# Singapore — e-invoicing and tax compliance

> E-invoicing mandates, regulations and Invopop coverage for Singapore.

Country: Singapore
ISO 3166-1 alpha-2: SG
Region: Asia
Currency: SGD
Invopop coverage: Covered — available in production
Tax authority: Inland Revenue Authority of Singapore (IRAS)
Tax authority website: https://www.iras.gov.sg
Archiving period: 5 years
E-signature requirement: not_required
Last updated: 2026-08-19 10:26:11

---

## E-invoicing mandates by channel

| Channel | Status | Format | Infrastructure | Model | Effective date | Scope / deadline |
|---|---|---|---|---|---|---|
| B2G | Mandatory | PINT-SG / Singapore BIS Billing 3.0 (UBL 2.1 XML) | Peppol + InvoiceNow | Peppol 5-corner | — | 1 Nov 2025: newly incorporated companies that voluntarily register for GST. 1 Apr 2026: all new voluntary GST registrants. Later phases TBC by IRAS. |
| B2B | Mandatory | PINT-SG / Singapore BIS Billing 3.0 (UBL 2.1 XML) | Peppol + InvoiceNow | Peppol 5-corner | — | 1 Nov 2025: newly incorporated companies that voluntarily register for GST. 1 Apr 2026: all new voluntary GST registrants. Later phases TBC by IRAS. |
| B2C | Not required | — | — | — | — | — |
| E-Reporting | Mandatory | Aggregate return (15-box GST F5 form) | IRAS myTax Portal | Centralised | — | Quarterly; due one month after each accounting period (monthly by election) |

Channel keys: B2G = business-to-government, B2B = business-to-business, B2C = business-to-consumer, E-Reporting = periodic transaction reporting to the tax authority.

## Invopop coverage

Formats, networks and systems Invopop supports in this country.

### PINT-SG

Singapore's Peppol profile for the InvoiceNow network, based on OASIS UBL 2.1 XML with Singapore-specific adaptations. Invopop generates PINT-SG from a single GOBL source and delivers it to the recipient's Access Point, converting inbound documents back to GOBL.

- **PINT-SG validated** — Every document is validated against the PINT-SG specification and Singapore's InvoiceNow rules before it reaches the network.
- **UBL 3.0 syntax** — Generated as Peppol BIS Billing UBL accepted by every Access Point on the network.
- **Single GOBL source** — The same input drives BIS 3.0 alongside any other downstream format you need.
- **Network-ready** — Pairs with the Peppol app for transmission, participant lookup, and inbound receipt.

Docs: https://docs.invopop.com/apps/peppol

### PDF

The universal visual invoice that works for any recipient. Invopop renders a branded, multilingual PDF from the same GOBL source, with every field the destination country requires, locale-correct formatting, and built-in email or webhook delivery.

- **Every field, every format** — PDFs include every field the destination country requires, automatically.
- **Localized in 10+ languages** — Issue invoices in English, Spanish, German, Italian, Portuguese, Arabic, Greek, Polish, and more, with locale-correct date and number formatting.
- **Built-in email delivery** — Invoices are emailed directly to clients from Invopop's domain or your own.
- **Invoices, credit notes and more** — Produce standard invoices, proforma invoices, credit notes, corrective documents, and receipts.
- **Customisable templates** — Templates support logo configuration, standard page layouts, and per-locale formatting.
- **Built on GOBL** — Rendered from GOBL, the open-source invoicing standard, for full transparency and no vendor lock-in.

Docs: https://docs.invopop.com/apps/pdf-generator

## Timeline

Dated milestones in this country's mandate rollout.

### 1 NOV 2025 — GST InvoiceNow Requirement begins

Mandatory for newly incorporated companies that voluntarily register for GST, transmitted over the InvoiceNow (Peppol) network.

### NOW — E-invoicing and e-reporting systems enforced to date

Existing systems enforced in Singapore regarding e-invoicing and e-reporting.

| System | Invopop support | Notes |
|---|---|---|
| GST InvoiceNow Requirement | TBD | Peppol-based e-invoicing and near real-time reporting to IRAS. Mandatory for newly incorporated companies that voluntarily register for GST. |
| GST F5 Reporting | TBD | Quarterly aggregate GST return filed via IRAS myTax Portal. Mandatory for all GST-registered businesses. |

### 1 APR 2026 — GST InvoiceNow Requirement extended to all new voluntary GST registrants

All businesses that voluntarily register for GST from this date must comply with the GST InvoiceNow Requirement, regardless of business type or incorporation date.

| System | Invopop support | Notes |
|---|---|---|
| GST InvoiceNow Requirement | TBD | Mandatory for all new voluntary GST registrants. |

### FUTURE (TBD) — GST InvoiceNow Requirement extended to all GST-registered businesses

IRAS has confirmed the mandate will extend to new compulsory GST registrants and eventually all existing GST-registered businesses in subsequent phases. Specific dates have not yet been published.

## Regulations

- Section 46, Goods and Services Tax Act (Five-year GST record retention)
- Section 67, Income Tax Act (Five-year record retention)
- Section 199, Companies Act (Five-year accounting-record retention (ACRA))

## Integrations

- Peppol BIS 3 0

---

## Source

- Canonical page (human): https://www.invopop.com/coverage/singapore
- This document (markdown): https://www.invopop.com/coverage/singapore.md
- Site index for LLMs: https://www.invopop.com/llms.txt
- All countries (markdown): https://www.invopop.com/coverage.md
- Developer docs: https://docs.invopop.com/compliance/singapore