Common questions

Every GST-registered business must submit invoice data to IRAS using InvoiceNow-Ready Solutions, in phases up to 1 Apr 2031. If you were already GST-registered, your phase depends on your total annual supplies in prescribed accounting periods ending in calendar year 2025. [IRAS page] Only Excluded Businesses are out: overseas entities, and businesses registered for GST wholly because of the reverse charge regime. [IRAS FAQ Q9.2]

InvoiceNow is Singapore’s nationwide e-invoicing network, based on the international Peppol standard. [IRAS e-Tax Guide para 3.1] Under the GST InvoiceNow Requirement, GST-registered businesses must use InvoiceNow-Ready Solutions to submit invoice data to IRAS. [IRAS e-Tax Guide para 3.2] Sending and receiving PDF invoices by email is not e-invoicing. [IRAS e-Tax Guide para 4.3]

IMDA’s list of free-of-charge (FOC) InvoiceNow packages says the full solution package is free of charge, with no conditions attached. The FOC packages for GST-registered businesses are available until 31 Mar 2031. Start and end dates differ by provider, so check the list for the package you choose. [IMDA FOC list] Grants include a S$1,000 Transition Grant for businesses with total annual supplies up to S$4 million, a S$5,000 Transition Grant for larger businesses connecting their own ERP, and the S$25,000 Queen Bee Grant. [IMDA grants page] SMEs can also use the Productivity Solutions Grant to defray up to 50% of eligible software subscription costs. [IRAS FAQ Q11.1]

You still comply. Sales invoices issued outside the network are submitted to IRAS as solution-extracted invoices (Type 2), which your InvoiceNow-Ready Solution extracts and sends automatically on a periodic basis. [IRAS FAQ Q3.14] You must still collect the customer’s name, UEN and address, because they are mandatory data elements. For overseas customers, use their overseas business registration number as the Customer UEN. For individual customers who are not GST-registered, you can put "NA" in both the Customer Name and Customer UEN fields. You do not have to validate customer details, but keep records that support them. [IRAS FAQ Q4.1] Access Point Providers cannot convert PDF or paper invoices into Peppol format. [IRAS FAQ Q3.2]

There is no opt-out: all GST-registered businesses must comply except Excluded Businesses. [IRAS FAQ Q9.2] IRAS says businesses that supply only related entities, small or low-volume businesses, and businesses making only zero-rated or exempt supplies cannot be exempted. [IRAS FAQ Q2.6] If your business is part of a commercial arrangement, such as a franchise group, that shares an ERP system needing more time, you can write in to IRAS to ask for a later implementation date. IRAS considers each request case by case. [IRAS FAQ Q1.14]

IRAS says it will calibrate its enforcement approach in the initial phases where there are genuine mistakes or errors in invoice data that are not due to negligence or made without reasonable excuse. By 1 Apr 2031 all remaining GST-registered businesses must comply, and enforcement action may be taken against businesses that do not. If you register voluntarily from 1 Nov 2025 and do not comply, your application may be refused or your registration revoked. [IRAS FAQ Q9.2] You should check that your invoice data tallies with your GST return, but legitimate differences (such as timing, supplies that need no invoice, or input tax not claimed in full) are not penalised if you keep records and can produce them on request. [IRAS FAQ Q9.1]

No. For POS sales you can keep issuing receipts to customers without issuing Peppol invoices. You must still submit the sales data to IRAS. You can record POS sales in aggregate, and the aggregated data is sent as solution-extracted invoices. [IRAS FAQ Q3.12] Aggregation is allowed for POS supplies, supplies where simplified tax invoices or receipts are issued, and petty cash purchases such as staff claims and corporate card purchases. [IRAS FAQ Q3.4] Ask your InvoiceNow-Ready Solution Provider how your POS system can be integrated. [IRAS FAQ Q3.12]

All invoice data must reach IRAS by the earlier of the date you file the relevant GST return, or the filing due date of that return. [IRAS FAQ Q3.17] The relevant GST return is the one covering the accounting period in which the transaction occurs. [IRAS page] Peppol invoices (Type 1A) generally reach IRAS in real or near real time. Solution-extracted submissions (Types 1B, 2 and 3) can be scheduled regularly through your solution. [IRAS FAQ Q3.17]

For every successful transmission, you receive an acknowledgement ID from IRAS through your InvoiceNow-Ready Solution. It confirms IRAS received the submission. [IRAS FAQ Q3.20] InvoiceNow-Ready Solution Providers should let you see the date and time of each submission, its status and the IRAS acknowledgement ID. How this is shown differs between providers. [IRAS FAQ Q3.9]

If you amend an invoice record in your solution, for example its GST category code, you must resubmit the invoice data. IRAS treats the last submission as the latest record. [IRAS FAQ Q5.1] If you could not tell the final input tax treatment when you submitted purchase data, you are not expected to make retrospective adjustments where the invoice value has not changed. Keep records to support your treatment. [IRAS FAQ Q5.2] The requirement supports two document types, invoices and credit notes. Credit note data must be submitted even if the GST amount is not adjusted, using the same GST category code as the original invoice. [IRAS FAQ Q3.10, Q5.3] For changes that do not affect the monetary value, such as a delivery address, the supplier sends a revised invoice with the same Document UUID; otherwise the supplier issues a credit note. [IRAS FAQ Q5.4, Q5.5]

Entities in a GST group still file one consolidated GST return. Invoice data can be sent per entity or on a consolidated basis by the group representative. [IRAS FAQ Q7.1] A new voluntary GST registrant added to an existing GST group follows the group’s phase. If an entity in the group is an Excluded Business, such as an overseas entity, only that entity need not transmit invoice data. [IRAS FAQ Q7.2]

Invoice data for standard-rated and zero-rated supplies and purchases and exempt supplies, from invoices, receipts, debit notes and credit notes. [IRAS page] Point-of-sale supplies, supplies with simplified tax invoices, and petty cash purchases can be aggregated before submission. [IRAS FAQ Q3.4] Data missing any mandatory data element is automatically rejected. [IRAS FAQ Q4.5] Supporting documents are not submitted, but you must keep them and provide them if IRAS asks. [IRAS FAQ Q3.22]

Yes, for standard-rated and zero-rated purchases, which back up the input tax you claim. [IRAS FAQ Q2.1] Purchases where you choose not to claim input tax fall outside the requirement, though you can still send them with category code "OP". [IRAS FAQ Q2.7]

Yes. You must send in-scope invoice data whatever your customer’s GST status, and whether or not they claim input tax. [IRAS FAQ Q3.21] For individual customers who are not GST-registered, you can put "NA" in the Customer Name and Customer UEN fields. [IRAS FAQ Q4.1]

Check IMDA’s list of accredited InvoiceNow-Ready Solution Providers. If yours is not on it, you can work with an IMDA-accredited Access Point Provider to connect it, switch to a free-of-charge package, or move to an InvoiceNow-Ready solution. [IRAS FAQ Q1.9] If you use an ERP system, you need an IMDA-accredited Access Point Provider, directly or through your systems integrator. [IRAS FAQ Q1.13]

Access Point Providers run the gateways on the InvoiceNow network and route invoices to the right destination. [IRAS e-Tax Guide para 3.9] InvoiceNow-Ready Solution Providers offer software that is already connected through an accredited Access Point. [IRAS e-Tax Guide para 3.8] To connect your own system or API, you go through an IMDA-accredited Access Point Provider. [IRAS FAQ Q3.19]

Only IMDA-accredited Access Point Providers operate on the network; data is encrypted in transit and digitally signed. [IRAS FAQ Q10.1] IRAS is bound by secrecy laws for the invoice data it receives. [IRAS FAQ Q10.2] You still file GST returns and keep records, including source documents, for at least 5 years. [IRAS FAQ Q9.3]