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Singapore e-Invoicing

Updated 1 July 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Singapore uses Peppol through InvoiceNow. B2B is being phased in, mandatory for new voluntary GST registrants since November 2025 and extending to GST-registered businesses by turnover from April 2028 through April 2031. B2G has been mandatory since January 2023 via Vendors@Gov. The format is PINT SG XML.

Singapore e-Invoicing Overview

B2B
phased
since 1 November 2025
Mandatory for new voluntary GST registrants since Nov 2025. COS 2026 extends to all GST-registered businesses: new compulsory registrants and businesses with annual supplies ≤$200K from Apr 2028, ≤$1M from Apr 2029, ≤$4M from Apr 2030, >$4M from Apr 2031.
B2G
mandatory
since 1 January 2023
Mandatory for all public sector transactions via InvoiceNow (Vendors@Gov / Accountant-General's Department). Progressive adoption by government agencies.
B2C
none
No mandate.

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Read the full Singapore e-invoicing guide

Implementation Timeline(13 events)

Key mandate dates. Select a date for detail, or show all updates below.

InvoiceNow / Peppol adoption for public sector trials
1 October 2023
Pilot
IRAS and IMDA initiated trials and initial public-sector use of InvoiceNow.
PINT SG implementation timelines announced
30 July 2024
National
IMDA announced official PINT SG implementation timelines and specifications for Singapore e-invoicing framework.
Enhanced PINT SG requirements effective
1 November 2024
Technical
Mandatory supplier UEN (Unique Entity Number) and supplier/customer postal address details required in PINT SG invoices (November 2024 update).
Service providers support PINT SG
1 January 2025
Infrastructure
Accredited Access Point Providers begin supporting PINT SG invoice and credit note sending/receiving via certified service providers.
Mandatory PINT SG receiver registration
1 April 2025
Compliance
All InvoiceNow participants must register and be capable of receiving PINT SG formatted invoices starting April 1, 2025.
Accredited Access Point Providers list published
2 April 2025
Infrastructure
IMDA publishes official list of Accredited Access Point Providers authorised to support Singapore e-invoicing.
Soft launch for IRAS InvoiceNow transmissions
1 May 2025
National
IRAS soft-launch encourages GST-registered businesses and new registrants to transmit invoice data via InvoiceNow-Ready Solutions.
Advanced Ordering capabilities effective
1 July 2025
Technical
SG BIS Order Balance specification enables advanced ordering features for government vendor systems.
Phase 1: Newly incorporated GST voluntary registrants
1 November 2025
Phased rollout (voluntary)
Voluntary GST InvoiceNow requirement for newly incorporated companies registering for GST.
COS 2026: InvoiceNow Extended to All GST-Registered Businesses by April 2031
26 February 2026
National
As announced at the Ministry of Finance Committee of Supply Debate 2026 , all remaining GST-registered businesses must submit invoice data via InvoiceNow: new compulsory registrants and businesses with annual supplies ≤$200K from April 2028, ≤$1M from April 2029, ≤$4M from April 2030, and >$4M from April 2031. Transitional grants of up to $1,000 for SMEs and $5,000 for larger businesses to offset onboarding costs.
IRAS e-Tax Guide (second edition) confirms phased GST InvoiceNow dates
9 March 2026
National
IRAS published the second edition of the GST InvoiceNow e-Tax Guide , setting out the phased mandatory-participation dates from 1 April 2028 to 1 April 2031 by annual-supplies band. Legislation for the extension is to be enacted at a later date.
Phase 2: All voluntary GST registrants
1 April 2026
Phased rollout (voluntary)
PINT SG compliance extended to all businesses registering for GST voluntarily.
IMDA InvoiceNow grant schemes published
1 July 2026
Support
IMDA named its InvoiceNow grant schemes to support onboarding: the GST InvoiceNow Transition Grant (up to S$1,000 for SMEs, up to S$5,000 for early adopters and larger businesses), a free-of-charge solution package and the InvoiceNow Queen Bee Grant.

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Compliance Regime

CTC Model
Decentralised (Peppol)
5-corner post-audit model via Accredited Access Points.
Network
Peppol
Standards
Peppol PINT SG specification (Singapore variant), EN 16931 (underlying European standard)

Record-keeping & Reporting

Archiving
5 years retention per IRAS GST record keeping requirements ; Cross-border storage permitted if invoices remain accessible and legible.
SAF-T
N/A
No SAF-T; focus on InvoiceNow/Peppol PINT SG reporting and GST data submission for registered taxpayers via Accredited Access Points.

Technical Formats

PINT SG XML (mandatory UEN and postal address fields from Nov 2024)

Penalties

Receiver Capability Non-Compliance
Failure to support PINT SG receipt capability may result in GST compliance issues and inability to receive e-invoices.

Exemptions

B2B Voluntary Adoption
Voluntary for existing GST businesses. Required only for new voluntary GST registrants from Nov 2025.

Cross-border Conditions

Archiving Abroad
Electronic invoices may be archived outside Singapore. Standard archiving period: 5 years. Cross-border archiving permitted under specified conditions.
Accredited Access Point Provider Model
5-corner model via IMDA-accredited service providers. International providers allowed if accredited.

Read our full Singapore e-invoicing compliance guide

In-depth mandate analysis, timeline, exemptions, and vendor selection

Official Sources

  • iras.gov.sgOfficial site
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Related Countries

  • BangladeshPhased
  • IsraelPhased
  • MalaysiaPhased
  • NepalPhased

Frequently asked questions about e-Invoicing in Singapore

Yes, e-Invoicing is mandatory in Singapore for B2G (since 2023-01-01) transactions.

B2B e-Invoicing in Singapore is in a phased rollout since 2025-11-01. Mandatory for new voluntary GST registrants since Nov 2025. COS 2026 extends to all GST-registered businesses: new compulsory registrants and businesses with annual supplies ≤$200K from Apr 2028, ≤$1M from Apr 2029, ≤$4M from Apr 2030, >$4M from Apr 2031.

B2G e-Invoicing in Singapore is mandatory since 2023-01-01. Mandatory for all public sector transactions via InvoiceNow (Vendors@Gov / Accountant-General's Department). Progressive adoption by government agencies.

Singapore supports the following e-Invoice formats: PINT SG XML (mandatory UEN and postal address fields from Nov 2024).

Singapore uses the following e-Invoicing standards: Peppol PINT SG specification (Singapore variant), EN 16931 (underlying European standard). Archiving requirement: 5 years retention per IRAS GST record keeping requirements ; Cross-border storage permitted if invoices remain accessible and legible..

Yes, Singapore uses the Peppol network for e-Invoice exchange. Peppol enables standardised cross-border e-Invoicing with other Peppol-connected countries and organisations.

5-corner post-audit model via Accredited Access Points.

Singapore has penalties for e-Invoicing non-compliance. Receiver Capability Non-Compliance: Failure to support PINT SG receipt capability may result in GST compliance issues and inability to receive e-invoices.

Cross-border e-Invoicing in Singapore: Electronic invoices may be archived outside Singapore. Standard archiving period: 5 years. Cross-border archiving permitted under specified conditions. 5-corner model via IMDA-accredited service providers. International providers allowed if accredited.

Exemptions from Singapore e-Invoicing may apply to: B2B Voluntary Adoption. Check specific criteria as exemptions vary by transaction type and business size.