GST InvoiceNow Requirement

• Step 1: Check if your preferred solution is listed on IMDA’s accredited InvoiceNow-Ready Solution Providers (“IRSP”) list. You may also consider adopting the Free-of-Charge (“FOC”) solution packages available for GST-registered businesses. 
• Step 2: Approach your IRSP and/or AP to register your business in the SG Peppol Directory with your UEN and obtain your Peppol ID.  
• Step 3: Enable the GST InvoiceNow submission feature so that you can transmit invoices directly from your InvoiceNow-Ready Solution to IRAS. Contact your IRSP if you need assistance.

• Step 1: Get in touch with  an IMDA-accredited Access Point Provider (“AP”) to get connected to the InvoiceNow network. 
• Step 2: Approach your AP to register your business in the  SG Peppol Directory with your UEN and obtain your Peppol ID.  
• Step 3: Approach your AP to ensure that your solution is connected to IRAS and that the GST InvoiceNow submission feature is enabled so that you can transmit invoices directly from your in-house enterprise Solution to IRAS. Contact your AP if you need assistance.
  
  Estimated onboarding time: Allow 3 to 12 months for system connection to IRAS. 

For SMEs

• Businesses using  IMDA-accredited InvoiceNow-Ready Solution Provider ("IRSP") may be eligible to apply for the  Productivity Solutions Grant (PSG) and receive up to $30,000 for IT solutions and equipment, including InvoiceNow-Ready Solutions. 
• A new grant of up to $1,000 will be introduced for SMEs to defray the operational costs of adopting InvoiceNow-Ready software. More details on the support provided will be released by IMDA and IRAS in due course.

For Larger Businesses

• A new grant of up to $5,000 will be provided for early adopters. More details on the support will be released by IMDA and IRAS in due course.

• We have also worked with the IRSPs to provide Free-of-Charge (“FOC”) solution packages for businesses to adopt. You can refer to the  list of IRSPs offering FOC solution packages for more details.

Businesses are required to transmit to IRAS data on the following transactions that are reported in the GST return: 

1. Standard-rated supplies 
2. Zero-rated supplies 
3. Exempt supplies 
4. Standard-rated purchases 
5. Zero-rated purchases 

The invoice data to be transmitted includes data on an invoice or an equivalent document that serves as bill for payment (or adjustment of bill for payment) for supplies and purchases made. Examples of documents that serve as bill for payment include sales invoice, tax invoice, simplified tax invoice, serially numbered receipts, debit notes and credit notes. 

Businesses can choose to aggregate supplies data from point-of-sale system, supplies where simplified tax invoices are issued, and petty cash purchases data before transmitting to IRAS. 

Notwithstanding the above, invoice data on the following types of transactions are excluded from the scope of data collection and need not be transmitted to IRAS: 

1. Transactions where there are no underlying supplies or purchases but are regarded as supplies or purchases to be reported solely for GST purposes. Examples include deemed supplies, goods exported without sales 
2. Reverse charge transactions  
3. Exempt financial services, and exchange or loan of digital payment tokens 
4. Import permits for importation of goods 

The above replaces the draft scope of transactions in the draft e-Tax guide published during the Public Consultation. Please refer to the e-Tax Guide  Adopting GST InvoiceNow Requirement for GST-registered Businesses (PDF, 1024KB) for more details.  

The invoice data must be transmitted to IRAS by the earlier of: 

• The date on which the relevant GST return is filed; or 
• The filing due date of the relevant GST return. 

The “relevant GST return” refers to the GST return covering the prescribed accounting period when the date of the transaction occurs.  

The date of transaction is determined as follows: 

¹This generally covers situations where related parties choose to offset their accounts receivable/ payable in lieu of issuing invoices. 

²This is only for businesses that choose to claim input tax according to the date of posting/ processing of the suppliers’ invoices into the accounting system. 

Illustration on the due date for transmission of invoice data to IRAS 

Example 1 
Company A issues a tax invoice to its customer on 20 Mar 2026 and files GST return for prescribed accounting period 1 Jan to 31 Mar 2026 on 20 Apr 2026.  
Company A must submit the invoice data relating to the supply of goods to the customer by 20 Apr 2026, which is the earlier of the filing date (20 Apr 2026) or the filing due date (30 Apr 2026).  

Example 2 
Company B receives a tax invoice dated 20 Mar 2026 and files GST return for prescribed accounting period 1 Jan to 31 Mar 2026 on 15 May 2026. Company B is late in filing as the filing due date is 30 Apr 2026.  
Assuming that the date of purchase transaction is based on invoice issuance date, Company B must submit the invoice data relating to this purchase, by 30 Apr 2026, which is the earlier of the filing date (15 May 2026) or filing due date (30 Apr 2026).  

The GST InvoiceNow Requirement is implemented progressively to provide sufficient lead time for all types of businesses. Based on industry consultations, the Government will prioritise and support the onboarding of smaller businesses in earlier years.

Many popular accounting and finance solutions are already integrated with InvoiceNow capabilities or are compatible with InvoiceNow. Many free solutions also come with basic InvoiceNow capabilities. Businesses using such solutions only need to activate the GST InvoiceNow submission feature to start sending invoice data via the InvoiceNow network.

For businesses using in-house enterprise solutions, you can get in touch with an IMDA-accredited Access Point Provider to connect to the InvoiceNow network. Working alongside your Access Point Provider, you will need to ensure that your solution is connected to IRAS via API and that the GST InvoiceNow submission feature is enabled. The entire process for system connection and testing can be accomplished in as little as 3 months, with most businesses fully onboarded within a year. You may refer to the list of accredited Access Point Providers here. 

Businesses must continue to adhere to the prevailing record keeping requirements, which remain unchanged. The adoption of the GST InvoiceNow Requirement does not remove the need for businesses to comply with the mandatory record keeping requirements for GST-registered businesses. 

As a GST-registered business, you continue to be responsible for your GST obligations. These include ensuring that you comply with invoicing requirements when issuing an invoice electronically and report accurate GST returns. If you have made any errors, you may voluntarily disclose your errors and make good any tax that had been overclaimed or under-accounted for. Errors voluntarily disclosed within a grace period may qualify for penalty waiver or reduced penalties, subject to conditions under the  Voluntary Disclosure Programme. 

The invoice data will be stored in IRAS’ system, which is governed by public sector security requirements. IRAS is committed to safeguarding the confidentiality and security of our taxpayers’ data and upholding high standards of accountability. Refer to our Data Protection Statement and Privacy Statement for more information on how we handle the data that you have entrusted to us securely.