Singapore Live

Singapore is extending its existing Peppol-based InvoiceNow e-invoicing network with a mandatory reporting requirement to the tax authority, IRAS. Under the GST InvoiceNow requirement, GST-registered businesses must have their invoice data reach IRAS automatically, phased in by business size from 2026 through 2031.

The mandate at a glance

  • GST-registered Singapore businesses are in scope, phased by size: large businesses from April 2026, with the requirement cascading down to all GST-registered businesses by April 2031.
  • The regulatory model adds IRAS as a "fifth corner" on the Peppol network. For any given transaction, whichever provider serves the party with the reporting duty — the seller for a sale, the buyer for a purchase — reports it. Both sides never report the same transaction twice.
  • The requirement also covers invoices that never touch Peppol at all (paper, PDF, point-of-sale, aggregated consumer transactions) — these are reported directly, without an invoice ever being exchanged over the network.

How it works

  • Peppol-to-Peppol invoices between Singapore businesses use the Singapore invoice format (PINT-SG) over the standard Peppol network.
  • Businesses are identified by their Unique Entity Number (UEN, Peppol identifier scheme 0195).
  • For Peppol deliveries, the reporting provider sends IRAS the same document that was delivered on the network. For non-Peppol sales, purchases, or aggregated consumer transactions, the provider reports the data directly — IRAS isn't itself a Peppol participant, so this happens over a separate government channel.

What Arratech handles for you

  • Peppol Access Point and directory registration under your UEN.
  • Validation of your invoices against the Singapore format.
  • Delivery tracking for Singapore-to-Singapore Peppol exchanges.
  • Direct reporting to IRAS is on our roadmap and not yet available on Arratech Connect.

Getting set up

  1. Create your Arratech account and organisation — Getting Started, Create an Organisation.
  2. Register as a participant using your UEN — Create a Participant.
  3. Send invoices in the Singapore format — Send a Transaction.
  4. Add a webhook for delivery notifications — Add a Webhook.
  5. Confirm delivery status for each invoice — Verify delivery with MLS.