Singapore requires all new voluntary GST registrants to submit invoice data via InvoiceNow from 1 April 2026

What changed in detail

The IRAS e-Tax Guide “Adopting GST InvoiceNow Requirement for GST-registered Businesses” (Second Edition, published 9 March 2026; first edition 7 March 2025) sets out a phased mandate to submit invoice data to IRAS over the InvoiceNow network, transmitted through IMDA-accredited Access Point providers via API.

The voluntary-registration phases are already running. From 1 November 2025 the requirement applied to newly incorporated companies registering for GST voluntarily — a company whose incorporation date falls within six months of its voluntary registration application. From 1 April 2026 it applies to all new voluntary GST registrants, regardless of incorporation date or business structure. The guide states that the requirement is an additional condition for voluntary GST registration, and that voluntary registrants subject to it who are non-compliant may have their registration status revoked.

The guide also sets out the phases for everyone else: from 1 April 2028 for all new compulsory registrants and for existing registrants with total annual supplies of S$200,000 or less, then 1 April 2029 (≤ S$1,000,000), 1 April 2030 (≤ S$4,000,000) and 1 April 2031 (> S$4,000,000), measured on supplies made in all prescribed accounting periods ending in calendar year 2025. The legislative amendments for those remaining phases are to be enacted at a later date.

What it means

The 1 April 2026 step is the one people miss, because it is not a threshold and not a filing deadline — it is a gate on an application. A Singapore entity registering voluntarily now cannot do so without an InvoiceNow-Ready solution in place, so e-invoicing capability has to be procured before the GST registration rather than after it. Any registration timeline that assumes a form and a wait is wrong by however long Access Point onboarding takes.

The revocation wording is worth reading literally. This is a condition of registration, so the sanction is losing the registration rather than a penalty — and for a voluntarily registered business claiming input tax, that is a materially worse outcome than a fine.