IRAS InvoiceNow and Peppol mandate Singapore
How IRAS and IMDA stage the InvoiceNow mandate for GST-registered businesses — Peppol Authority since 2018, SG PINT extension and the 2025-2026 rollout.
InvoiceNow is Singapore's nationwide e-invoicing network, operated on the Peppol framework by the Infocomm Media Development Authority (IMDA), which has been appointed as the country's Peppol Authority since May 2018. Building on that network, the Inland Revenue Authority of Singapore (IRAS) is rolling out a phased mandate for GST-registered businesses to transmit invoice data to IRAS via the InvoiceNow channel — newly incorporated, voluntary GST-registered companies from 1 May 2025, all new voluntary GST registrants from 1 November 2025, and (subject to further announcements) the wider GST-registered base from 1 April 2026 onwards. Invoices use Peppol BIS Billing 3.0 with the Singapore-specific PINT (Peppol International) extension.
- IMDA: Peppol Authority for Singapore since May 2018.
- InvoiceNow: nationwide 4-corner Peppol network, branded by IMDA.
- IRAS phases: 1 May 2025, 1 November 2025 and 1 April 2026 onwards.
- Format: Peppol BIS Billing 3.0 with the SG PINT extension.
How it works
Register a Peppol ID on the InvoiceNow network through an IMDA-approved Access Point (AP) or solution provider. Singapore uses the 0195:SGUENT scheme (UEN with subentity) as the default Participant Identifier, so the company's ACRA-issued UEN is the technical address on Peppol — there is no separate InvoiceNow ID to memorise.
Map your billing system to the SG PINT specification, which extends Peppol BIS Billing 3.0 with Singapore-specific fields: GST registration number, GST treatment codes (standard 9%, zero-rated, exempt, out-of-scope), the IRAS-specific Document Type Code for the InvoiceNow-to-IRAS data feed and the buyer/seller endpoints in the 0195 scheme.
Transmit invoices through the 4-corner Peppol model: Corner 1 (your billing software) sends the UBL XML to Corner 2 (your Access Point), which routes via Corner 3 (the buyer's Access Point) to Corner 4 (the buyer's accounting system). For IRAS-mandated participants, a fifth corner is added — the Access Point also forwards an InvoiceNow Tax Report to IRAS in near real time.
Authenticate using a Peppol-issued certificate held by your Access Point — there is no SingPass or Corppass signing requirement on the invoice itself. The integrity of the document comes from the AP's transport-level signature on the AS4 message, not from a per-invoice digital signature as in the Italian SDI or Hungarian NAV systems.
Retain invoices for five years from the end of the relevant Year of Assessment as required by section 67 of the Income Tax Act and regulation 94 of the GST (General) Regulations. The XML payload, transmission receipts, and any subsequent credit notes form the legally admissible record — IRAS accepts electronic storage on local or cloud infrastructure provided it is readable and tamper-evident.
Legal framework
- Income Tax Act 1947 (Cap. 134), section 67 — records.
- Goods and Services Tax Act 1993 (Cap. 117A) and GST (General) Regulations.
- IMDA appointment as Peppol Authority for Singapore (May 2018).
- IRAS e-Tax Guide: Adoption of InvoiceNow Requirement for GST-Registered Businesses.
Frequently asked questions
Is InvoiceNow mandatory for all businesses in Singapore today?
Not yet. As of 2026, only GST-registered businesses fall within the staged IRAS mandate. Newly incorporated voluntary GST registrants joined on 1 May 2025, all new voluntary registrants on 1 November 2025, and broader rollout to existing GST-registered businesses is sequenced from 1 April 2026 onwards. Non-GST businesses can still join InvoiceNow voluntarily through the IMDA programme, but they are not legally required to do so.
What is the difference between InvoiceNow and Peppol?
Peppol is the international 4-corner network and BIS Billing 3.0 specification managed by OpenPeppol. InvoiceNow is the Singapore brand that IMDA, as Peppol Authority, places on top of that infrastructure for the local market. Technically an InvoiceNow message is a Peppol message — interoperability with Peppol participants in Japan, Australia, Malaysia and the EU works out of the box. The SG PINT extension adds Singapore-specific GST fields without breaking compatibility.
What is the SG PINT extension and why is it needed?
PINT (Peppol International) is the global core profile that lets each Peppol Authority add country-specific extensions without forking the standard. SG PINT adds the fields IRAS needs to receive a meaningful tax data feed: GST registration number of both parties, GST treatment per line, exemption reason codes, and the document type code that distinguishes a regular invoice from an InvoiceNow Tax Report. Without PINT, a generic Peppol BIS invoice would not carry enough information for IRAS reporting.
Do I need a separate signature or certificate on each invoice?
No. Unlike Italy (SDI XAdES signature) or Hungary (NAV online szamla), Singapore relies on transport-layer security: the AS4 message between Access Points is signed with the AP's Peppol Authority certificate. Each individual invoice does not need a per-document digital signature. This makes InvoiceNow simpler to integrate but means the choice of Access Point matters — only IMDA-approved APs can transmit valid InvoiceNow messages.
How long must I keep InvoiceNow XML files?
Five years from the end of the relevant Year of Assessment under section 67 of the Income Tax Act, and the same period under regulation 94 of the GST (General) Regulations. The retained record should include the UBL XML, the Message Level Response, and any related credit/debit notes. IRAS accepts cloud storage as long as the data remains accessible to officers on request. 4invoices archives all InvoiceNow messages for the statutory period by default.