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The deadline, format, and obligation for every country with an active or upcoming e-invoicing mandate — in one place, updated as rules change. No sign-up.
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← All mandates
SG
Asia-Pacific · Peppol (InvoiceNow)
Peppol-based InvoiceNow reporting to IRAS, starting with newly incorporated companies registering for GST.
Within 12 months
Applies to
B2B
November 1, 2026
Next phase deadline
New GST registrants in 2026
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
23
1
Is your business established in Singapore (registered office, branch or fixed establishment)?
Next question
24
Verdict
45
46
2
Do you issue domestic B2B invoices in Singapore?
47
48
Caution
Singapore: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Singapore's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Singapore
With no establishment and no registration or trade in Singapore, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Singapore.
In scope
In scope — issue structured e-invoices in Singapore
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate is already in force (since your GST-registration cohort). Set up your platform/format and test before you rely on it.
In scope to receive in Singapore
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate is already in force (since your GST-registration cohort). Confirm your receiving capability first.
Start over
A single date hides the rollout. Here's the full sequence.
1 November 2025
Newly incorporated + voluntary GST registrants
InvoiceNow (Peppol) reporting to IRAS began for newly incorporated companies opting to register for GST.
Done
1 April 2026
New voluntary GST registrants
The requirement extends to all new voluntary GST registrants.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Peppol (InvoiceNow)
Formats
Peppol BIS (InvoiceNow)
Region
Asia-Pacific
STATUS
Scope
InvoiceNow (Peppol) reporting to IRAS, starting with newly incorporated companies registering for GST, then new voluntary registrants.
General GST-compliance penalties; the scheme is being phased in via GST registration.
News, guides and rulings tagged for this country.
Alertes
June 26, 2026
March 3, 2026
March 28, 2025
February 24, 2025
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