Singapore extends the GST InvoiceNow Requirement to all GST-registered businesses, phased from April 2028 to April 2031
This page records one dated change. For the rules in Singapore as they stand today, see the Singapore guide →
- Jurisdiction
- Singapore
- Tax
- GST
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Plan ahead
- Announced
- 26 February 2026
- Effective
- 1 April 2028
- Authority
- Inland Revenue Authority of Singapore (IRAS)
- Verified
- Fetched from official source · high confidence
All existing GST-registered businesses in Singapore, phased by total annual supplies (≤ S$200,000 first, > S$4 million last), and all new compulsory GST registrants from 1 April 2028.
GST-registered businesses must check their IRAS-notified mandatory date and implement InvoiceNow solutions by that date (1 Apr 2028, 2029, 2030, or 2031 depending on annual supply size).
At the Ministry of Finance Committee of Supply 2026 debate (IRAS release of 26 February 2026), the Government announced that the GST InvoiceNow Requirement will be extended to all GST-registered businesses in four phases: 1 April 2028 (all new compulsory GST registrants and existing GST-registered businesses with total annual supplies ≤ S$200,000); 1 April 2029 (≤ S$1 million); 1 April 2030 (≤ S$4 million); and 1 April 2031 (> S$4 million). Transitional funding of up to S$1,000 (SMEs) to S$5,000 (larger businesses) offsets onboarding costs.
What changed in detail
At the Ministry of Finance Committee of Supply 2026 debate, announced in an IRAS release of 26 February 2026, the Government said that all GST-registered businesses will be required to onboard InvoiceNow and submit invoice data directly to IRAS through the InvoiceNow network. The schedule is:
| Implementation date | Businesses involved |
|---|---|
| 1 April 2028 | All new compulsory GST registrants, and existing GST-registered businesses with total annual supplies ≤ S$200,000 |
| 1 April 2029 | Existing GST-registered businesses with total annual supplies ≤ S$1 million |
| 1 April 2030 | Existing GST-registered businesses with total annual supplies ≤ S$4 million |
| 1 April 2031 | Existing GST-registered businesses with total annual supplies > S$4 million |
This adds to the phases already in force: newly incorporated companies that register voluntarily (since 1 November 2025) and all new voluntary registrants (since 1 April 2026).
To support onboarding, the Government will provide transitional funding of up to S$1,000 for small and medium-sized enterprises and up to S$5,000 for larger businesses. SMEs can also use InvoiceNow-Ready Solutions free of charge until March 2031. IRAS expects the extension to bring about 90,000 more businesses onto the network.
What it means
This completes the roadmap that the April 2024 announcement left open (first phase). Smaller businesses go first, which reverses the usual large-taxpayer-first order. The Government’s stated reason is that most small firms already use InvoiceNow-Ready accounting software, while large enterprise systems need longer IT refresh cycles.
Nothing bites yet as of November 2026; the first date is 1 April 2028. Businesses should check which band their total annual supplies put them in, and confirm with their accounting software provider that it supports transmission to IRAS. The phase rules for voluntary registrants are covered in a separate record.
Proof
This will be rolled out progressively from Apr 2028 to Apr 2031.
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