I sell through a POS or cash register. Do I need Peppol invoices?
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]
What if my customers are not on InvoiceNow?
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]
My customer is not GST-registered. Do I still send the data?
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]
When is the deadline for submitting invoice data?
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]
How do I know my submission worked?
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]