Singapore Expands Mandatory InvoiceNow Adoption to New GST Registrants

Singapore advanced its digital tax agenda on 1st April 2026, expanding the mandatory use of InvoiceNow to a new cohort of businesses as part of its phased approach to e-invoicing adoption. The move marks another milestone in the city-state’s strategy to enhance tax compliance and streamline business processes through the Peppol network.

Under the updated requirements introduced by the Inland Revenue Authority of Singapore (IRAS), all new voluntary GST registrants from 1st April 2026 must adopt InvoiceNow.

This obligation requires businesses to send invoice data electronically to IRAS using the Peppol network, embedding structured e-invoicing as a condition of GST registration.

The mandate builds on Singapore’s earlier rollout, which first applied to newly incorporated companies registering voluntarily for GST from November 2025. With the April expansion, the requirement now covers all entities that opt for voluntary GST registration, reinforcing the government’s commitment to digitalising tax administration while minimising disruption through a gradual implementation model.

Importantly, the requirement does not yet extend to all GST-registered businesses. Companies already registered for GST remain outside the mandate for now, although broader adoption is expected to follow under a phased roadmap extending to 2031.

This content is intended to share insights and practical considerations based on industry experience. It does not constitute legal, regulatory, or financial advice. Regulatory requirements vary by jurisdiction and circumstance, so any compliance-related matters should be reviewed and validated with your own professional advisors.