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e-Invoice.app
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.
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 authorized 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.
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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