--- title: "Singapore — InvoiceNow · Peppol 5-corner with IRAS" description: "Singapore InvoiceNow: Peppol-based national e-invoicing, mandatory for new GST registrants from April 2026 and rolling out to all GST-registered businesses by 2031." canonical: "https://docs.get-flowie.com/compliance/sg" source: "https://docs.get-flowie.com/compliance/sg.html" --- # Singapore — InvoiceNow · Peppol 5-corner with IRAS Compliance · 🇸🇬 Singapore Phased rollout # Singapore — InvoiceNow · Peppol 5-corner with IRAS Peppol InvoiceNow + GST 5-corner reporting · phased through 2031 — regulator: [Inland Revenue Authority of Singapore (IRAS)](). _Facts last refreshed: 2026-07-13._ Coverage model Flowie operates a registered Peppol Access Point in this jurisdiction **directly** where we hold national accreditation, **or via a vetted local partner** registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same `POST /v1/documents/send`. ## TL;DR * **InvoiceNow** is Singapore's nationwide Peppol network, run by IMDA since 2019; **GST InvoiceNow** adds IRAS as the 5th corner for tax reporting. * Newly incorporated companies registering for GST voluntarily had to comply from **1 Nov 2025** ; all new voluntary registrants from **1 Apr 2026**. * All existing GST-registered businesses are absorbed in waves: 2028 (≤ S$200k), 2029 (≤ S$1m), 2030 (≤ S$4m), **2031 ( > S$4m)**. * Format: **PINT-SG** (Peppol International Invoice — Singapore CIUS) on UBL 2.1. * IMDA = Peppol Authority; IRAS = tax authority receiving the 5-corner copy. Flowie is registered with IMDA. ## Deadlines Date| Who| What ---|---|--- **2019-01-09**| All businesses (voluntary)| InvoiceNow Peppol network launched by IMDA. **2025-05-01**| GST-registered (voluntary)| Soft launch of GST InvoiceNow. **2025-11-01**| Newly incorporated companies registering for GST voluntarily| GST InvoiceNow mandatory. **2026-04-01**| All new voluntary GST registrants| GST InvoiceNow mandatory. 2028-04-01| Existing GST-registered, supplies ≤ S$200k| Mandatory. 2029-04-01| Existing GST-registered, supplies ≤ S$1m| Mandatory. 2030-04-01| Existing GST-registered, supplies ≤ S$4m| Mandatory. 2031-04-01| All remaining GST-registered (> S$4m)| Universal scope reached. ## Background Singapore was the first country outside Europe to join OpenPeppol as a Peppol Authority (IMDA, 2018) and built **InvoiceNow** as the national e-invoicing network on top. For the first six years it was purely voluntary — well-adopted in B2G via Vendors@Gov but light in B2B. The 2024 IRAS announcement of **GST InvoiceNow** changes that. From 2025–2031, all GST-registered businesses must transmit invoice data via the InvoiceNow network so IRAS receives a real-time copy as the fifth corner of a Peppol 5-corner model. The phased rollout starts with new GST registrants and ends with all GST-registered businesses by April 2031. Format is **PINT-SG** , a Singapore CIUS on Peppol International. Flowie's Singapore AP — registered with IMDA — handles routing to the buyer plus the IRAS reporting copy. Both are emitted from the same `/v1/documents/send` call. ## Format profile * **PINT-SG** (Peppol International Invoice — Singapore CIUS) on UBL 2.1. * Seller and buyer **UEN** (Unique Entity Number) used as Peppol participant ID under scheme `0195:SG-UEN-...`. * GST breakdown lines required even for zero-rated supplies. * B2C invoices are out of scope of GST InvoiceNow but may still flow over InvoiceNow voluntarily. ## Required fields * seller.uenstringrequired Singapore Unique Entity Number; used as the Peppol participant ID. * seller.gstNumberstringrequired for GST-registered Singapore GST registration number — required to claim GST on the invoice. * lines[].gstCategorystringrequired Standard, Zero-rated, Exempt, or Out-of-scope per IRAS GST category codes. ## Public sector (B2G) Hub| Peppol identifier scheme| Lookup ---|---|--- **Vendors@Gov / InvoiceNow**| `0195:SG-UEN-`| Government recipients are reachable on InvoiceNow via their UEN. Vendors@Gov is the legacy submission portal but Peppol delivery is now the recommended path. ## B2B reporting / clearance **IRAS · GST InvoiceNow** — 5-corner reporting copy of every GST-relevant invoice; auto-populates GST F5 returns. Lifecycle status| Reported as ---|--- `submitted`| InvoiceNow message accepted; IRAS will receive a copy. `rejected`| Schema or business-rule violation; corrected document required. ## Error codes _Generic Peppol BIS schematron error codes apply (`BR-*`, `EN16931-*`); no country-specific overlays._ ## Testing in sandbox What you want to test| How ---|--- Singapore happy path| Sender UEN `200012345A`, recipient any UEN in Flowie sandbox. ## FAQ ### Is InvoiceNow mandatory for non-GST businesses? No. Only GST-registered businesses are within scope of the GST InvoiceNow rollout. Non-GST businesses can use InvoiceNow voluntarily, which is increasingly common since government suppliers must. ## References **Primary sources** (government / regulator / standards body): * [IRAS · GST InvoiceNow Requirement]() — Authoritative GST InvoiceNow rules. * [IMDA · Peppol Service Provider Accreditation]() — Singapore Peppol Authority. * [OpenPeppol · Singapore profile]() — PINT-SG Peppol profile. **Industry analyses** (vendor trackers — useful for cross-referencing): * [Avalara · Singapore InvoiceNow 2026-2031]() — Industry analysis — phased timeline.