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Singapore e-Invoicing
Updated 26 February 2026
Read our full Singapore e-invoicing compliance guide
In-depth mandate analysis, timeline, exemptions, and vendor selection
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.
B2C
none
No mandate.
B2G
mandatory
since 1 January 2023Mandatory for all public sector transactions via InvoiceNow (Vendors@Gov / Accountant-General's Department). Progressive adoption by government agencies.
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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.
Penalties
Receiver Capability Non-Compliance
Failure to support PINT SG receipt capability may result in GST compliance issues and inability to receive e-invoices.
Standards:
Peppol PINT SG specification (Singapore variant)
EN 16931 (underlying European standard)
Supported Formats:
PINT SG XML (mandatory UEN and postal address fields from Nov 2024)
Clearance Model:
5-corner post-audit model via Accredited Access Points.
N/A
No SAF-T; focus on InvoiceNow/Peppol PINT SG reporting and GST data submission for registered taxpayers via Accredited Access Points.
Phase 1: Newly incorporated GST voluntary registrants
1 November 2025
Phased rollout (voluntary)
Voluntary GST InvoiceNow requirement for newly incorporated companies registering for GST.
Phase 2: All voluntary GST registrants
1 April 2026
Phased rollout (voluntary)
PINT SG compliance extended to all businesses registering for GST voluntarily.
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