Independent guide. Not affiliated with IRAS or IMDA. For your own case, ask IRAS or IMDA directly.About this site
WHEN IT APPLIES

Your date, worked out

The GST InvoiceNow Requirement is phased in from 2025 to 2031. Find your phase on the timeline, or answer a few questions in the calculator. Go by IRAS’s MyTaxMail letter if you have one.

TIMELINE

Who joins, and when

Phased from 2025 to 2031. If you are already GST-registered, your phase depends on your total annual supplies. Total annual supplies means the total value of standard-rated, zero-rated and exempt supplies (Box 4 of the GST return) made in all prescribed accounting periods ending in calendar year 2025. [IRAS page]

  1. Newly incorporated companies that apply to register for GST voluntarily within 6 months of incorporation● IN EFFECT
  2. Any business that applies for voluntary GST registration on or after 1 Apr 2026● IN EFFECT
  3. Existing registrants with total annual supplies ≤ S$1,000,000○ 29 MONTHS AWAY
  4. Existing registrants with total annual supplies ≤ S$4,000,000○ 41 MONTHS AWAY
  5. Existing registrants with total annual supplies > S$4,000,000○ 53 MONTHS AWAY
Check your implementation date ↓Source: IRAS: GST InvoiceNow Requirement page. Thresholds are total annual supplies in periods ending in 2025.
CALCULATOR

GST InvoiceNow Implementation Date Calculator

Go by your IRAS MyTaxMail letter. IRAS has notified GST-registered businesses that were registered before 2026 of their mandatory implementation date from mid-2026. Businesses without GST returns for periods ending in 2025 will be told their date later. This calculator is only indicative. IRAS also publishes its own calculator spreadsheet.
1. Which describes your business?
Answer the questions to see your phase. Nothing you enter leaves your browser.