Singapore: E-invoicing mandate compliance deadlines
New deadlines expand the scope of mandatory participation to GST-registered businesses
The Inland Revenue Authority of Singapore (IRAS) announced the phased deadlines for compliance with the country’s e-invoicing mandate. The new deadlines expand the scope of mandatory participation to include existing businesses registered for goods and services tax (GST) that were previously not required to comply.
Background
Singapore enacted its e-invoicing law on October 1, 2023, requiring newly GST-registered businesses to submit invoice data to IRAS via the InvoiceNow network, which operates on the Peppol framework using a five-corner model. Under this system, invoice data is exchanged through accredited Peppol Access Points, and IRAS receives a copy for tax reporting.
Initially, the mandate applied only to companies voluntarily registering for GST within six months of incorporation (effective November 1, 2025) and, subsequently, to all new voluntary GST registrants regardless of incorporation date or business structure (effective April 1, 2026). However, with this latest announcement, IRAS has now set phased compliance deadlines for all remaining GST-registered businesses.
Entities in scope
The mandate applies to all GST-registered businesses, including both new and existing registrants. The scope is determined by the timing and nature of GST registration and the value of annual sales.
Implementation timeline
Based on the previous announcement, the compliance deadlines are as follows:
| Implementation date | Entities required to comply |
|---|---|
November 1, 2025 | Companies that voluntarily register for GST within six months of incorporation |
April 1, 2026 | All new voluntary GST registrants, regardless of incorporation date or business structure |
April 1, 2028 | All new compulsory GST registrants; existing GST-registered businesses with total annual sales ≤ S$200,000 |
April 1, 2029 | Existing GST-registered businesses with total annual sales ≤ S$1,000,000 |
April 1, 2030 | Existing GST-registered businesses with total annual sales ≤ S$4,000,000 |
April 1, 2031 | Existing GST-registered businesses with total annual sales > S$4,000,000 |
Next steps
GST-registered businesses may need to assess their annual sales and GST registration status to determine their compliance deadline. Businesses can begin preparations for integration with the InvoiceNow network, ensure access to a Peppol Access Point, and review technical requirements published by IRAS.
Read a March 2026 report prepared by the KPMG member firm in Singapore
For further information, contact a KPMG tax professional:
Elaine Koh | elainekoh@kpmg.com.sg
Philippe Stephanny | philippestephanny@kpmg.com
Wee Theng Lim | weethenglim@kpmg.com.sg
Ramon Frias | ramonfrias@kpmg.com