SINGAPORE

E-INVOICING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.  ​

Note: the Country Profile below is focused on the future eInvoicing and eReporting obligation.

Scope

• B2B eInvoicing: GST taxpayers will be required to use “InvoiceNow” solutions to transmit invoice data to IRAS for tax administration (GST InvoiceNow requirement)​
• ​The requirement includes transmitting invoice data related to standard-rated supplies, zero-rated supplies and standard-rated purchases on which input tax claims are made or will be made​
• ​Overseas entities and businesses registered under the Reverse Charge regime, will be exempted from the GST InvoiceNow Requirement

Adoption timeline

The e-invoicing mandate will be implemented as follows: ​

• ​From 1 May 2025, all existing GST-registered businesses can voluntarily transmit invoice data to IRAS using InvoiceNow solutions​
• ​1 Nov 2025: newly incorporated companies that voluntarily register for GST ​
• ​ 1 Apr 2026: all new voluntary GST-registrants, regardless of incorporation date

Model

INTEROPERABILITY MODEL ​

​Singaporean IMDA authority maintains a nationwide network under the name “GST InvoiceNow” ​

​Data is exchanged based on the PEPPOL interoperability framework, leveraging the Peppol 5-corner model to connect to the tax authorities

Format

PINT-SG BIS Peppol Billing 

Archiving

The archiving period is 5 years

External references:

• IRAS – The Inland Revenue Authority of Singapore [link]