Singapore has confirmed a clear expansion path for the GST InvoiceNow Requirement: every GST-registered business will ultimately need to onboard InvoiceNow and transmit invoice data to IRAS, with mandatory adoption staged from April 2028 to April 2031.
Official IMDA announcement (27 Feb 2026): https://www.imda.gov.sg/resources/press-releases-factsheets-and-speeches/factsheets/2026/committee-of-supply-2026
What the GST InvoiceNow Requirement is
InvoiceNow is Singapore’s nationwide e-invoicing network built on the Peppol standard, enabling invoices to be exchanged in a structured, system-readable format rather than as unstructured documents. It was introduced by IMDA in 2019.
Under the GST InvoiceNow Requirement, GST-registered businesses must send a copy of invoice data to IRAS through the InvoiceNow network using InvoiceNow-ready solutions. The obligation is being introduced in phases.
What changed in the 27 February 2026 announcement
The 2026 Committee of Supply announcement locked in the next big step: the requirement will be extended to the entire GST-registered population, and the Government published the staged compliance dates that run from April 2028 to April 2031.
InvoiceNow is positioned as both a productivity tool with less manual handling, fewer errors, faster processing and a way to strengthen GST administration, including the potential for faster audits and refunds as invoice data is transmitted digitally.
The newly announced mandatory timeline (2025 – 2031)
Singapore’s approach has two layers: early obligations already set for some new voluntary registrants, followed by the newly confirmed rollout.
Early requirements already set (new voluntary GST registrants)
- From 1 May 2025: a voluntary “early adopter” window began, allowing businesses to start transmitting invoice data ahead of mandate.
- From 1 November 2025: companies that voluntarily register for GST within 6 months of incorporation must transmit invoice data via InvoiceNow.
- From 1 April 2026: the requirement extends to all new voluntary GST registrants, regardless of incorporation date or structure.
Newly confirmed rollout for all remaining GST-registered businesses
The IMDA announcement sets the following implementation schedule for all remaining GST-registered businesses, based on total annual supplies:
- 1 April 2028: all new compulsory GST registrants and existing GST-registered businesses with total annual supplies ≤ S$200,000
- 1 April 2029: existing GST-registered businesses with total annual supplies ≤ S$1 million
- 1 April 2030: existing GST-registered businesses with total annual supplies ≤ S$4 million
- 1 April 2031: existing GST-registered businesses with total annual supplies > S$4 million
Who is in scope and who is excluded
The requirement is aimed at GST-registered businesses that need to transmit invoice data to IRAS via InvoiceNow-ready solutions.
IRAS also lists specific groups that are exempt from this requirement, including:
- Overseas entities, including overseas vendors registered under the Overseas Vendor Registration regimes
- Businesses that must register for GST only because of Reverse Charge
Overall, Singapore’s confirmed GST InvoiceNow timetable provides a clear, phased route to mandatory e-invoicing adoption and invoice-data transmission to IRAS between 2028 and 2031. Even if your mandated date is later in the schedule, the safest approach is to use the lead time to align finance systems and invoicing processes with the InvoiceNow (Peppol) model, so compliance is achieved without disrupting day-to-day billing and AP/AR operations.
