Regulatory updates - Singapore

GST-registered businesses will be required to send invoice data to IRAS through Accredited Access Points. This will be done in phases, starting with mandatory participation of businesses that register for GST voluntarily.

Timelines

• Since November 1, 2025, newly incorporated companies that register for GST voluntarily must start transmitting invoice data to the IRAS through an Accredited Access Point. Newly incorporated companies refer to companies that are incorporated within 6 months from the time they submit their application for GST registration to Inland Revenue Authority of Singapore (IRAS).

• Not included in November phase:
  • Businesses where the length of time between incorporation date and GST registration exceeds 6 months. For example, Company B was newly incorporated on May 9, It has applied for voluntary GST registration on Nov 10, 2025. As Company B’s incorporation date (May 9, 2025) is more than 6 months before the date of its application for voluntary GST registration, it is not mandatory for Company B to adopt the GST InvoiceNow Requirement for now.
  • New voluntary GST registrants that are limited liability partnerships, sole-proprietorships and partnership businesses, the requirement will be implemented from April 1, 2026.

• From April 1, 2026, for all new voluntary GST registrants, regardless of incorporation date or business constitution.

Businesses considering voluntary GST registration can read the following link, which outlines factors to consider before registering voluntarily for GST.

There are plans to progressively extend mandatory participation to new compulsory GST registrants and remaining GST-registered businesses. IRAS is expected to announce upcoming timelines.

Participants in the InvoiceNow network will have new functionalities to facilitate invoice automation. Advanced Ordering will support purchase orders, their variances, and cancellations. A new document specification, SG BIS Order Balance, has been created to complement the features from Advanced Ordering.

The approval, picking, and invoicing processes can be significantly automated for sellers. InvoiceNow's new functionality will allow vendors to create invoices directly from purchase orders received from public entities. For procuring agencies, approval and accounting of invoices can be automated, and ordering can be structured using catalogues.

The main activities supported by this implementation include:

• Initial order from buyer — supports the structured ordering of goods or services using free text or identifiers. The ordered products may originate from a paper or electronic catalogue;
• Change of order from buyer — allows modifications based on new requirements or other reasons. Changes must be completed before the order is prepared for delivery. The seller can either accept or reject these changes;
• Change of order from seller — enables modifications to previously accepted orders, such as changes in delivery dates or product replacements. The buyer can either accept or reject these changes;
• Cancellation of order from buyer — permits cancellations before the order is prepared for delivery. The buyer and seller may establish agreed-upon deadlines for cancellation. The seller can either accept or reject the cancellation;
• Cancellation of order from seller — allows cancellations due to lack of delivery capacity or other reasons. As noted above, the buyer and seller may have agreed-upon deadlines for cancellation. The buyer must confirm receipt of the cancellation.

Government vendors will be the first to access this feature, as government systems will be ready for trials beginning September 2025. More information can be found in BIS Advance Ordering 3.0 and Order Balance v1.

Accredited Access Points have a crucial role in the GST InvoiceNow Requirement, as they create and maintain the connectivity gateways (i.e., Access Points that function as access nodes on the InvoiceNow network; they also ensure compliance to the Peppol standards and routing of invoices to the correct destination Access Points).

Access Points have undergone an extensive onboarding process to be acknowledged as Accredited Access Points by the Infocomm Media Development Authority (IMDA). On April 2, 2025, the IMDA published an official list of Accredited Access Point Providers.

Pagero has successfully met all the requirements and has been recognized by the IMDA as an Accredited Access Point. This accreditation allows Pagero to offer a compliant solution to international and domestic businesses operating in Singapore.

GST-registered businesses will be required to adopt the GST InvoiceNow Requirement progressively, starting with mandatory participation of newly incorporated companies that register for GST voluntarily. Currently, mandatory participation is not applicable to new compulsory GST registrants. However, there are plans to extend this obligation to new compulsory GST registrants and remaining GST-registered businesses.

Click here to read more details.