E-invoicing in Singapore: InvoiceNow, PINT SG, phased B2B mandate from 2028 to 2031 and Peppol 5-corner model with IRAS reporting.
Singapore was the first country outside Europe to adopt the Peppol network for e-invoicing. The InvoiceNow programme, managed by IMDA (Infocomm Media Development Authority), enables direct system-to-system invoicing based on the Peppol standard. With a phased B2B mandate running from 2028 to 2031, Singapore is evolving towards a fully mandatory e-invoicing landscape for all GST-registered businesses.
Singapore is introducing e-invoicing for B2B transactions in phases, starting with newly incorporated businesses and ending with all GST-registered businesses in 2031.
InvoiceNow is evolving towards a Peppol 5-corner CTC model. This means that Access Points report invoice data to the IRAS (Inland Revenue Authority of Singapore) in parallel with the invoice exchange. The tax authority receives the GST-relevant data for each invoice without routing the invoice itself through a government platform.
This model is comparable to the approach in the UAE and Oman, where the tax authority as fifth corner (C5) receives invoice data from both the sending and receiving Access Point.
PINT SG (Peppol InvoiceNow Template) is the Singaporean variant of the Peppol International Invoice, tailored to local tax requirements. The format has been mandatory since 2025, replacing the previously used Peppol BIS 3.0 for domestic traffic.
The following document types fall under the InvoiceNow mandate: sales invoices, tax invoices, simplified tax invoices, sequentially numbered receipts, debit notes and credit notes. Any document supporting a GST-declared sale or purchase must be sent via InvoiceNow.
Self-billing is permitted under strict conditions: both parties must be GST-registered, a prior agreement must exist and this agreement must be approved by IRAS (GST Commissioner).
The PASR (Peppol Authority Service Provider Requirements) for Singapore, approved on 22 October 2025, are among the strictest in the world. IMDA requires a central SMP for all senders and receivers. Service providers must deliver C5 services for End User GST compliance, hold minimum capital of SGD 10.000 and regularly report transaction data to IMDA.
In addition to invoices, order documents are also mandatory. Access Points had to implement Peppol BIS Advanced Ordering 3 before 30 September 2025. IRSPs (InvoiceNow-Ready Solution Providers) had a deadline until 31 December 2025. The new SG BIS Order Balance 1.0 document is mandatory from 1 April 2026.
The technical requirements for tax reporting via InvoiceNow are described in three specification documents: TX1 (design), TX2 (extraction and transformation) and TX3 (Access Point requirements). These documents are available via the IRAS website (go.gov.sg/gstinvoicenowreq-resources).
Singapore offers two public tools for working with the InvoiceNow network:
Government institutions in Singapore receive e-invoices via InvoiceNow (Vendors@Gov / Accountant-General's Department). IMDA has centrally registered unique Peppol identifiers for all government institutions. As a supplier, you send invoices directly to the Peppol identifier of the relevant institution.
Do you invoice businesses or government bodies in Singapore? Through the Peppol network and the eConnect PSB, invoices are automatically routed in PINT SG format. The transformation from your existing invoice format is handled automatically.
Do you receive invoices from Singaporean suppliers? As a Peppol participant, you are automatically reachable. The 5-corner model ensures that invoice data also reaches IRAS via the Access Points.
Do you have an establishment in Singapore? Then you fall under the phased rollout and must connect to an accredited Peppol Service Provider for InvoiceNow at the right time.
Singapore is fully reachable via the Peppol network. The PSB supports PINT SG and automatically routes invoices to Singaporean recipients. InvoiceNow uses the same Peppol infrastructure that eConnect already supports, which means no additional connections are needed.
With the full rollout in 2031, all GST-registered business traffic in Singapore will flow through InvoiceNow. For customers who invoice internationally, this provides a reliable and standardised channel.
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