新加坡GST电子发票强制要求：2028-2031分阶段实施

Media Factsheet Committee of Supply 2026: Extension of GST InvoiceNow Requirement to All GST-registered Businesses by April 2031 Share: 26 Feb 2026 The Government will continue to encourage businesses to use more technology to increase productivity. E-invoicing through the InvoiceNow network exemplifies this by reducing manual processing, decreasing errors, and shortening payment cycles.By submitting invoice data to tax authorities via the InvoiceNow network, businesses also benefit from improved tax compliance with faster GST audits and refunds. As announced at the Ministry of Finance Committee of Supply (COS) Debate 2026, all GST-registered businesses will be required to onboard InvoiceNow and submit invoice data directly to the Inland Revenue Authority of Singapore (IRAS) via the InvoiceNow network. This will be rolled out progressively from Apr 2028 to Apr 2031.To ease onboarding and encourage early adoption of InvoiceNow, the Government will introduce transitional funding to offset onboarding costs, ranging from up to $1,000 for small and medium-sized enterprises (SMEs) to up to $5,000 for larger businesses. SMEs can also tap on InvoiceNow-Ready Solutions for free, from now until Mar 2031.InvoiceNow Network and ServicesInvoiceNow, introduced by the Infocomm Media Development Authority (“IMDA”) in 2019, is Singapore’s nationwide e-invoicing network. It enables businesses to easily send and receive invoices in a structured digital format, based on the international Peppol standard. This seamless process reduces errors and enables invoices to be processed more efficiently, thereby improving businesses’ productivity and cash flow.There are currently over 63,000 businesses on the InvoiceNow network utilising a variety of InvoiceNow services offered by accredited service providers. The services range from free e-invoicing portals to accounting solutions and customised systems.Timeline Since 1 November 2025, newly incorporated companies that voluntarily register for GST have been required to transmit invoice data to IRAS via the InvoiceNow network. From 1 Apr 2026, all new voluntary GST registrants are required to submit their invoice data directly to IRAS via the InvoiceNow network, regardless of their incorporation date or business structure.With the COS 2026 announcement, all remaining GST-registered businesses are required to submit invoice data directly to IRAS via the InvoiceNow network, according to the following schedule:Implementation dateBusinesses involved1 Apr 2028All new compulsory GST-registrants and existing GST-registered businesses with total annual supplies ≤ $200,0001 Apr 2029Existing GST-registered businesses with total annual supplies ≤ $1 million1 Apr 2030Existing GST-registered businesses with total annual supplies ≤ $4 million1 Apr 2031Existing GST-registered businesses with total annual supplies >$4 millionThis is expected to bring about 90,000 more businesses onto the InvoiceNow network, amplifying its network effect for businesses.The GST InvoiceNow Requirement is implemented progressively to provide sufficient lead time and support the transition for all types of businesses. Based on industry consultations, the Government will prioritise and support the onboarding of smaller businesses in earlier years. Smaller businesses would be able to tap on InvoiceNow-Ready Solutions, which make up the vast majority of accounting solutions, and onboard InvoiceNow readily with minimal cost and effort. Larger businesses typically have more complex enterprise systems and require more time to incorporate InvoiceNow requirements in their IT refresh cycles. Early onboarding enables smaller businesses to reap the benefits of InvoiceNow sooner, when they transact with other businesses already on the InvoiceNow network and with Government agencies.More details will be available here.Benefits of InvoiceNowAdopting InvoiceNow can offer practical benefits to businesses:Businesses can reduce manual processing and reconciliation efforts, lower error rates, and support shorter payment cycles.Businesses can also better fulfil their responsibilities as GST-registered businesses, by facilitating record-keeping, billing, and payment processes.By submitting invoice data directly to IRAS via the InvoiceNow network, GST- registered businesses can benefit from faster GST audits, quicker GST refunds, and built-in checks to reduce the likelihood of being wrongly charged GST.As more businesses come onboard the InvoiceNow network, network benefits and efficiency gains increase.Lastly, businesses that use InvoiceNow will be better positioned to integrate their operations globally with jurisdictions using similar e-invoicing systems such as the EU, New Zealand, Japan and Australia.Businesses and trade associations have given positive feedback on InvoiceNow:This includes both larger businesses, such as Sheng Siong and Courts, and smaller ones, such as I Interior Design. They are enjoying the benefits of automatically issuing e-invoices upon fulfilment of service delivery and populating accounting records, thus reducing the need for manual data entry.Support AvailableFor GST-registered businesses transitioning to InvoiceNow, the Government, through IMDA and IRAS, will provide additional support to keep onboarding costs low and manageable.For SMEs:Free-of-charge InvoiceNow-Ready Solutions are available until Mar 2031;A new grant of up to $1,000 will be introduced for SMEs to defray any operational costs of adopting InvoiceNow-Ready Solutions;SMEs can also tap on the existing Productivity Solutions Grant to defray up to 50% of the eligible software subscription costs.For larger businesses:The progressive implementation approach provides these businesses more time to sync the necessary updates with their software refresh cycles.A new grant of up to $5,000 will be provided for early adopters.More details on the support provided will be released by IMDA and IRAS in due course.Preparing for GST InvoiceNow RequirementTo prepare for GST InvoiceNow Requirement, businesses can sign up for IMDA and IRAS webinars at go.gov.sg/iras-gst-invoicenow-webinar.Steps to Onboard InvoiceNowStepActionsStep 1: Ensure solution is InvoiceNow-Ready Check if the business’ preferred solution is listed on IMDA’s accredited InvoiceNow-Ready Solution Provider (IRSP) list here: go.gov.sg/invoicenowirsp If the business is using an in-house enterprise solution, get in touch with an IMDA-accredited Access Point Provider (AP) to connect with the InvoiceNow Network here: go.gov.sg/invoicenowap Step 2: Register for InvoiceNow and obtain Peppol ID Approach the IRSP and/or AP to register the business in the SG Peppol Directory with their UEN and obtain their Peppol ID. Step 3: Enable the GST InvoiceNow submission feature Enable the GST InvoiceNow submission feature in the business’ InvoiceNow-Ready Solution so that the business can submit invoice data directly from the solution to IRAS. Those using an in-house enterprise solution should contact their AP to ensure that their solution is connected to IRAS and that the GST InvoiceNow submission feature is enabled. For more information, please visit go.gov.sg/iras-gst-invoicenow-requirement. Inland Revenue Authority of SingaporeInfocomm Media Development Authority