At the Committee of Supply 2026, IRAS confirmed that Singapore’s GST InvoiceNow Requirement will progressively extend to all GST-registered businesses between 2028 and 2031. The mandate will require the GST registered businesses in scope to use InvoiceNow solutions to transmit invoice data to IRAS.
Until now, the mandate has applied only to new voluntary GST registrants. From April 2028 onwards, it reaches existing businesses tiered by annual supply value.
Timeline
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1 November 2025: Mandatory for companies that register for GST voluntarily within 6 months of incorporation date.
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1 April 2026: Mandatory for all new voluntary GST registrants regardless of incorporation date or business structure
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1 April 2028:
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Mandatory for all new compulsory GST registrants; and
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Existing GST-registered businesses with total annual supplies ≤ S$200,000
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1 April 2029: Mandatory for existing GST-registered businesses with total annual supplies ≤ S$1,000,000
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1 April 2030: Mandatory for existing GST-registered businesses with total annual supplies ≤ S$4,000,000
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1 April 2031: Mandatory for existing GST-registered businesses with total annual supplies > S$4,000,000
For existing businesses, the applicable implementation date is determined by total annual supplies, including the total value of standard-rated, zero-rated and exempt supplies made across all prescribed accounting periods ending in calendar year 2025. For businesses registered after 1 April 2028, they should comply right after registration, despite of revenue.
IRAS will notify GST-registered businesses that were registered before 2026 of their respective mandatory implementation date by mid-2026. In the meantime, businesses can use the IRAS Excel calculator to self-determine their applicable date.
IRAS actively encourages all GST-registered businesses to participate as early adopters, even ahead of their mandatory date, to ensure systems are tested and invoice data can be transmitted successfully before compliance becomes obligatory.
Further details on implementation phases will also be published in a forthcoming edition of the e-Tax Guide.
For future updates on Singapore and similar developments in other countries, follow our Regulatory Analysis page.
