# InvoiceNow Hub: GST InvoiceNow Requirement (Singapore)

> InvoiceNow Hub is an independent, plain-English information hub for Singapore's GST InvoiceNow Requirement: the rule that GST-registered businesses must send invoice data to IRAS through the InvoiceNow (Peppol) e-invoicing network. It is not affiliated with IRAS or IMDA; every answer links to the official source.

Last updated: 2026-10-14. Always confirm with the official IRAS and IMDA pages.

## Implementation timeline
- **1 Nov 2025**: New companies registering for GST voluntarily within 6 months of incorporation
- **1 Apr 2026**: All new voluntary GST registrants
- **1 Apr 2028**: New compulsory registrants, and existing registrants with supplies ≤ S$200k
- **1 Apr 2029**: Existing registrants with supplies ≤ S$1M
- **1 Apr 2030**: Existing registrants with supplies ≤ S$4M
- **1 Apr 2031**: Existing registrants with supplies > S$4M

## Frequently asked questions
### Who has to join, and when?
Every GST-registered business has to send invoice data to IRAS through InvoiceNow, in phases up to 1 Apr 2031. Your phase depends on your business type and your 2025 total supplies. Only Excluded Businesses are out: overseas entities and businesses registered for GST solely because of reverse charge.
Source: IRAS FAQ (https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3)

### What is InvoiceNow, and what does the GST requirement mean?
InvoiceNow is Singapore's nationwide e-invoicing network, based on the Peppol standard. The GST InvoiceNow Requirement means you must use InvoiceNow-Ready software to send your invoice data to IRAS. Emailing a PDF is not e-invoicing.
Source: IRAS e-Tax Guide · paras 3.1-3.2, 4.3 (https://www.iras.gov.sg/media/docs/default-source/uploadedfiles/gst/etaxguide_gst_invoicenow_requirement.pdf)

### Is it free? Are there grants?
Free-of-charge InvoiceNow-Ready software is available for SMEs until March 2031. A grant of up to $1,000 is for SMEs and up to $5,000 for larger businesses, and SMEs can use the Productivity Solutions Grant for up to 50% of eligible software subscription costs. IMDA says the current free package runs to 31 Mar 2027, and some providers charge per use or by subscription.
Source: IRAS FAQ (https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3)

### What if my customers or suppliers are not on InvoiceNow?
You still comply. Invoices issued outside the network, such as PDF, paper or sales to consumers, are recorded in your InvoiceNow-Ready Solution, which sends them to IRAS automatically and regularly. Access Point providers cannot convert PDF or paper invoices into Peppol format.
Source: IRAS FAQ (https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3)

### What happens if I do not comply?
You cannot opt out, and exemption requests are refused. IRAS says enforcement will be calibrated in the initial phases for genuine mistakes that are not due to negligence. Voluntary registrants from 1 Nov 2025 may have their GST application refused or their registration revoked.
Source: IRAS FAQ (https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3)

### What data does IRAS receive?
Invoice data for your sales and purchases, including credit notes. This covers sales to consumers, and POS sales can be aggregated. Required data elements broadly match existing GST tax invoice requirements, and data missing any of them is rejected. Supporting documents are not submitted, but keep them for IRAS to request.
Source: IRAS FAQ (https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3)

### Do purchase invoices count too?
Yes, for standard-rated and zero-rated purchases, which back up your input tax claims. If you choose not to claim input tax on a purchase, it falls outside the requirement, though you can still send it with category code "OP".
Source: IRAS FAQ (https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3)

### My customer is not GST-registered. Do I still send the data?
Yes. Your duty to send sales data does not depend on your customer’s GST status. For individual customers who are not GST-registered, "NA" is allowed in the customer name and UEN fields.
Source: IRAS FAQ (https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3)

### Is my current software ready? What if it is not?
Check IMDA’s list of accredited InvoiceNow-Ready Solution Providers. If yours is not on it, you can ask an IMDA-accredited Access Point provider to connect it, switch to a free-of-charge package, or move to another InvoiceNow-Ready solution. Customised ERP users need an accredited Access Point provider.
Source: IRAS FAQ (https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3)

### What is an Access Point, and do I need one?
Access Points are the gateways to InvoiceNow and route invoices between businesses. Small businesses and users of listed software go through their software provider. Businesses with in-house systems that are not on IMDA’s list must use an accredited Access Point provider.
Source: IRAS e-Tax Guide · paras 3.9-3.10 · FAQ · Q3.19 (https://www.iras.gov.sg/media/docs/default-source/uploadedfiles/gst/etaxguide_gst_invoicenow_requirement.pdf)

### When is the data sent, and how do I know it worked?
Peppol invoices go to IRAS in real or near real time. Other invoices go on a schedule you set, and everything must reach IRAS by the earlier of your return filing date or filing due date. Your software shows an IRAS acknowledgement ID for each successful transmission.
Source: IRAS FAQ (https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3)

### Is my data safe? Do I still file GST returns?
The network uses accredited providers, encryption and digital signatures, and IRAS is bound by tax secrecy laws. You still file GST returns and keep records for at least 5 years. Differences between invoice data and returns are not penalised if you keep records and can explain them.
Source: IRAS FAQ (https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3)

## What to do now (checklist)
1. **Check your date**: Use the calculator to see which phase you are in. IRAS should also have notified you by letter through MyTaxMail, so go by that letter.
2. **Check your software**: Look for your software on IMDA’s InvoiceNow-Ready Solution Provider list. If you run your own ERP, you need an IMDA-accredited Access Point instead. No software yet? Pick a provider. Free options may suit a small business.
3. **Get your Peppol ID**: Talk to your IRSP or Access Point provider. They register your business in the SG Peppol Directory using your UEN. You can also check whether you already have one.
4. **Switch on GST InvoiceNow submission**: Talk to your IRSP or Access Point provider to activate the feature that sends your invoice data to IRAS.
5. **Ensure submission works**: Send a test invoice and confirm your solution shows an IRAS acknowledgement ID. Do this before your date. For in-house systems, allow 3 to 12 months to connect and test.

When all steps are done: Keep sending invoice data through your solution and keep your records for at least 5 years. Check the grants you may be able to claim, and tell your trading partners they can send you e-invoices.

## Grants and free software
### Free-of-Charge (FOC) Solution Package (FREE)
Who: GST-registered businesses
Period: To 31 Mar 2031
- Pick from the current list of FOC solution packages and use GST InvoiceNow free until 31 Mar 2027.
- IMDA and IRAS will publish an updated list for 1 Apr 2027 to 31 Mar 2031.
FOC package list: https://file.go.gov.sg/invoicenow-focpackage-gstbiz.pdf

### GST InvoiceNow Transition Grant ($1,000)
Who: Total annual supplies ≤ S$4 million (2025)
Period: 1 Jul 2026 to 31 Mar 2030, or until fully claimed
- Cash grant towards subscribing to an IRSP or connecting through an IMDA-accredited Access Point.
- Subscribe to an IRSP for at least 12 months, or integrate your ERP with an accredited AP after 26 Feb 2026.
- Not available if you already used an IRSP in the 3 months before onboarding.
- You must submit invoice data to IRAS before your mandate deadline.
Claim form: https://go.gov.sg/gstinvoicenowtransition-1k-claimform

### GST InvoiceNow Transition Grant ($5,000)
Who: Total annual supplies > S$4 million (2025), with your own ERP
Period: 1 Jul 2026 to 31 Mar 2028, or until fully claimed
- Cash grant towards connecting your own ERP via an IMDA-accredited Access Point.
- Start the project after 26 Feb 2026 and complete it, including submitting invoice data to IRAS, by 31 Mar 2028 (within 12 months).
- Submit an Expression of Interest first.
Expression of interest: https://go.gov.sg/gstinvoicenowtransition-5k-eoi

### InvoiceNow Queen Bee Grant ($25,000)
Who: Large enterprises with turnover > S$4 million and their own custom ERP
Period: 1 Jul 2026 to 31 Mar 2030, or until fully claimed
- For connecting your ERP and transacting with your business counterparties on InvoiceNow.
- Needs at least 200 suppliers or 200 business customers, and receiving from 20 suppliers or sending to 40 customers on InvoiceNow by 31 Mar 2031.
- Can be combined with the $5,000 grant.
Expression of interest: https://go.gov.sg/invoicenowqueenbeegrant-eoi

## Upcoming IRAS events on the GST InvoiceNow Requirement
- Adopting GST InvoiceNow Requirement (Webinar), 07 Jan 2027 (Thu), 2:00pm to 4:00pm, Online, Free: https://gov-sg.zoom.us/webinar/register/WN_jupGlyaWRiqFqSp-Oc2DxQ
- Adopting GST InvoiceNow Requirement (Webinar), 15 Oct 2026 (Thu), 2:00pm to 3:45pm, Online, Free: https://us06web.zoom.us/webinar/register/WN_kDGGspy_TiGTWlCvE9f9Jg

## Useful links
### IRAS
- [GST InvoiceNow Requirement](https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-invoicenow-requirement): The official page: who must join, dates and what to do.
- [e-Tax Guide](https://www.iras.gov.sg/media/docs/default-source/uploadedfiles/gst/etaxguide_gst_invoicenow_requirement.pdf): The full guide for GST-registered businesses, including the four submission types.
- [Updated FAQ (23 Sep 2026)](https://www.iras.gov.sg/docs/default-source/uploadedfiles/frequently-asked-questions-for-businesses---gst-invoicenow-requirement-(published-23-sep-2026).pdf?sfvrsn=13fb9560_3): Detailed answers to common questions from businesses.
- [GST InvoiceNow queries form](https://go.gov.sg/gstinvoicenowquestions): Ask IRAS about how the requirement applies to your business.
- [IRSP events](https://go.gov.sg/irsp-events): Upcoming webinars and workshops run by InvoiceNow-Ready Solution Providers, listed by IRAS.

### IMDA
- [Nationwide e-invoicing initiative](https://www.imda.gov.sg/how-we-can-help/nationwide-e-invoicing-framework): About InvoiceNow, the network and how to join.
- [InvoiceNow FAQs](https://go.gov.sg/invoicenow-faq): How to join the network, Peppol IDs and switching providers.
- [InvoiceNow grants](https://www.imda.gov.sg/how-we-can-help/nationwide-e-invoicing-framework/invoicenowgrants): Free package and the $1k, $5k and Queen Bee grants, with claim forms.
- [Grants infographic](https://go.gov.sg/invoicenowgrants2026-infographic): One-page summary of grant eligibility and deadlines.
- [Grants FAQs](https://go.gov.sg/invoicenowgrant2026-faqs): Who is eligible for the grants and how to claim them.
- [InvoiceNow-Ready Solution Provider list](https://file.go.gov.sg/invoicenowirsp.pdf): Accredited software you can use to send and receive invoices and report to IRAS.
- [Access Point list](https://file.go.gov.sg/invoicenowap.pdf): Accredited Access Points, for businesses with their own ERP or in-house system.
- [FOC InvoiceNow-Ready Solution Provider list](https://file.go.gov.sg/invoicenow-focpackage-gstbiz.pdf): Free-of-charge solution packages for GST-registered businesses.
- [FOC provider contact form](https://go.gov.sg/irsp-contact-form): Ask free-of-charge solution providers to contact you.
- [InvoiceNow contact form](https://go.gov.sg/invoicenow-contactform): Get in touch with IMDA about InvoiceNow.

### Learn more
- [IRAS events and webinars](https://www.iras.gov.sg/news-events/events): Free “Adopting GST InvoiceNow Requirement” webinars and other events.
- [SG Peppol Directory](https://directory.peppol.eu/public): Search whether a business is on the network.