ERP
InvoiceNow and Peppol (2026): What the IRAS Timetable Means for Your ERP
Last researched: 2 September 2026. The phase dates, scope and due-date rules are taken from IRAS’s GST InvoiceNow Requirement page and its e-Tax Guide, and the accreditation lists from IMDA’s own PDFs, all checked on that date. Vendor and partner claims are labelled as such.
Singapore is making e-invoicing part of GST compliance. Under the GST InvoiceNow Requirement, GST-registered businesses must transmit invoice data for their supplies and purchases to IRAS through the InvoiceNow network, and the timetable now reaches every GST-registered business in the country. New voluntary registrants have been in scope since 1 April 2026. Existing businesses come in between 1 April 2028 and 1 April 2031, smallest first, and IRAS began telling businesses their individual dates from the middle of 2026. For an ERP buyer the point is not the deadline itself. It is that any system bought in 2026 will still be running when the phase arrives, so InvoiceNow readiness belongs in the selection criteria now rather than in a project two years from now.
This guide explains what the requirement is and is not, sets out the dates and who is exempt, works through the accreditation lists that decide whether a product qualifies, covers the grants IMDA is offering in 2026, and ends with what to check before signing for an ERP. It is part of our Singapore ERP series; the Singapore ERP buyer’s guide compares the systems, and the GST F5 and F8 guide covers the return that InvoiceNow sits alongside.
Key takeaways
- The GST InvoiceNow Requirement means transmitting invoice data for standard-rated, zero-rated and exempt supplies and for standard-rated and zero-rated purchases to IRAS through an InvoiceNow-Ready solution over the Peppol network, by the earlier of the date you file the GST return or its due date.
- In scope now: companies that registered voluntarily for GST within six months of incorporation (from 1 November 2025) and every new voluntary registrant (from 1 April 2026). Existing businesses phase in on 1 April 2028 (supplies up to S$200,000, plus new compulsory registrants), 2029 (up to S$1 million), 2030 (up to S$4 million) and 2031 (above S$4 million), measured on box 4 of the 2025 returns.
- InvoiceNow moves data. It does not calculate GST, decide tax codes or replace the F5 return. IRAS states that businesses remain responsible for filing accurate returns and keeping records for five years.
- IMDA’s InvoiceNow-Ready Solution Provider list, dated 19 August 2026, names 78 providers and about 200 resellers. Xero, SAP Business One and S/4HANA partners, twelve Business Central partners, three Odoo partners, Sage, Synergix, AutoCount and ABSS are on it. NetSuite, QuickBooks, Deskera and HashMicro are not.
- IMDA is paying businesses to move: S$1,000 for SMEs and S$5,000 for larger companies integrating their own ERP through an access point, claimable from 1 July 2026, plus free solution packages from thirteen providers.
- Master data, above all customer and supplier UENs, is where InvoiceNow projects stall. EY advises planning for 10% to 20% of invoices to fail validation on the first attempt.
What the requirement is
InvoiceNow is Singapore’s nationwide e-invoicing network. IMDA launched it in January 2019 on the international Peppol standard, with itself as the Peppol Authority for Singapore and the business’s UEN as its Peppol identifier (IMDA, checked 2 September 2026; OpenPeppol, Singapore country profile, updated 16 March 2026). A business sends a structured invoice from its own software to an access point, which delivers it across the network to the buyer’s software. IMDA’s Committee of Supply factsheet of 27 February 2026 put the network at more than 63,000 businesses, with the GST extension expected to bring around 90,000 more (IMDA, primary).
Since 2025 IRAS has added a compliance layer on top of the network. Under the GST InvoiceNow Requirement, businesses in scope must submit invoice data to IRAS using an InvoiceNow-Ready solution; once the feature is activated, IRAS receives a copy of the invoice data through IMDA-accredited access point providers. The data covers standard-rated, zero-rated and exempt supplies and standard-rated and zero-rated purchases, drawn from sales invoices, tax invoices, simplified tax invoices, serially numbered receipts, and debit and credit notes. Point-of-sale supplies, simplified tax invoice supplies and petty cash purchases may be aggregated before submission. Not required are deemed supplies and other transactions with no underlying sale, reverse charge transactions, exempt financial services and digital payment token exchanges, and import permits (IRAS, GST InvoiceNow Requirement, checked 2 September 2026). Read that scope twice, because it includes purchases: accounts payable is in scope, not just sales invoicing.
The due date is the earlier of the date the relevant GST return is filed and that return’s filing due date. For supplies the transaction date is the invoice issue date, or the posting date where no invoice is issued; for purchases it is the supplier’s invoice date or, for businesses that claim input tax by posting date, the date the invoice is posted (IRAS). The detailed rules are in IRAS’s e-Tax Guide, Adopting GST InvoiceNow Requirement for GST-registered Businesses, now in its second edition dated 9 March 2026 (IRAS e-Tax Guide, primary).
The timetable
| Who | In scope from |
|---|---|
| Companies that register voluntarily for GST within six months of incorporation | 1 November 2025 |
| Businesses that apply for voluntary GST registration on or after 1 April 2026, regardless of incorporation date or structure | 1 April 2026 |
| Businesses that apply for compulsory registration on or after 1 April 2028, and existing GST-registered businesses with total annual supplies up to S$200,000 | 1 April 2028 |
| Existing GST-registered businesses with total annual supplies up to S$1,000,000 | 1 April 2029 |
| Existing GST-registered businesses with total annual supplies up to S$4,000,000 | 1 April 2030 |
| Existing GST-registered businesses with total annual supplies above S$4,000,000 | 1 April 2031 |
Source: IRAS, GST InvoiceNow Requirement, checked 2 September 2026. “Total annual supplies” means the total of standard-rated, zero-rated and exempt supplies, box 4 of the GST return, across all prescribed accounting periods ending in calendar year 2025. The 2028 to 2031 phases were announced at the Committee of Supply debate in March 2026 (OpenPeppol, 5 March 2026).
Three details matter. First, the largest businesses come last, which is the reverse of most e-invoicing mandates elsewhere, and some partner websites still print the phases the wrong way round; use IRAS’s table. Second, IRAS notified businesses registered before 2026 of their implementation dates from mid-2026, and publishes an implementation date calculator for those that did not receive a notice; a business with no GST returns for periods ending in 2025 will be told its date later. Third, two groups are exempt: overseas entities, including those registered under the Overseas Vendor Registration regime, and businesses that are registered solely because of the reverse charge (IRAS).
On enforcement, the e-Tax Guide’s second edition states that voluntary registrants subject to the requirement who do not comply may have their GST registration revoked, and it strongly recommends coming on board early. We found no published penalty schedule for non-compliance beyond that (IRAS e-Tax Guide, 9 March 2026).
What InvoiceNow is not
It is not a tax engine. Whether a line is standard-rated at 9%, zero-rated as an export, or exempt is decided in the ERP’s tax configuration, and if that is wrong, InvoiceNow transmits the wrong answer to IRAS faster. IRAS’s own page makes the point in its own way: it notes that InvoiceNow-Ready solutions can add validation checks, for example to detect GST wrongly charged by non-registered suppliers, and it has published a recommended-features guide for exactly that.
It is not a replacement for the GST return. IRAS states that businesses are still responsible for their existing obligations, including filing accurate GST returns, keeping proper records for at least five years, and complying with invoicing requirements when issuing invoices electronically (IRAS). You transmit the data and you still file the F5.
It is not a document your customer sees. The PINT-SG XML travels between systems; your customer’s accounts payable team sees whatever their software renders. PINT-SG is Singapore’s specialisation of the Peppol International invoice format, and it has replaced the older SG Peppol BIS Billing 3.0 format; one access point provider’s account of IMDA’s plan has the switch-over completed during 2025 (Tickstar, vendor, 25 June 2024), and OpenPeppol’s current PINT SG Billing specification is version 1.4.0, released 28 November 2025 (OpenPeppol). We could not find IMDA’s own cut-over dates on its site, so ask your provider which version it sends.
And it is not the same thing as being on IRAS’s Accounting Software Register Plus. ASR+ covers the software’s tax integrations, including filing the F5 and F8 by API, and it has an InvoiceNow tier. IMDA’s InvoiceNow-Ready list covers the connection to the network. A product can be on one and not the other. For an ERP purchase you want both, for the specific edition and provider you are buying.
The two lists that decide whether a product qualifies
IRAS distinguishes two ways to comply. A business using an off-the-shelf accounting or finance solution should use one on IMDA’s InvoiceNow-Ready Solution Provider list. A business with its own in-house enterprise system connects through an IMDA-accredited access point provider instead (IRAS). IMDA publishes both lists as PDFs and updates them through the year.
The InvoiceNow-Ready Solution Provider list dated 19 August 2026 names 78 primary providers and around 200 reseller entries, most of them Xero and ABSS resellers. Among the systems in our buyer’s guide: Xero is listed directly and through dozens of accounting firms; SAP Business One is listed through AFON, Axxis, Integrated Information Systems, MPS Solutions and The World Management, and SAP’s own Document and Reporting Compliance cloud edition is listed for S/4HANA; Dynamics 365 Business Central is listed through twelve partners, including AFON, Aristou, CyanSYS, Dalstech, MSC Consulting, R Systems and Winspire; Odoo through Alitec, Neu Media and Port Cities; Sage 300 and Sage Intacct through Sage Singapore; and Synergix, AutoCount, ABSS, Financio and Million directly. Not on the list: NetSuite, Oracle, QuickBooks, Deskera, HashMicro, MYOB and Zoho (IMDA, InvoiceNow-Ready Solution Provider list, updated 19 August 2026, primary).
The access point list names 45 accredited providers, including DataPost, Pagero, Info-Tech, Avalara, Basware, Billbay, Deskera, Edicom, Esker, OCBC, SAP SE, Storecove and Tickstar (IMDA, Access Point Provider list, primary, dated 2 September 2026 on the PDF itself).
The absences are as informative as the entries. NetSuite’s Singapore PEPPOL-Ready e-Invoicing SuiteApp connects through DataPost’s accredited access point and, in Oracle’s words, uses the Peppol GST InvoiceNow framework with IRAS as an endpoint (Oracle NetSuite documentation, checked 2 September 2026), so a NetSuite customer may be on IRAS’s in-house-system path rather than the off-the-shelf one; ask Oracle to confirm which applies. Deskera appears as an access point rather than a solution provider. QuickBooks users rely on a separate InvoiceNow product. For any of these, get the compliance path in writing before you sign.
Registering and connecting
Each business needs a Peppol ID, which in Singapore is the scheme prefix 0195:SGUEN followed by the UEN. The access point or solution provider registers it on the Singapore Peppol directory once the business authorises the provider through Corppass, and IMDA requires providers to complete registration within three working days of the request (IMDA InvoiceNow FAQ, 10 April 2026, primary; invoicenow.biz, vendor, 6 June 2026). The GST submission to IRAS is a separate activation inside the solution, and both IRAS and IMDA encourage businesses to activate and test it well ahead of their phase.
Access point pricing is mostly by quotation. IMDA’s FAQ says providers use pay-per-use or subscription models. One accredited provider, Billbay, publishes S$50 a month for 1,000 transactions, S$240 for 5,000 and S$500 for 10,000, with per-document charges above those volumes (Billbay, vendor, checked 2 September 2026; the page still carries a mid-2025 promotion, so confirm the current rate with Billbay). Xero states that e-invoicing is included in its Starter, Standard and Premium plans with no add-on (Xero Singapore, vendor, checked 2 September 2026). For ERPs sold through partners, the connector and the access point are usually a line in the partner’s quote; ask what happens to the fee at volume.
What IMDA will pay you in 2026
Two new GST InvoiceNow Transition Grants opened for claims on 1 July 2026. An SME with annual supplies of S$4 million or less in 2025 can claim S$1,000 on taking a new subscription of at least twelve months to an InvoiceNow-Ready solution, or on integrating its ERP, provided it has not used such a solution in the preceding three months and it activates GST InvoiceNow and submits data to IRAS before the deadline. A business with supplies above S$4 million that integrates its own ERP through an accredited access point can claim S$5,000, with integration completed by 31 March 2028. Claims run to 31 March 2030 or until the funds are exhausted, and neither grant can be combined with other government funding for the same solution. A separate Queen Bee grant of S$25,000 is available to anchor companies that bring at least 200 suppliers or customers onto the network by 31 March 2030 (IMDA, GST InvoiceNow grants FAQ, primary, checked 2 September 2026).
Thirteen solution providers also offer free InvoiceNow packages for GST-registered businesses, described by IMDA as full solution packages free of charge with no conditions attached. On IMDA’s list dated 28 July 2026, nine packages run to 31 March 2031, three expire on 31 March 2027, and one starts in April 2027 (IMDA, free packages list, 28 July 2026, primary). IMDA’s older April 2026 FAQ still says the packages run to 31 March 2027; the July list supersedes it, so check the entry for the provider you choose. The PSG continues to cover up to 50% of an InvoiceNow-Ready solution, and newly incorporated businesses get a year free under InvoiceNow Accelerate (IMDA, 27 February 2026). Our PSG guide covers how the grant works with ERP packages.
What to check before you buy an ERP
Is the exact solution on IMDA’s list, or which accredited access point does it use? Listings are by solution and provider. “Business Central” is not on the list; a particular partner’s Business Central offering is. Ask for the line item, not the brochure, and for in-house or global systems ask which of IRAS’s two compliance paths applies.
Does it handle purchases as well as sales? The requirement covers purchase data. A connector that only sends invoices leaves half the job manual, and inbound e-invoices should land as vendor bills, not PDFs.
Who maintains the PINT-SG mapping when the ERP upgrades? Cloud ERPs release twice a year. If the connector is the partner’s product rather than the vendor’s, the partner is responsible for every release; make sure the maintenance agreement says so.
Can it activate the IRAS submission and show it in a sandbox? Transmitting to a customer and transmitting to IRAS are different activations. Ask to see both.
Can it produce the IRAS Audit File and file the F5? That is the ASR+ question, and it is separate from InvoiceNow. Ask for both.
The problem nobody budgets for: master data
The connection is the easy part. What stalls projects is customer and supplier master data. Every counterparty needs a valid UEN registered on the Peppol directory, and legacy ERPs are full of customers set up with a trading name, a stale address, or no UEN at all. EY’s Singapore tax practice calls master data the number one technical risk, advises validating customer UENs, standardising address formats and reviewing product and GST coding before go-live, and suggests planning for 10% to 20% of invoices to fail validation on the first attempt (EY Singapore, 25 May 2026). NetSuite’s IRAS Audit File documentation makes the same point from the other direction: it will not generate if a Singapore purchase is missing the supplier’s UEN or GST number. Cleaning that list belongs in the ERP project plan with its own owner and deadline, well before the connector is switched on.
Where the main ERPs stand
Xero is InvoiceNow-Ready in the product and includes it in every plan. SAP Business One and Business Central are sold as InvoiceNow-Ready by accredited partners; AFON, which sells both, states that it develops and maintains the connector itself (AFON, partner, 28 May 2025). Odoo connects through Port Cities, Alitec or Neu Media, all listed. Synergix is listed directly. NetSuite connects through DataPost with IRAS as an endpoint but is not on the list. Our NetSuite in Singapore guide and NetSuite vs Business Central comparison go into the two systems where the question comes up most, and the SAP Business One vs Business Central piece covers the two most-listed products.
Three Singapore buyer scenarios
A company incorporated in 2026 that registered voluntarily for GST. You are already in scope. If you are choosing accounting software now, InvoiceNow readiness is a hard requirement, and Xero, or an InvoiceNow-Ready Odoo or AutoCount package, is the practical answer at this size. Claim the S$1,000 transition grant and check the free packages.
An existing S$3 million services firm on Xero. Your phase is 1 April 2030. Xero is InvoiceNow-Ready, so the work is registering your Peppol ID, activating the IRAS submission, and cleaning your customer list. Do it in a quiet quarter of 2029, not in March 2030, and do it earlier if you are replacing Xero with an ERP before then.
A S$30 million distributor replacing an old on-premises ERP in 2027. Your phase is 1 April 2031, but the ERP you install in 2027 is the one that will comply, and the S$5,000 integration grant requires the integration to be complete by 31 March 2028. Put InvoiceNow-Ready status or the access point, inbound processing, and PINT-SG mapping ownership in the RFP now, and put UEN clean-up in the data migration plan.
Frequently asked questions
Do I have to use InvoiceNow if I am GST-registered?
Eventually, yes, unless you are an overseas entity or registered solely because of the reverse charge. New voluntary registrants already must. Existing businesses phase in between April 2028 and April 2031 by annual supplies.
Does InvoiceNow replace the GST F5 return?
No. IRAS states that businesses remain responsible for filing accurate GST returns. You transmit invoice data and still file the return.
What is PINT-SG?
Singapore’s specialisation of the Peppol international invoice format, which replaced the older SG Peppol BIS Billing 3.0 format in 2025. An InvoiceNow-Ready solution must produce it.
Is my ERP InvoiceNow-Ready?
Check the exact solution and provider on IMDA’s list, or, for an in-house or global system, confirm which accredited access point it uses and that IRAS accepts that path.
What does it cost?
Xero includes it. Access points charge by subscription or per document; one publishes S$50 a month for 1,000 transactions. IMDA’s transition grants pay S$1,000 or S$5,000, and thirteen providers offer free packages.
What happens if I miss my phase date?
IRAS’s e-Tax Guide says voluntary registrants who do not comply may have their registration revoked. We have not seen a published penalty schedule beyond that. Treat the date as an obligation, not a target.
Sources
- IRAS, GST InvoiceNow Requirement, checked 2 September 2026. Primary source.
- IRAS, e-Tax Guide: Adopting GST InvoiceNow Requirement for GST-registered Businesses, second edition, 9 March 2026. Primary source.
- IRAS, Committee of Supply 2026: Extension of GST InvoiceNow Requirement to all GST-registered businesses by April 2031. Primary source.
- IMDA, Committee of Supply 2026 factsheet, 27 February 2026. Primary source.
- IMDA, Nationwide e-invoicing framework, checked 2 September 2026. Primary source.
- IMDA, InvoiceNow-Ready Solution Provider list, updated 19 August 2026. Primary source.
- IMDA, Access Point Provider list, read 2 September 2026. Primary source.
- IMDA, GST InvoiceNow Transition Grants FAQ, checked 2 September 2026; List of free InvoiceNow packages for GST-registered businesses, 28 July 2026; InvoiceNow FAQ, 10 April 2026. Primary source.
- OpenPeppol, Singapore extends GST InvoiceNow Requirement, 5 March 2026, and Singapore country profile, updated 16 March 2026. Standards body.
- EY Singapore, GST InvoiceNow: a data and technology implementation, not just a tax project, 25 May 2026. Professional services firm.
- Tickstar, PINT-SG, 25 June 2024. Access point provider.
- invoicenow.biz, Singapore Peppol ID registration, 6 June 2026. Vendor.
- Billbay, InvoiceNow pricing, checked 2 September 2026. Access point provider.
- Xero Singapore, E-invoicing, checked 2 September 2026. Vendor.
- AFON, Understanding GST InvoiceNow, 28 May 2025. SAP and Microsoft partner.
- Oracle NetSuite, Singapore PEPPOL-Ready e-Invoicing, checked 2 September 2026. Vendor documentation.
- Port Cities, E-invoicing for Singapore businesses with Odoo and Synergix, InvoiceNow, checked 2 September 2026. Partner and vendor.
Sherman Hsieh
Independent analysis of enterprise software — ERP, CRM and more
