If your business is GST-registered in Singapore, you will have to send invoice data to IRAS through the InvoiceNow network. IRAS has been notifying businesses registered before 2026 of their individual date since mid-2026; businesses without GST returns for 2025 will be told later. If you registered voluntarily on or after 1 April 2026, the requirement already applies to you.
The full rollout runs to April 2031. Your date depends on when and how you registered for GST, and on your total annual supplies for 2025.
The phases
New registrants
| From | Who |
|---|---|
| 1 Nov 2025 | Companies that voluntarily registered for GST within six months of incorporation |
| 1 Apr 2026 | All new voluntary GST registrants, regardless of incorporation date or business structure |
| 1 Apr 2028 | All new compulsory GST registrants |
Existing GST-registered businesses, by total annual supplies in 2025
| From | Total annual supplies |
|---|---|
| 1 Apr 2028 | Up to S$200,000 |
| 1 Apr 2029 | Up to S$1 million |
| 1 Apr 2030 | Up to S$4 million |
| 1 Apr 2031 | Remaining businesses |
“Total annual supplies” means standard-rated, zero-rated and exempt supplies across all prescribed accounting periods ending in calendar year 2025.
If you are registering voluntarily now, this is not a future problem. Since 1 April 2026, being on an InvoiceNow-Ready Solution is effectively part of voluntary GST registration.
How to find your date
IRAS publishes an Implementation Date Calculator — a spreadsheet where you enter your registration details and 2025 supplies and it returns your wave. It is on the IRAS GST InvoiceNow Requirement page.
IRAS has also been notifying businesses registered before 2026 of their specific date since mid-2026. If you have not received one (for example, because you have no GST returns for periods ending in 2025), IRAS will tell you later; use the calculator in the meantime.
What InvoiceNow actually is
InvoiceNow is Singapore's national e-invoicing network, run by IMDA since 2019 and built on the international Peppol standard.
It is not a portal you log into, and it is not emailing a PDF. Invoices move as structured data between accredited access points, and under the GST requirement IRAS receives that data through what IRAS calls the five-corner model — supplier, supplier's access point, buyer's access point, buyer, and IRAS.
Practically: your accounting or invoicing system has to be InvoiceNow-ready — either an IMDA-accredited InvoiceNow-Ready Solution, or connected through an accredited access point. See our guide on how to choose an InvoiceNow-Ready Solution.
Not everything goes invoice by invoice. IRAS lets businesses aggregate data from point-of-sale systems, supplies where simplified tax invoices are issued, and petty cash purchases before submitting it. Overseas entities, and businesses registered for GST only because of reverse charge, are exempt from the requirement. The e-Tax Guide has the detail — check it against how your business actually invoices.
What you need to do
- 1Find your date. Use the IRAS calculator, or wait for your notification if you were registered before 2026. Do not assume you are in the last wave.
- 2Check your current system. Ask your accounting or invoicing provider one question: are you InvoiceNow-ready, and if not, when will you be?
- 3Check the grant. IMDA runs a fixed transition grant for eligible businesses that take up a new paid accredited solution; free packages don't qualify. See the InvoiceNow transition grant guide. IRAS also lists free InvoiceNow-Ready packages, aimed at small businesses with few invoices, until 31 March 2031.
- 4Onboard before your wave. Early adoption is encouraged, and there is a practical reason for it: IRAS expects about 90,000 more businesses to join the network (IRAS, 26 February 2026).
- 5Keep your records. InvoiceNow does not replace your obligation to keep proper GST records and supporting documents.
Where MassAdmin fits
MassAdmin is not an IMDA-accredited InvoiceNow-Ready Solution. On Business and above it exports invoices as Peppol-format (PINT SG) files; sending them through an accredited Access Point is planned. IRAS lists free InvoiceNow-Ready packages, aimed at small businesses with few invoices, until 31 March 2031; if e-invoicing is all you need, one may fit. MassAdmin is for the rest of the back office: payroll with CPF, your books and e-signatures, in one login.
You use an InvoiceNow-Ready Solution to submit invoice data to IRAS from your date.
30-day free trial · no card
Related
- GST F5 filing guide
- IR8A and AIS — due 1 March 2027 for 2026 income
- Singapore SME compliance calendar 2026 — every payroll & tax deadline in one place
Questions
I am not GST-registered. Does this affect me?
No. The requirement applies to GST-registered businesses. If you register later, it will apply from the date for your category.
What happens if I miss my date?
For voluntary registrants, InvoiceNow readiness is effectively part of registration. For existing registrants it is a compliance obligation. Speak to IRAS or your tax adviser about your specific position.
Does this mean IRAS sees all my invoices?
IRAS receives invoice data for the transactions you report in your GST return: standard-rated and zero-rated supplies and purchases, and exempt supplies. Data from point-of-sale systems, simplified tax invoices and petty cash purchases can be aggregated before it is submitted. The stated purpose is faster GST processing through structured data rather than manual submissions.
Can I use my existing accounting software?
Only if it is InvoiceNow-ready or connects through an accredited access point. Ask your provider directly, and get a date if the answer is "not yet".
How long does onboarding take?
It depends on your solution provider, so ask before you commit, and start well before your date rather than close to it.
Sources
- Source: IRAS, GST InvoiceNow Requirement (updated 8 October 2026). Checked 10 October 2026.
- Source: IRAS, FAQs for businesses on the GST InvoiceNow Requirement (updated 23 September 2026). Checked 10 October 2026.
This guide is for general information only and does not constitute legal or financial advice.