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
The IRAS GST InvoiceNow requirement, its phases and the Peppol network.
GST
GST 9% rate, registration, tax invoices, credit notes, foreign currency, OVR and zero-rated exports.
GST rate Singapore - 9% standard, F5 and OVR
The 9% GST rate, the S$1 million registration threshold, zero-rated exports and overseas vendors, explained briefly.
GST tax invoice requirements Singapore
The main items IRAS expects on a tax invoice, the 30-day issue rule and record keeping.
Simplified tax invoice Singapore under S$1,000
When the shorter invoice is allowed, what it can leave out and what it must contain.
Credit note GST Singapore - what to include
When a GST-registered business issues a credit note and which details it should carry.
Foreign currency invoice GST Singapore
How to show GST when you invoice in USD, EUR or another currency.
GST registration threshold Singapore S$1 million
When a business must register for GST, when it may choose to and what follows registration.
Ecosystem
ACRA UEN, Bizfile and how invoice data reaches IRAS through Peppol.