Timings and Scope Clarified for Singapore InvoiceNow Mandate

On the 26th February the Inland Revenue Authority of Singapore clarified the scope and timing of Singapore's GST InvoiceNow e-invoicing mandate.

 Timings of each of the phases follow the below timetable:

•  Phase 0, 1 Nov 2025, Newly incorporated companies that voluntarily register for GST within 6 months of incorporation
• Phase 1, 1 Apr 2026, All new voluntary GST registrants (regardless of incorporation date)
• Phase 2, 1 Apr 2028, All new compulsory GST registrants and existing businesses with annual supplies ≤ SGD 200,000
• Phase 3, 1 Apr 2029, Existing businesses with annual supplies ≤ SGD 1 million
• Phase 4, 1 Apr 2030, Existing businesses with annual supplies ≤ SGD 4 million
• Phase 5, 1 Apr 2031, All remaining GST‑registered businesses (annual supplies > SGD 4 million)

Before the announcement, the InvoiceNow requirement applied only to companies that voluntarily registered for GST within six months of incorporation (from 1 Nov 2025), and all new voluntary GST registrants (from 1 Apr 2026).

 The February 2026 update confirms that the mandate will eventually extend to every GST‑registered business in Singapore, including existing ones, on a phased schedule through to April 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.