Singapore’s GST InvoiceNow mandate: what your company needs to do in 2026

What is GST InvoiceNow?

InvoiceNow is Singapore’s nationwide e-invoicing network, built on the international Peppol standard, which lets businesses exchange structured invoice data directly between their systems. Under the GST InvoiceNow requirement introduced by IRAS, certain GST-registered businesses must also transmit that invoice data to IRAS through an IMDA-accredited InvoiceNow-ready solution or Access Point, in the SG PINT format based on Peppol BIS Billing 3.0. The aim is fewer errors, faster processing and a more transparent GST system.

Who is affected, and when

The requirement is being introduced in phases:

• From 1 November 2025: newly incorporated companies that apply to register for GST voluntarily within six months of incorporation.
• From 1 April 2026: all new voluntary GST registrants, regardless of incorporation date or business structure.
• From 1 April 2028 to 1 April 2031: existing GST-registered businesses, brought in progressively by the size of their annual supplies, until all GST-registered businesses are covered by April 2031.

IRAS has said it will notify businesses that were GST-registered before 2026 of their specific implementation date by the middle of 2026. You can also check your date using the implementation date calculator on the IRAS website. For a newly incorporated company, obtaining a Peppol ID is a precondition before you can apply to IRAS for voluntary GST registration in this window.

What it means for your business

Because invoice data now flows straight to IRAS, accuracy and timing matter more than before. Incomplete or invalid submissions can be automatically rejected, and for new voluntary registrants, IRAS can decline a GST registration application that is not InvoiceNow-ready. In practice, the change rewards businesses that keep clean books and reconcile promptly, and it exposes those that do not.

Support available

To ease adoption, IMDA and accredited partners are offering free InvoiceNow-ready solution packages until 31 March 2031. Eligible SMEs with annual supplies of S$4 million or less can also claim a one-time GST InvoiceNow Transition Grant of S$1,000, paid via PayNow Corporate, with applications open from 1 July 2026.

How to prepare

• Confirm your mandatory implementation date with IRAS.
• Choose an IMDA-accredited InvoiceNow-ready accounting solution, or connect through an accredited Access Point.
• For a new company, obtain a Peppol ID before applying for voluntary GST registration.
• Make sure your bookkeeping is accurate and reconciled, since data now goes straight to IRAS.
• Build the change into your month-end and GST filing routine.

How EAPAC can help

As an ACRA-registered practice handling accounting, GST and corporate tax for companies across Singapore, we help you become InvoiceNow-ready without disruption. We review your current bookkeeping, advise on an accredited solution, prepare accurate GST submissions and keep your filings on time, so a change in the rules never becomes a problem in your business.

This article is for general information and reflects the position as announced by IRAS at the time of writing. Timelines and details may change, so please confirm the current requirements with IRAS or speak with us before acting.