E-invoicing compliance and regulatory updates - Singapore

Electronic Invoicing in Singapore

Is e-invoicing mandatory in Singapore ?

E-invoicing is not mandatory for B2B transactions. However, for B2G transactions, suppliers must issue e-invoices. The government may request companies to send e-invoices.

Who is affected?

GST-registered businesses will be required to adopt the GST InvoiceNow requirement progressively, starting with mandatory participation for these groups of businesses:

• November 1st, 2025: Newly incorporated companies that register for GST voluntarily. The newly incorporated companies refer to companies that are incorporated within 6 months from the time they submit their application for GST registration to IRAS.
• April 1st, 2026: All new voluntary GST registrants, regardless of incorporation date or business constitution.

Compliance requirements

Suppliers and buyers must transmit invoice data to the government’s IRAS platform through the InvoiceNow infrastructure.

Frequently asked questions

Find clear answers to the most common questions about the Singapore e-invoicing mandate.

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines 

• May 1, 2025: Voluntary rollout begins for GST-registered businesses
• November 1, 2025: Mandate for newly incorporated companies
• April 1, 2026: Mandate for all new voluntary GST registrants

Standards & Platforms

Platform

Singapore uses InvoiceNow, a Peppol-based national e-invoicing network managed by IMDA. Invoice data must be reported to the IRAS platform using an InvoiceNow accredited service provider.

What formats are required in Singapore?

E-invoices must follow the Peppol PINT-SG format as part of the InvoiceNow system.

Archiving in Singapore

What are the archiving requirements in Singapore?

Invoices must be stored for at least five years from the date of issue.

Legal invoice

For suppliers: A legal invoice is the e-invoice reported via InvoiceNow, ensuring compliance with GST rules.

For buyers: A legal invoice is the e-invoice reported via InvoiceNow, in a format that ensures integrity and authenticity.

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Key Actions  

• Prepare for the mandate – GST-registered businesses should select their accredited service providers.
• Ensure compliance – Verify invoice completeness and maintain internal controls for GST compliance.
• Store invoices properly – Retain invoice records for five years and ensure they are accessible and readable.

Singaporean e-invoicing and archiving requirements at a glance:

Supplier requirement: Singaporean suppliers be able to transmit invoices via the InvoiceNow network and report invoices to IRAS via InvoiceNow when required.

Buyer requirement: Singaporean buyers must be able to receive e-invoices via InvoiceNow in a format that ensures I&A and report the invoice data to IRAS.

Archiving requirement: Store invoices for five years; storage abroad is allowed if they remain accessible and legible.