InvoiceNow in Singapore

PINT is the next-generation Peppol data standard for e-invoicing, enabling seamless cross-border transactions. PINT SG is Singapore-specific PINT rules within the Peppol network that enables businesses in Singapore to exchange e-invoices and submit GST data to the IRAS.

Starting with a soft launch in May 2025, GST-registered businesses can voluntarily adopt GST InvoiceNow Requirement.  

Mandate Timelines: 

• 1 November 2025: Newly incorporated companies 1that voluntarily register for GST.

• 1 April 2026: All new voluntary GST-registered, regardless of incorporation date. 

All GST taxpayers will be required to use GST InvoiceNow solutions to transmit invoice data to IRAS for tax administration. IRAS will announce the timelines for other businesses at a later date.

GST taxpayers will be required to use InvoiceNow solutions to transmit invoice data to IRAS for tax administration, including the following transactions: 

• Standard-rated supplies, excluding reverse charge supplies

• Zero-rated supplies

• Standard-rated purchases on which input tax claims are made or will be made, excluding reverse charge purchases

• Point-of-sales supplies: businesses can choose to submit aggregated data to IRAS

The businesses below are exempted from the GST InvoiceNow Requirement: 

• Overseas entities (including overseas vendors that are registered under the Overseas Vendor Registration regime)

• Businesses registered under the Reverse Charge Regime

IMDA has released the technical specifications explaining different data flow types and data packages.  

There are six flow types from the specification. Those flows demonstrate how businesses issue and receive invoices through Peppol or traditional channels, as well as how they report B2C transactions and petty cash purchases. Pagero will support all the flow types.