Singapore GST InvoiceNow

آخر تحقق من المعلومات: 2026-09-23

المواعيد النهائية والمراحل

What GST InvoiceNow requires (and what it does not)

InvoiceNow is Singapore's nationwide e-invoicing network, launched by the Infocomm Media Development Authority (IMDA) in 2019 on the international Peppol standard. Structured invoices travel from your system to your customer's through accredited Access Point Providers instead of as PDFs. The GST InvoiceNow Requirement adds a tax step to that flow. GST-registered businesses must use InvoiceNow-Ready Solutions to transmit invoice data to IRAS over the same network, and IRAS receives its copy through the Access Point rather than through a separate portal upload.

The data in scope mirrors what you already report in your GST return: standard-rated and zero-rated supplies and purchases, and exempt supplies. That covers sales invoices, tax invoices, simplified tax invoices, serially numbered receipts, debit notes and credit notes. Point-of-sale sales, supplies on simplified tax invoices and petty-cash purchases may be aggregated before submission. Deemed supplies, reverse-charge transactions, exempt financial services and import permits stay out. The submission deadline is the earlier of the date you file the relevant GST return and that return's due date, so transmission runs on your normal filing rhythm.

What it does not do matters just as much. It is not a new tax and not a new return. You still file GST F5 for each prescribed accounting period, still keep records for at least five years and still follow the tax invoice rules when you issue documents electronically. Overseas entities under the Overseas Vendor Registration regime and businesses liable to register only because of reverse charge are exempt from the requirement altogether.

Who must comply and when: 2026 to 2031

IRAS phased the requirement in from the newest registrants outward. A soft launch for voluntary early adoption opened on 1 May 2025. From 1 November 2025, companies that register for GST voluntarily within six months of incorporation had to comply. From 1 April 2026 the rule covers every business that applies for voluntary GST registration, whatever its incorporation date or legal structure, from the effective date of registration.

For everyone else the schedule was announced at the Ministry of Finance Committee of Supply Debate 2026 and published by IRAS on 26 February 2026. The tranches run in the order IRAS gives them: 1 April 2028 for all new compulsory GST registrants and existing GST-registered businesses with total annual supplies of S$200,000 or less; 1 April 2029 for existing businesses at S$1 million or less; 1 April 2030 at S$4 million or less; and 1 April 2031 for existing businesses above S$4 million. Smaller businesses go first because IRAS and IMDA expect them to onboard through off-the-shelf InvoiceNow-Ready Solutions, while larger businesses with bespoke systems get time to align the change with their IT refresh cycle.

Your tranche is fixed by a number you already filed. Total annual supplies means Box 4 of your GST return, the sum of standard-rated (Box 1), zero-rated (Box 2) and exempt supplies (Box 3), across all prescribed accounting periods ending in calendar year 2025; shorter periods are extrapolated to 365 days. IRAS notified businesses registered before 2026 of their date from mid-2026 and publishes an implementation-date calculator. IRAS also says onboarding can take as little as three months and that most businesses complete it within a year, so a 2028 date is closer than it looks.

The two lists: ASR+ and InvoiceNow-Ready

Two official lists come up in vendor conversations, and they certify different things. The InvoiceNow-Ready Solution Provider (IRSP) list is maintained by IMDA. Accreditation means the provider has shown, in a live product test, that its solution can register a customer in the SG Peppol Directory through an accredited Access Point, send and receive Peppol invoices and credit notes, extract and package invoice data for submission to IRAS through that Access Point, receive the IRAS acknowledgement ID, and log and reconcile every submission. IMDA keeps a separate list of accredited Access Point Providers, the companies that operate the network connections; an IRSP builds on one of them.

The Accounting Software Register Plus (ASR+) is maintained by IRAS. A product qualifies for Tier 1, 2 or 3 by incorporating one, two or three of these digital products: submission of Corporate Income Tax returns (Form C-S), submission of GST returns (F5 and F8), and IMDA-approved InvoiceNow-Ready status. IRAS is explicit that it has only performed integration testing of the listed software and makes no warranty about any other aspect of it. As of its June 2026 update, IRAS has also paused new ASR+ applications while it rebrands the framework as a partnership programme.

Flowyana is on neither list, and this guide does not claim otherwise. The IRAS onboarding page describes a third route for businesses running their own in-house enterprise system: contact an IMDA-accredited Access Point Provider, have it register your UEN in the SG Peppol Directory, connect your solution to IRAS through that Access Point, and activate the GST InvoiceNow submission feature. That is the route Dictode builds for Flowyana customers and for businesses on other ERPs. The Access Point is the accredited party; your ERP supplies correct data to it.

What changes in your ERP data

Peppol invoices are structured XML, so the work is in the data model rather than the network. Your business is identified by its UEN, registered as a Peppol ID in the SG Peppol Directory, and your GST registration number must appear on every tax invoice. Singapore's current document specification is PINT SG, the Singapore specialisation of the Peppol International invoice model on UBL 2.1, covering invoices and credit notes and adapted for GST rather than VAT. Every line needs a tax category that maps cleanly to the GST return: SR for standard-rated supplies at 9%, ZR for zero-rated, ES for exempt, plus the purchase-side equivalents. Legacy 7% or 8% codes, or a single "GST" code used for everything, are the first fix.

The same categories feed GST F5. Standard-rated supplies land in Box 1, zero-rated in Box 2 and exempt in Box 3, which sum to Box 4; taxable purchases go to Box 5, output tax to Box 6, input tax and refunds to Box 7, and the net position to Box 8. Because IRAS will now hold invoice-level data on the same transactions, the totals you file should reconcile to the documents you transmitted: credit notes must reference the invoice they adjust, aggregated point-of-sale and petty-cash entries must be posted as their own documents, and each transmission must store the IRAS acknowledgement ID against the source document.

Two exports complete the picture. GST audits ask for sales and purchase listings and the general ledger in an editable format, and several products on the ASR+ listing ship the IRAS Audit File (IAF), a standard transaction-level export for that request. A validation check on suppliers' GST registration numbers, which IRAS recommends as a feature of InvoiceNow-Ready Solutions, stops input tax being claimed on invoices from suppliers who were never registered.

What Flowyana does today and what Dictode builds

Flowyana does this today: Singapore GST at 9% from its 68-country tax catalogue, with standard-rated, zero-rated and exempt codes on every invoice line; sales invoices, credit and debit notes and quotations; purchasing with supplier invoices; GST and financial reports on a single voucher engine; multi-currency; multi-branch operation with a per-branch tax registration; and a REST API with webhooks so invoice data can leave the system as structured records. Those are the inputs a Peppol transmission needs, and they exist now.

Dictode builds the rest for you, typically in 4–6 weeks: the Peppol connector to an IMDA-accredited Access Point that generates PINT SG invoices and credit notes from Flowyana documents and receives inbound e-invoices into purchasing; the IRAS transmission through that Access Point, including aggregated B2C and petty-cash documents, error handling and acknowledgement-ID logging; the IRAS Audit File export; and a GST F5 mapping and reconciliation report that ties each box to the transmitted documents. The same scope is delivered on an existing ERP when the client is not moving to Flowyana. None of this makes Flowyana an IMDA-accredited solution or an ASR+ entry; it makes your business compliant by the route IRAS documents for in-house systems.

أدلة ذات صلة

• MyInvois ERP Integration
• Cloud ERP Buyer's Guide

المصادر الرسمية

• IRAS — GST InvoiceNow Requirement (phases, scope, onboarding routes, free-of-charge packages)
• IRAS — Committee of Supply 2026: extension of the GST InvoiceNow Requirement to all GST-registered businesses by April 2031
• IRAS e-Tax Guide — Adopting GST InvoiceNow Requirement for GST-registered Businesses (second edition, 9 March 2026)
• IRAS — Implementation of InvoiceNow for GST-registered businesses (soft launch and first phases, 15 April 2024)
• IRAS — Accounting Software Register Plus (ASR+): tiers and disclaimer
• IRAS — Completing GST returns (F5 boxes 1 to 8)
• IMDA — InvoiceNow (nationwide e-invoicing network)
• IMDA — InvoiceNow-Ready Solution Provider list and accreditation
• IMDA — Guide for accreditation as InvoiceNow-Ready Solution Provider (what accreditation tests)

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