Singapore e-Invoicing Compliance Updates

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Invoicing in Singapore Highlights

Singapore’s tax compliance is overseen by the Inland Revenue Authority of Singapore (IRAS), with a GST rate of 9% (effective January 2024). E-invoicing is not mandatory but encouraged under the Peppol framework since 2021 to streamline B2B transactions.

Requirements Snapshot

Tax Overview

Tax Type: GST (Goods and Services Tax)
Tax Authority: Inland Revenue Authority of Singapore (IRAS)
Current tax rates: Standard rate: 9% (effective January 2024)
Currency: Singapore Dollar (SGD)

Archival Overview

Legal archiving period: 5 years
Archive Location: Not regulated, storage abroad allowed under conditions

e-Signature Overview

e-Signature required: Not required but recommended

Business-to-Business (B2B)

Model: Centralized clearance model via InvoiceNow
e-invoicing obligations: Mandatory from November 1, 2025
B2B invoicing Government Platform: InvoiceNow
Invoice issuance requirements: Via Accredited Access Points (AP) with PINT SG capability
Invoice reception requirements: Via Accredited Access Points (AP) with PINT SG capability
B2B invoice formats: PINT SG, Peppol BIS

Business-to-Government (B2G)

e-invoicing obligations: Mandatory since 2019
B2G invoicing Government Platform: InvoiceNow
Invoice issuance requirements: Via Peppol
Invoice reception requirements: Via Peppol
B2G invoice formats: PINT SG, Peppol BIS

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