Singapore announces the phased GST InvoiceNow Requirement, starting with newly incorporated voluntary registrants in November 2025
This page records one dated change. For the rules in Singapore as they stand today, see the Singapore guide →
- Jurisdiction
- Singapore
- Tax
- GST
- Change type
- E-invoicing
- Status
- In force
- Impact
- FYI
- Announced
- 15 April 2024
- Effective
- 1 November 2025
- Authority
- Inland Revenue Authority of Singapore (IRAS)
- Verified
- Fetched from official source · high confidence
Newly incorporated companies that register for GST voluntarily (from 1 November 2025), and later all new voluntary GST registrants (from 1 April 2026).
No action — phase applies to newly incorporated voluntary registrants; monitor next phases.
IRAS and IMDA announced the GST InvoiceNow Requirement phased rollout on 15 April 2024. The first mandatory phase requires newly incorporated companies (incorporated within six months of their GST registration application) that voluntarily register for GST to adopt InvoiceNow from 1 November 2025. A voluntary soft-launch period started 1 May 2025. A subsequent mandatory phase for all new voluntary GST registrants began 1 April 2026 (see sg-gst-invoicenow-requirement-2026).
What changed in detail
On 15 April 2024 IRAS announced the GST InvoiceNow Requirement. GST-registered businesses will have to use InvoiceNow solutions to send invoice data to IRAS for tax administration. InvoiceNow is the national e-invoicing network run by the Infocomm Media Development Authority (IMDA), based on the Peppol standard. The data is sent through Access Point providers using an application programming interface (API).
The release set out three phases:
- 1 May 2025: voluntary early adoption by GST-registered businesses, as a soft launch;
- 1 November 2025: newly incorporated companies that register for GST voluntarily, which IRAS defines as companies incorporated within six months of applying for GST registration;
- 1 April 2026: all new voluntary GST registrants.
IRAS said it would consult industry partners before announcing details for the remaining GST-registered businesses. In the same release, IMDA extended its InvoiceNow Accelerate programme, offering newly incorporated businesses one year of free InvoiceNow services from April 2024.
What it means
This release started Singapore’s e-invoicing mandate. It was narrow at first: only businesses opting into GST soon after incorporation were caught. Both mandatory phases it announced are now in force. Newly incorporated voluntary registrants have been covered since 1 November 2025, and all new voluntary registrants since 1 April 2026 (separate record).
The “remaining businesses” stage has since been set. At the Committee of Supply 2026 debate, the Government extended the requirement to every GST-registered business in phases from April 2028 to April 2031 (separate record).
Proof
starting with newly incorporated businesses that voluntarily register for GST
Source snapshot of the official page. Open full size ↗