GST InvoiceNow Requirement

1. Check if your preferred software is on IMDA’s accredited InvoiceNow-Ready Solutions list (PDF, 483KB). You may also consider the Free-of-Charge (“FOC”) solution packages (PDF, 77.5KB) available for GST-registered businesses. 
2. Get your Peppol ID: Ask your InvoiceNow-Ready Solution Provider (“IRSP”) and/or AP to register your business in the SG Peppol Directory with your UEN.  
3. Activate your GST InvoiceNow submission feature to start submitting invoice data to IRAS. Contact your IRSP if you need assistance.

1. Contact an IMDA-accredited Access Point Provider (“AP”) (PDF, 187KB). 
2. Get your Peppol ID: Ask your AP to register your business in the SG Peppol Directory with your UEN.  
3. Work with your AP to connect your solution to IRAS.
4. Activate your GST InvoiceNow submission feature to start submitting invoice data to IRAS. Contact your AP if you need assistance.

The onboarding process may take as little as 3 months. Most businesses complete their setup within a year, depending on their readiness and system configuration.

• Free-of-Charge (FOC) solution packages are available up to 31 March 2031.

• These FOC packages provide businesses with basic e-invoicing capabilities to comply with the GST InvoiceNow Requirement. 
• GST-registered businesses may choose from the current list of FOC solution packages (PDF, 77.5KB) until 31 March 2027.
• The list of FOC solution packages for the period 1 Apr 2027 to 31 Mar 2031 will be made available subsequently.

In general, businesses need to submit invoice data to IRAS for transactions that are reported in your GST return:  

• Standard-rated supplies and purchases 
• Zero-rated supplies and purchases 
• Exempt supplies 

This covers data from invoices or equivalent documents that serve as bill for payment (or adjustment of bill for payment) for supplies and purchases made. Examples include sales invoices, tax invoices, simplified tax invoices, serially numbered receipts, debit notes and credit notes.  

Businesses may aggregate supplies data from point-of-sale systems, supplies where simplified tax invoices are issued, and petty cash purchases data before submitting to IRAS.  

Important  

Businesses are still responsible for existing GST obligations. This includes: 

• Filing accurate GST returns 
• Keeping proper records for at least 5 years in accordance with GST legislation 
• Complying with invoicing requirements when you issue invoices electronically 

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. 

Invoice data for the following transactions need not be submitted to IRAS:  

• Transactions with no underlying supplies or purchases but that must be reported as supplies or purchases for GST purposes. Examples include deemed supplies and goods exported without sales
• Reverse charge transactions   
• Exempt financial services and exchange or loan of digital payment tokens  
• Import permits for importation of goods  

Submit invoice data 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” is the GST return covering the prescribed accounting period when 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 instead of issuing invoices. 

²This applies to businesses that claim input tax according to the date of posting/ processing of the suppliers’ invoices into the accounting system. For more information, refer to Claim Input Tax in the Correct Accounting Period.

More illustrations on submission due dates can be found in the e-Tax Guide, Adopting GST InvoiceNow Requirement for GST-registered Businesses (PDF, 1261KB)