E-invoicing mandate — Singapore
Delivery runs over the Peppol network: a prescribed format, decentralised transmission via access points, no authority in between. For this model a format tool is enough — a validated invoice is a deliverable invoice.
The stages over time
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1/1/2019
Singapore · to public authorities in force unverified
Legal basis: IMDA / InvoiceNow · Last reviewed: 10/27/2026 -
11/1/2025
Singapore · reporting obligation in force
The obligation is tied to GST registration rather than turnover: anyone registering voluntarily transmits invoice data to the tax authority over the national Peppol network. ⚠ What counts is the date of application, not of approval.
Applies to newly incorporated companies registering voluntarily — incorporated within six months before the application.
Legal basis: IRAS GST InvoiceNow Requirement · Last reviewed: 10/27/2026 -
4/1/2026
Singapore · reporting obligation in force
The obligation covers all new voluntary registrations, regardless of incorporation date and legal form.
Legal basis: IRAS GST InvoiceNow Requirement · Last reviewed: 10/27/2026 -
4/1/2028 · in 522 days
Singapore · reporting obligation next deadline
From here the obligation reaches into the existing base: all new compulsory registrations and the smallest existing businesses.
Threshold: annual supplies up to SGD 200,000 (box 4 of the GST return for 2025).
Legal basis: IRAS GST InvoiceNow Requirement · Last reviewed: 10/27/2026 -
4/1/2029 · in 887 days
Singapore · reporting obligation enacted
Threshold: annual supplies up to SGD 1 million.
Legal basis: IRAS GST InvoiceNow Requirement · Last reviewed: 10/27/2026 -
4/1/2030 · in 1252 days
Singapore · reporting obligation enacted
Threshold: annual supplies up to SGD 4 million.
Legal basis: IRAS GST InvoiceNow Requirement · Last reviewed: 10/27/2026 -
4/1/2031 · in 1617 days
Singapore · reporting obligation enacted
Final stage: with this, all GST-registered businesses are covered.
Threshold: annual supplies above SGD 4 million.
Legal basis: IRAS GST InvoiceNow Requirement · Last reviewed: 10/27/2026
Platforms and authorities
InvoiceNow · Peppol · PINT SG · IMDA · IRAS
What Invoiceflair can do — Singapore
Create and validate: Peppol
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.