The Inland Revenue Authority of Singapore (IRAS) released a new edition of its e-Tax Guide, Adopting GST InvoiceNow Requirement for GST-Registered Businesses (First Edition), on 7 March 2025.

This e-Tax Guide explains the requirement for GST-registered businesses to transmit invoice data to IRAS using Invoice Now-Ready Solutions by leveraging the InvoiceNow network (“GST InvoiceNow Requirement”). The Guide also provides details to support GST-registered businesses to adopt the requirement.

With the announcement of the GST InvoiceNow Requirement, GST-registered businesses will be required to use InvoiceNow-Ready Solutions to send invoice data directly to IRAS for tax administration.

This will be done in phases, starting with the new voluntary GST registrants. The transmission of invoice data to IRAS will be done seamlessly through IMDA-accredited Access Point Providers via Application Programming Interface (API) technology.

This move is in line with international trends, with governments worldwide actively promoting the adoption of e-invoicing for tax administration. The phased adoption of the GST InvoiceNow Requirement follows a pilot by IRAS, IMDA, businesses and service providers between Sep 2020 and Jun 2023.

To allow businesses sufficient lead time to prepare, the GST InvoiceNow Requirement will be implemented in a calibrated and progressive manner as follows:

(a) From 1 Nov 2025, for newly incorporated companies (incorporated within 6 months from the time they submit the application for GST registration) that apply for voluntary GST registration.

(b) From 1 Apr 2026, for all new voluntary GST registrants, regardless of incorporation date or business constitution.