InvoiceNow

The GST InvoiceNow Requirement, explained

Singapore is moving every GST-registered business onto structured e-invoicing over the Peppol network. Here is what that means for you — in plain language.

~150,000
GST businesses affected
2028–2031
Mandate waves
1 Apr 2026
In force for new registrants
None
Pre-clearance / QR codes

Built for the Peppol network

Watch an invoice travel the network

No PDFs, no re-typing. Your invoice leaves MUST as structured data, reaches your customer's software in seconds — and a copy reports itself to IRAS. That is the whole GST InvoiceNow Requirement, handled.

C1 · YOUMUSTinvoice createdC2 · C3Access PointsPeppol networkC4 · CUSTOMERTheir softwareready to pay · no re-typingC5 · IRASData reportedautomatically — nothing to filesystem to system · seconds, not days

How InvoiceNow works — the five-corner model

Invoices travel system-to-system as structured data over the Peppol network. The fifth corner is what the new requirement adds.

C1 · Your software

Your accounting or ERP system (like MUST) issues the invoice as structured data — not a PDF.

C2 & C3 · Access Points

Peppol Access Points transmit the invoice from your system to your customer’s system.

C4 · Your customer

The invoice arrives directly inside their software, ready to approve and pay — no re-typing.

C5 · IRAS

A copy of the invoice data flows automatically to IRAS via the Access Points. This is the "GST InvoiceNow Requirement".

No pre-clearance

Unlike Malaysia’s MyInvois, there is no approval wait, no UIN, no QR code. Invoices flow peer-to-peer; data is reported to IRAS.

PDF ≠ e-invoice

A PDF attached to an email is not a structured e-invoice and does not meet the requirement.

Your deadline, by wave

1 April 2026 — in force now

Every new voluntary GST registrant must adopt InvoiceNow as a condition of registration. Non-compliance means refusal or cancellation of the GST registration.

1 April 2028

New compulsory GST registrants, and existing businesses with annual supplies up to S$200,000, must transmit invoice data to IRAS via InvoiceNow.

1 April 2029

Existing GST-registered businesses with annual supplies up to S$1 million.

1 April 2030

Existing GST-registered businesses with annual supplies up to S$4 million.

1 April 2031

All remaining GST-registered businesses. The whole network is on structured e-invoicing.

InvoiceNow mandate timeline

Check your deadline

When is InvoiceNow mandatory for you?

Two answers. Ten seconds. Your date.

Indicative, based on IRAS' published wave schedule. The letter IRAS sends your business is authoritative — we verify it during the free check.

Check your date

Received a letter from IRAS?

Don't wait for the deadline quarter

Businesses that move early pick their timeline, claim grants while budgets last, and migrate data calmly instead of during year-end closing.

Your mandatory date is already assigned

Since mid-2026, IRAS has been writing to each GST-registered business with its individual InvoiceNow implementation date.

Annual supplies decide your wave

"Annual supplies" means Box 4 of your GST return for periods ending in calendar 2025 — we can read your wave straight off your filings.

15 minutes to know where you stand

Send us your letter — or just your UEN and GST registration date — and we will map your deadline, your grant eligibility and the cheapest compliant path.

InvoiceNow questions, answered

What exactly is the GST InvoiceNow Requirement?

GST-registered businesses must send invoice data to IRAS through the InvoiceNow network — Singapore’s national e-invoicing network built on the international Peppol standard. Invoices travel system-to-system as structured data, and a copy of the data flows automatically to IRAS via accredited Access Points.

I already email PDF invoices. Isn’t that enough?

No. A PDF attached to an email is not a structured e-invoice and does not meet the requirement. Invoices must be transmitted as structured data over the Peppol network.

What happens if I don’t comply?

For new voluntary GST registrants the requirement is already a condition of registration — non-compliance means refusal or cancellation of GST registration. For existing businesses, obligations attach to your assigned wave between 2028 and 2031.

Is MUST built for the InvoiceNow network?

Yes — MUST issues e-invoices in the Peppol PINT SG billing standard used by the InvoiceNow network, including the IRAS reporting flow required under the GST InvoiceNow Requirement.

Know your date. Claim your grants. Get compliant.

A 15-minute call tells you your mandatory date, what the Government will pay for, and what it takes — no obligation.