Singapore e-invoicing with IRAS InvoiceNow. Peppol mandate, GST 9%, UEN.
IMDA has been Singapore's Peppol Authority since 2018, and IRAS is now staging the InvoiceNow mandate for GST-registered businesses from 1 May 2025, with broader rollout from 1 April 2026 onwards. This hub covers four guides on the system, the 9% GST rate, ACRA's UEN and Bizfile, and the 5-corner model that adds IRAS as a fifth participant.
IRAS InvoiceNow
IMDA Peppol Authority, IRAS mandate phases and the SG PINT specification.
GST
GST 9% standard rate (raised from 8% in 2024), F5 filing, OVR and zero-rated exports.
Ecosystem
ACRA UEN, Bizfile, the Peppol 5-corner model and IRAS tax data reporting.
ACRA UEN and Bizfile Singapore
How the UEN, Bizfile and ACRA's company registry connect to invoicing — UEN format, mandatory invoice fields and the Peppol 0195:SGUENT scheme.
Peppol 5-corner model and IRAS tax reporting
How InvoiceNow extends the standard 4-corner Peppol model to a 5-corner model with IRAS as the fifth participant — what gets reported, when and how it lines up with the F5 return.