In this guide · 7 sections
Short answer
Your date depends on your total annual supplies in GST periods ending in 2025: 1 Apr 2028 if S$200,000 or less, 2029 up to S$1 million, 2030 up to S$4 million and 2031 above that. Check it with IRAS's calculator, then confirm your software is on IMDA's InvoiceNow-Ready list.
What the IRAS notice means
The IRAS GST InvoiceNow Requirement page says IRAS has notified GST-registered businesses that were registered before 2026 of their mandatory InvoiceNow implementation date, starting from mid-2026. From that date, you must send invoice data to IRAS through the InvoiceNow (Peppol) network using an InvoiceNow-Ready Solution.
If you did not get a notice, IRAS says that can happen when a business has no GST returns for prescribed accounting periods ending in 2025; the date will be communicated later. Any GST-registered business can also work out its own date with the GST InvoiceNow Implementation Date Calculator (Excel file).
| Implementation date | Who it applies to (per IRAS) |
|---|---|
| 1 Nov 2025 | Companies registering for GST voluntarily within 6 months of incorporation |
| 1 Apr 2026 | Businesses applying for voluntary GST registration on or after 1 Apr 2026 |
| 1 Apr 2028 | New compulsory GST registrations from 1 Apr 2028, and existing GST-registered businesses with total annual supplies of S$200,000 or less |
| 1 Apr 2029 | Existing GST-registered businesses with total annual supplies of S$1,000,000 or less |
| 1 Apr 2030 | Existing GST-registered businesses with total annual supplies of S$4,000,000 or less |
| 1 Apr 2031 | Existing GST-registered businesses with total annual supplies above S$4,000,000 |
How IRAS works out your phase
IRAS's FAQ for businesses (version 23 Sep 2026) says to add up standard-rated, zero-rated and exempt supplies in every prescribed accounting period that ends in 2025. If your quarters do not follow the calendar year, the 12 months shift:
- Periods ending Mar, Jun, Sep, Dec: January to December 2025.
- Periods ending Jan, Apr, Jul, Oct: November 2024 to October 2025.
- Periods ending Feb, May, Aug, Nov: December 2024 to November 2025.
- Four nil returns in 2025 still count: your total is S$0, so your date is 1 April 2028.
If you think the date in your notice is wrong, rerun the calculator with your 2025 Box 4 figures and contact IRAS with the numbers. The FAQ mentions an extension request route for businesses in a commercial arrangement, such as a franchise, that share one ERP system; IRAS assesses those case by case.
What you will have to send to IRAS
The requirement covers invoice data for transactions reported in your GST return: standard-rated, zero-rated and exempt supplies, and standard-rated and zero-rated purchases. That includes sales invoices, tax invoices, simplified tax invoices, serially numbered receipts, debit notes and credit notes.
| Item | What IRAS says |
|---|---|
| Point-of-sale and petty cash | Supplies data from POS, simplified tax invoices and petty cash purchases may be aggregated before submission |
| Not required | Deemed supplies, reverse charge transactions, exempt financial services, digital payment token exchanges and import permits |
| Due date | The earlier of the date you file the relevant GST return or its filing due date |
| Existing duties | You must still file accurate GST returns and keep records for at least 5 years |
| Exempt businesses | Overseas entities, including OVR-registered vendors, and businesses registered only because of reverse charge |
Our GST tax invoice requirements guide covers what each invoice must show, which does not change with InvoiceNow.
Is your accounting software InvoiceNow-Ready?
Check IMDA's list of InvoiceNow-Ready Solution Providers, which was updated as of 12 October 2026. It names the product, not just the company, so look for the exact edition you use. Xero, for example, appears on that list. If your app is not on it, IRAS's FAQ gives three options:
- Work with an IMDA-accredited Access Point Provider to connect your current system to InvoiceNow.
- Switch to one of the free-of-charge solution packages for GST-registered businesses (current list valid until 31 March 2027).
- Upgrade or move to an InvoiceNow-Ready accounting solution.
IRAS lists grants too: an SME with annual supplies of S$4 million or less can get a GST InvoiceNow Transition Grant of S$1,000, administered by IMDA. Our Access Point provider comparison helps if you run a custom or ERP system.
A 30-day plan after you get your date
You do not need to finish in 30 days, but you should know your route and cost by then. IRAS recommends onboarding early so teething issues are solved before the deadline.
Week 1: confirm your date and file the notice
Run the IRAS calculator with your 2025 Box 4 figures, save the result with the notice, and put the date in your finance calendar with a reminder six months earlier.
Week 1: list every place invoices are created
Accounting app, POS, e-commerce store, booking system, spreadsheets. Anything that creates a sales or purchase document in your GST return is in scope.
Week 2: check each system against IMDA's list
Use the exact product and edition. Ask vendors not on the list for their InvoiceNow plan in writing, with a date.
Week 3: get your Peppol ID and pick a route
Your InvoiceNow-Ready provider or Access Point registers your UEN in the SG Peppol Directory. Decide between your current app, an Access Point connection or a free package.
Week 4: clean data, then test
Fix customer and supplier UENs, GST registration numbers and tax codes. Ask your provider about testing in IRAS's sandbox, then activate the submission feature when ready.
Our step-by-step InvoiceNow Peppol setup guide walks through the settings in common accounting apps.
Do it yourself or get help?
If you already use an InvoiceNow-Ready app like Xero for every sale and purchase, the setup is mostly switching features on and checking tax codes. Help is worth it if invoices come from several systems, your data has missing UENs, or you are still on spreadsheets.
IT Sorted is a Singapore-based team of developers with over 10 years of experience. InvoiceNow (Peppol) Setup (S$190) registers you and connects your accounting app, and Accounting Software Setup (S$490) gets you onto an InvoiceNow-Ready app with clean contacts and tax codes. Tax treatment questions go to your accountant or IRAS.
Frequently asked questions
IRAS has notified GST-registered businesses that registered before 2026 of their date from mid-2026. You can also work it out with IRAS's GST InvoiceNow Implementation Date Calculator, an Excel file on the IRAS GST InvoiceNow Requirement page, using the Box 4 totals of your GST returns for periods ending in 2025.
IRAS says businesses that did not receive the notification, for example because they have no GST returns for prescribed accounting periods ending in calendar year 2025, will be told their date later and given sufficient time to prepare. If you did file returns for 2025, check with IRAS and use the calculator in the meantime.
Existing GST-registered businesses with total annual supplies of S$200,000 or less in periods ending in 2025 must comply from 1 April 2028. Those with S$1 million or less start on 1 April 2029, S$4 million or less on 1 April 2030, and the rest on 1 April 2031. New voluntary registrants from 1 April 2026 must comply from registration.
No. IRAS says businesses remain responsible for filing accurate GST returns, keeping proper records for at least five years and meeting invoicing rules. InvoiceNow adds a requirement to send invoice data to IRAS through the Peppol network by the earlier of your GST return filing date or its due date.
Yes. IRAS lists a GST InvoiceNow Transition Grant of S$1,000 for SMEs with annual supplies of S$4 million or less, and S$5,000 for larger businesses, administered by IMDA. Free-of-charge solution packages are also available until 31 March 2031, with the current list valid until 31 March 2027. Check IMDA's grant page for eligibility.