sure your solution supports the Singapore PINT-SG format used for GST InvoiceNow submissions. PINT-SG is the base data format for the GST InvoiceNow Requirement, while sending an invoice as a PDF by email is not considered e-invoicing.
GST InvoiceNow does not change how often you file your GST return. It adds a separate requirement for affected businesses to transmit the required invoice data to IRAS through the InvoiceNow network.
Is There Support for Onboarding Costs?
Yes. IMDA opened the GST InvoiceNow Transition Grant on 1 July 2026, a S$1,000 payout for GST-registered businesses with total annual supplies of S$4 million or less (based on 2025 figures), aimed at covering the cost of subscribing to an accredited solution and getting GST InvoiceNow functionality switched on before your mandate date. A separate, larger grant exists for bigger businesses running their own proprietary ERP systems, so the support scales with the complexity of what you’re integrating.
What Happens Once GST InvoiceNow Is Set Up?
Once your GST InvoiceNow setup is active, your InvoiceNow-ready solution can transmit the required invoice data to IRAS through the InvoiceNow network as part of your invoicing process. Your business can continue using InvoiceNow to exchange invoices with customers and suppliers, while the GST InvoiceNow Requirement adds the required data transmission to IRAS.
Your GST return filing obligations remain separate. InvoiceNow does not replace your GST return or change how frequently you file it.
How Does Sleek Get Your Business InvoiceNow Ready?
Sleek’s accounting team handles the parts founders find easiest to get wrong: checking which phase applies to you against your actual Box 4 figures, getting your Peppol ID registered, choosing and setting up an accredited Solution Provider, and confirming your invoices are transmitting correctly in SG PINT before your deadline arrives rather than after. If your corporate secretary filings and your GST compliance sit with different providers today, bringing them under one roof also means fewer places a deadline can slip through.
For businesses still deciding whether to stay ahead of this or wait for a formal notice, staying GST-compliant more broadly is worth a look. InvoiceNow is one piece of a wider compliance calendar, not the only one. Sleek’s InvoiceNow Singapore support is built to cover the whole setup, from Peppol ID to your first live transmission.
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FAQs on invoicenow gst singapore
What Is InvoiceNow in Singapore?
InvoiceNow is Singapore’s nationwide e-invoicing network, built on the Peppol standard and introduced by IMDA in 2019, that lets businesses exchange structured invoices electronically. The GST InvoiceNow Requirement is the newer, mandatory layer on top of it, requiring GST-registered businesses to transmit invoice data through the network to IRAS.
Do I Need InvoiceNow If I'm Not GST-Registered?
No. The GST InvoiceNow Requirement only applies to businesses that are GST-registered or actively applying for voluntary GST registration. If you’re not GST-registered and have no plans to register, this mandate doesn’t reach you yet, though joining InvoiceNow voluntarily to trade with partners has always been open to any business.
When Is My InvoiceNow Deadline If I'm Already GST-Registered?
Your deadline depends on the total annual supplies you reported in Box 4 of your GST returns for accounting periods ending in calendar year 2025: S$200,000 or less starts 1 April 2028, over S$200,000 up to S$1 million starts 1 April 2029, over S$1 million up to S$4 million starts 1 April 2030, and over S$4 million starts 1 April 2031.
Is InvoiceNow the Same as E-Invoicing?
Not exactly. E invoicing Singapore is the broader concept of exchanging invoices electronically, and InvoiceNow Singapore is the specific national network for doing it, based on the Peppol standard. The GST InvoiceNow Requirement is narrower still: it’s the mandate to use that network to report invoice data to IRAS, not simply a synonym for e-invoicing in general.
What Happens If I Don't Comply With the GST InvoiceNow Requirement?
For voluntary GST registrants from 1 November 2025 onwards, non-compliance can mean your GST application isn’t approved or your GST registration is revoked. For businesses in the later, phased-in bands, IRAS has said enforcement action may be taken against non-compliant businesses, while noting its approach will be calibrated during the initial phases rather than immediately punitive.
