Invoicing compliance in Singapore
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Timeline
Current and upcoming regulation for Singapore.E-invoicing and e-reporting systems enforced to date
Existing systems enforced in Singapore regarding e-invoicing and e-reporting.
Existing systems enforced in Singapore regarding e-invoicing and e-reporting.
| System | Description | Invopop Coverage |
|---|---|---|
| GST InvoiceNow Requirement | Peppol-based e-invoicing and near real-time reporting to IRAS. Mandatory for newly incorporated companies that voluntarily register for GST. | Coming Q1 2026 |
| GST F5 Reporting | Quarterly aggregate GST return filed via IRAS myTax Portal. Mandatory for all GST-registered businesses. | Coming Q1 2026 |
GST InvoiceNow Requirement extended to all new voluntary GST registrants
All businesses that voluntarily register for GST from this date must comply with the GST InvoiceNow Requirement, regardless of business type or incorporation date.
All businesses that voluntarily register for GST from this date must comply with the GST InvoiceNow Requirement, regardless of business type or incorporation date.
| System | Description | Invopop Coverage |
|---|---|---|
| GST InvoiceNow Requirement | Mandatory for all new voluntary GST registrants. | Coming Q1 2026 |
GST InvoiceNow Requirement extended to all GST-registered businesses
IRAS has confirmed the mandate will extend to new compulsory GST registrants and eventually all existing GST-registered businesses in subsequent phases. Specific dates have not yet been published.
IRAS has confirmed the mandate will extend to new compulsory GST registrants and eventually all existing GST-registered businesses in subsequent phases. Specific dates have not yet been published.