GST InvoiceNow in Singapore: who must use it, and when

Singapore is moving GST-registered businesses onto InvoiceNow, the national network for sending invoices as structured data. Under the GST InvoiceNow requirement, these businesses send their invoice data to IRAS through an InvoiceNow-Ready Solution.

If you're not registered for GST, none of this applies to you yet: keep using the free Singapore invoice generator for PDF invoices.

The timeline

IRAS announced the extension to every GST-registered business by April 2031 at the Committee of Supply in February 2026. Check IRAS's page for the latest dates before you plan.

What it means for you

• Not GST-registered (most freelancers and small businesses): no change. Your invoices are plain PDFs with your UEN.
• Thinking about registering voluntarily: from 1 April 2026 you must use InvoiceNow from the start, so budget for an InvoiceNow-Ready Solution.
• Already GST-registered: find your phase from your annual supplies, and pick a solution before it starts. Many accounting packages include InvoiceNow.

How it works

InvoiceNow uses Peppol, the same international standard used in Australia, New Zealand and much of Europe. Your solution turns your invoice into structured data, sends it to your customer's Peppol address, and sends the required data to IRAS. Your customer's system can then read it without retyping.

Where Invoice Native fits

Invoice Native makes the PDF invoices and tax invoices Singapore businesses send today, with the UEN, GST and PayNow QR code. It isn't an InvoiceNow-Ready Solution, so a business that must use InvoiceNow for GST needs one for the transmissions. When you register for GST, Invoice Native shows a reminder about InvoiceNow under your GST setting.

A worked example

Merlion Studio Pte. Ltd. registered for GST compulsorily in 2024 and makes about S$1.2 million of supplies a year. It's an existing registrant over S$1 million and up to S$4 million, so its phase starts on 1 April 2030. Until then it issues PDF tax invoices as before. A friend's new design agency registers voluntarily in May 2026: it must use InvoiceNow from its registration date, because every new voluntary registrant since 1 April 2026 is in.

Tan Design, a sole proprietorship billing S$80,000 a year and not registered for GST, isn't in any phase. If its sales grow past S$1 million and it registers compulsorily after April 2028, it joins InvoiceNow as a new compulsory registrant.

Costs and choosing a solution

IMDA keeps a list of InvoiceNow-Ready Solutions — accounting software, invoicing apps and Access Point providers. When choosing, check:

• that it sends both to your customers on Peppol and the data IRAS requires for GST;
• whether it fits how you invoice today, or replaces it;
• the price, and whether government grants for digital solutions apply to it.

Small businesses that already use accounting software often find InvoiceNow is an option they can switch on.

Sales to customers who aren't on Peppol

Your customers don't all need to be on InvoiceNow for you to meet the requirement. For a customer without a Peppol address, you can still send them a PDF; your solution sends IRAS the invoice data either way. IRAS's e-Tax guide explains how to report sales where you don't issue a tax invoice, such as cash sales to consumers.

What doesn't change

InvoiceNow changes how invoice data travels, not what you charge. GST is still 9%, the tax invoice rules still apply, you still file your GST F5 return on myTax Portal, and you still keep records for 5 years.

Planning ahead

1. Check whether you're GST-registered, and if so, your annual supplies.
2. Find your phase in the table above.
3. Before it starts, choose an InvoiceNow-Ready Solution from IMDA's list and get a Peppol ID.
4. Keep issuing correct tax invoices in the meantime.