Singapore’s push towards digitalization was evidenced by the launch of its e-invoicing standard framework in 2018. Singapore was the first country outside Europe to adopt Peppol. The Peppol Business Interoperability Specifications (BIS) for e-invoicing and the Peppol eDelivery Network have been live since 2019.
In April 2024, IRAS announced the phased adoption of InvoiceNow, the national e-invoicing framework based on the Peppol network, for invoicing data transmission. Adoption opened to GST-registered businesses voluntarily from May 2025, with mandatory compliance obligations taking effect progressively from November 2025.
The mandate currently applies only to B2B transactions; B2G adoption is anticipated but has not yet been mandated.
Bookmark this page and revisit it regularly to stay informed about upcoming obligations.
Network
InvoiceNow.
Format
Singapore Peppol International Invoice (SG PINT).
eSignature Requirement
Ensuring integrity and authenticity is required; an e-signature is one accepted method of assurance.
Archiving Requirement
Five years.
Singapore has introduced a mandatory e-invoicing requirement for GST-registered businesses, implemented in phases between November 2025 and April 2031.
Businesses can connect to the InvoiceNow network to send and receive e-invoices. Singapore’s Infocomm Media Development Authority (IMDA) serves as the national Peppol authority.
Businesses using InvoiceNow must comply with Peppol requirements. SG PINT is the required format for invoice data transmission under the GST InvoiceNow framework.
Singapore is implementing a GST invoice reporting requirement through InvoiceNow, the nation’s e-invoicing network based on the Peppol infrastructure.
The framework, introduced by IRAS, expands the traditional Peppol 4-corner model by enabling invoice data transmission to IRAS through a 5-corner model architecture.
Under the GST InvoiceNow framework, GST-registered businesses subject to the phased compliance schedule must transmit invoice data to IRAS using InvoiceNow-accredited Access Points (APs). The framework covers both invoice data transmitted via the Peppol network and invoice data submitted through solution-extracted methods.
For Peppol invoices, data is transmitted to IRAS on a real-time or near real-time basis. For solution-extracted invoices, businesses submit data on a regular scheduled basis in accordance with IRAS deadlines and guidance.
Only InvoiceNow-accredited Access Points (AP) are permitted to transmit invoice data to IRAS via the C5 API. Businesses participating in the framework must therefore connect through an accredited provider – Sovos is an accredited AP in Singapore.
The implementation timeline for this e-reporting obligation is outlined below.
Singapore’s IMDA became the first Peppol Authority outside Europe
The nation’s e-invoicing network, later named InvoiceNow, launches
Singapore launches Registration Grant to incentivize businesses to join the network
GST InvoiceNow requirement introduced for voluntary early adoption by GST-registered businesses
Mandatory for newly incorporated companies that apply for voluntary GST registration on or after 1 November 2025, where the date of incorporation is within 6 months of the date of the GST registration application
Mandatory for all businesses that apply for new voluntary GST registration on or after 1 April 2026, regardless of incorporation date or business constitution
Mandatory for:
Mandatory for existing GST-registered businesses with total annual supplies of more than S$200,000 and up to S$1,000,000
Mandatory for existing GST-registered businesses with total annual supplies of more than S$1,000,000 and up to S$4,000,000
Mandatory for existing GST-registered businesses with total annual supplies of more than S$4,000,000
1 Total annual supplies means the aggregate of standard-rated, zero-rated, and exempt supplies made in all prescribed accounting periods ending in calendar year 2025.
Singapore’s IMDA became the first Peppol Authority outside Europe in May 2018, and subsequently launched InvoiceNow, its e-invoicing network based on the Peppol framework.
InvoiceNow enables businesses to exchange invoices and other business documents electronically in a standardized format through accredited Peppol Access Point providers. The framework supports interoperability between businesses and facilitates the transmission of invoice data under Singapore’s GST InvoiceNow initiative.
As Singapore’s Peppol Authority, IMDA is responsible for:
Find out more about Peppol in Sovos’ definitive E-invoicing Guide.
Yes, Singapore is actively using e-invoicing through a nation-wide network called InvoiceNow, which is based on the Peppol standard.
Yes, InvoiceNow is mandatory in Singapore for GST-registered businesses, being introduced in phases. It has been compulsory for new voluntary GST registrants since November 2025, and for all new voluntary GST registrants regardless of incorporation date since April 2026. The requirement extends to existing GST-registered businesses and new compulsory registrants progressively between April 2028 and April 2031, with applicable dates determined by business type and total annual supplies.
InvoiceNow is Singapore's nationwide e-invoicing network, operated by IMDA, through which GST-registered businesses are required to transmit invoice data to IRAS under the GST InvoiceNow requirement. The network is based on the Peppol framework and supports the electronic exchange of invoices between businesses in a standardised format, with the broader aim of enabling a faster and more sustainable way to transact, both domestically and internationally.
Peppol is an international framework for the electronic exchange of business documents, including invoices, between businesses (B2B) and with public sector entities (B2G).
Singapore was the first Peppol authority outside Europe, with IMDA assuming that role in May 2018.
Singapore's InvoiceNow e-invoicing framework is based on the Peppol network.
Yes, Sovos is an IMDA-accredited InvoiceNow Access Point Provider in Singapore. Our regulatory experts can connect to the InvoiceNow network and help ensure compliance with local requirements.