e-Invoice.app

Singapore e-Invoicing

Updated 15 February 2026

SAP

B2B

voluntary

since 1 November 2025

Voluntary for most businesses. IRAS plans to progressively extend InvoiceNow to new compulsory GST registrants and existing GST-registered businesses (timelines TBD).

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.

Penalties cover: Receiver Capability Non-Compliance

View penalty information, exemptions, and cross-border requirements for Singapore.

Peppol PINT SG specification (Singapore variant)

EN 16931 (underlying European standard)

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

Archiving Requirements:

5 years retention per IRAS GST record keeping requirements /basics-of-gst/invoicing-price-display-and-record-keeping/keeping-records); Cross-border storage permitted if invoices remain accessible and legible.

Access Singapore's Peppol PINT SG specification (Singapore variant), EN 16931 (underlying European standard) standards, PINT SG XML (mandatory UEN and postal address fields from Nov 2024) format specifications, clearance model details, and archiving requirements.

N/A

No SAF-T; focus on InvoiceNow/Peppol PINT SG reporting and GST data submission for registered taxpayers via Accredited Access Points.

Access detailed regulatory announcements and implementation guidance.

InvoiceNow / Peppol adoption for public sector trials

1 October 2023

Pilot