This obligation consists in a real-time e-reporting mandate, where affected businesses must send their invoice information directly to IRAS, the Singapore tax authority. The transmission channel is InvoiceNow, Singapore’s local name for the Peppol network.
To comply, companies must be able to connect to InvoiceNow either by using a Peppol-Ready InvoiceNow solution (essentially a certified Peppol Access Point) or by setting up their own technical connection to the network, potentially with the support of infrastructure providers.
Once the invoice data has been transmitted to IRAS, businesses are free to deliver the commercial invoice to their customers in any format. In other words, Singapore does not impose an e-invoicing mandate, so companies may continue using traditional methods like printed invoices or emailed PDFs.
However, they can also choose to use to leverage their InvoiceNow solution to deliver the invoice electronically to the recipient. This is the recommended approach, as electronic delivery enables automation, reduces manual errors, and ultimately leads to efficiency gains and cost savings.
E-reporting rollout phases
The e-reporting mandate will be implemented progressively for GST-registered companies:
- From 1 May 2025: Voluntary early adoption for any GST-registered business (soft launch).
- From 1 November 2025 (Current phase): Mandatory for newly incorporated companies (within six months of incorporation) that apply for voluntary GST registration.
- From 1 April 2026: Mandatory for all new voluntary GST registrants, regardless of incorporation date.
Discover more details and stay updated about e-invoicing in Singapore in our Singapore Country Profile.
