InvoiceNow Is Becoming Mandatory for GST Registrants: What Singapore SMEs Must Do in 2025–2026

Why it matters

IRAS has announced a phased GST InvoiceNow Requirement: GST-registered businesses must transmit invoice data to IRAS using InvoiceNow-ready (Peppol) solutions, with mandatory participation starting in late 2025 and expanding in 2026. This is a major shift in how SMEs issue, receive, and record invoices — and it will affect your GST returns, systems and workflows.

The rollout timeline at a glance

1 Nov 2025: Newly incorporated companies that voluntarily register for GST must transmit invoice data via InvoiceNow-ready solutions.
1 Apr 2026: All new voluntary GST registrants must comply, regardless of incorporation date or business type.
What’s next: IRAS plans to extend the mandate to new compulsory registrants and existing GST-registered businesses after further consultation.

(Early adoption soft-launch started 1 May 2025; IRAS encourages all businesses to begin transmitting now.)

What “InvoiceNow-ready” actually means

InvoiceNow is Singapore’s nationwide Peppol e-invoicing network. An InvoiceNow-ready solution connects to an Access Point and can send/receive structured invoices and auto-transmit invoice data to IRAS via API when you issue/record invoices. This reduces manual keying errors and speeds up reconciliation.

Who’s in scope (and what must be sent)

If you fall within the mandate window, you’ll transmit data for transactions that feed into your GST return — standard-rated, zero-rated and exempt supplies, plus standard-rated and zero-rated purchases. IRAS allows aggregation for POS/simplified tax invoice flows and petty cash, while purely GST-construct entries (e.g., deemed supplies, reverse charge) and certain financial services are excluded.

A few categories (e.g., overseas entities and businesses registered solely due to Reverse Charge) are exempt from the requirement.

What’s in it for you (beyond compliance)

Fewer audits and faster refunds: IRAS says enhanced risk detection means fewer/shorter audits and potentially earlier GST refunds for adopters.
Built-in checks: Some solutions include validations to spot wrongly charged GST from suppliers, reducing bad input-tax claims.

What SMEs should do now (step-by-step)

Check your phase — Are you a new voluntary GST registrant from Nov 2025 or Apr 2026? If yes, you’re in the early mandate. Others should prepare now; broader phases are coming.
Confirm your software — Verify your accounting/ERP is InvoiceNow-ready (Peppol-enabled) and can transmit to IRAS. If not, consider subscribing Xero through us. You even enjoy special discount!
Register for InvoiceNow — Obtain your Peppol ID via your solution provider/Access Point and test end-to-end flows.
Tighten controls — Update SOPs for invoice approval, supplier master-data hygiene, and month-end reconciliation between InvoiceNow records and GST returns.
Train your team — Finance, sales ops, and your external bookkeeper must understand the new flow and exception handling.

Common pitfalls we’re already seeing

Assuming “e-invoicing” = PDF by email: Only Peppol/InvoiceNow messages via an Access Point count for the requirement.
Waiting for a hard deadline: Lead times for software change, data migration, vendor onboarding and training can be weeks to months — especially if you need integrations.

How we help you go live, fast

Readiness audit: We review your GST flows, software and data to confirm scope and phase.
Implementation & integrations: Configure Xero/QuickBooks to be InvoiceNow-ready, and enable IRAS API transmission.
Controls & training: Update SOPs (master-data, invoice checks, month-end), and train your team.
Ongoing support: Month-end reviews to ensure your transmitted invoice data reconciles to GST F5, plus help with IRAS queries.

Conclusion: Start now and turn compliance into efficiency

The GST InvoiceNow Requirement is coming in waves — and early movers get smoother compliance, fewer audits and faster refunds. We’ll get you InvoiceNow-ready, connect your systems, apply for grants where eligible, and keep you reconciled every month.