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Singapore e-Invoicing
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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.
Previous
1 April 2026
Phase 2: All voluntary GST registrants
Latest
1 July 2026
IMDA names InvoiceNow grant schemes
Singapore e-Invoicing Overview
B2B
phased
since 1 November 2025Mandatory 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 2023Mandatory 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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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
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
Premium Sponsors
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
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.
Latest Update
Technical Update
1 Jul 2026IMDA names InvoiceNow grant schemes
IMDA's InvoiceNow Grants page named the support schemes for onboarding: the GST InvoiceNow Transition Grant (up to S$1,000 for SMEs and up to S$5,000 for early adopters and larger businesses), a free-of-charge InvoiceNow solution package and the InvoiceNow Queen Bee Grant, per the IMDA InvoiceNow Grants page.
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Singapore extending InvoiceNow to all GST registered businesses by April 2031 is the longest phased rollout in the region, and that is…
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Read our full Singapore e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Singapore
Yes, e-Invoicing is mandatory in Singapore for B2G (since 1 January 2023) transactions.
B2B e-Invoicing in Singapore is in a phased rollout 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 e-Invoicing in Singapore is mandatory since 1 January 2023. 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.