System status
LIVE DATA SYNC
InvoiceNow (Peppol) — phased GST-registered B2B mandate from 2025.
APAC · ISO SG · Last updated 2025-03-01
Status
Maturity
CTC model
Go-live
Peppol
E-reporting
B2G
B2B
May 2025 new GST regs · Nov 2025 voluntary GST
B2C
Taxpayers in scope
Main authority
Next deadline
All GST-registered businesses (planned)
All GST-registered businesses (planned)
B2B status
Phased — May 2025 new GST regs · Nov 2025 voluntary GST
B2G status
Mandatory
Fields required for a compliant electronic invoice under the currently applicable specification.
Format
SG Peppol PINT (InvoiceNow)
Specification
PINT SG 1.0 (Peppol BIS Billing 3.0 based)
Syntax
UBL 2.1
Last verified
2026-08-01
| Field / Business term | ID | Requirement | Description |
|---|---|---|---|
| Document information | |||
| Invoice number | BT-1 | mandatory | Unique identification of the invoice. |
| Invoice issue date | BT-2 | mandatory | Date on which the invoice was issued. |
| Invoice type code | BT-3 | mandatory | Code identifying the functional type of the document (invoice, credit note...). |
| Invoice currency code | BT-5 | mandatory | Currency in which all invoice amounts are given, except the VAT accounting currency. |
| Specification identifier | BT-24 | mandatory | Identification of the specification / CIUS the invoice complies with. |
| Business process type | BT-23 | mandatory | ProfileID identifying the Peppol business process (billing 01:1.0). |
| Seller | |||
| Seller name | BT-27 | mandatory | Full legal or trading name of the seller. |
| Seller postal address | BG-5 / BT-35..40 | mandatory | Seller address; the country code (BT-40) is always required, city and postcode as applicable. |
| Seller electronic address (endpoint ID) | BT-34 | mandatory | Seller Peppol participant identifier with an ISO 6523 scheme identifier. |
| Buyer | |||
| Buyer name | BT-44 | mandatory | Name of the party the invoice is issued to. |
| Buyer postal address | BG-8 / BT-50..55 | mandatory | Buyer address; country code (BT-55) is always required. |
| Buyer endpoint (SG UEN) | BT-49 | mandatory | Buyer Peppol endpoint using the 0195 SG UEN scheme for domestic exchange. |
| VAT / Tax | |||
| VAT category taxable amount | BT-116 | mandatory | Sum of all taxable amounts subject to one VAT category / rate (per VAT breakdown BG-23). |
| VAT category tax amount | BT-117 | mandatory | VAT amount for the VAT breakdown group. |
| GST category code | BT-118 | mandatory | GST treatment: SR (standard), ZR (zero-rated), ES (exempt), OS (out of scope), etc. |
| Invoice totals | |||
| Sum of invoice line net amounts | BT-106 | mandatory | Total of all invoice line net amounts. |
| Invoice total amount without VAT | BT-109 | mandatory | Total amount of the invoice excluding VAT. |
| Invoice total amount with VAT | BT-112 | mandatory | Total invoice amount including VAT. |
| Amount due for payment | BT-115 | mandatory | Outstanding amount that is requested to be paid. |
| Invoice lines | |||
| Invoice line identifier | BT-126 | mandatory | Unique identifier for the invoice line. |
| Invoiced quantity | BT-129 | mandatory | Quantity of items charged on the line. |
| Invoiced quantity unit of measure | BT-130 | mandatory | Unit of measure applicable to the invoiced quantity. |
| Invoice line net amount | BT-131 | mandatory | Total amount of the line excluding VAT, after line allowances/charges. |
| Item net price | BT-146 | mandatory | Price of one item excluding VAT, after price discount. |
| Invoiced item VAT category code | BT-151 | mandatory | VAT category applicable to the invoiced item. |
| Item name | BT-153 | mandatory | Name of the invoiced item or service. |
Accepted formats
XML standards
Pending curation
EN 16931 alignment
Pending curation
Peppol
Peppol BIS 3.0 supported
Country-specific CIUS
Pending curation
Validation rules
Pending curation
Mandatory fields
Pending curation
Buyer reference
Pending curation
Seller / buyer identifiers
Pending curation
VAT number requirements
Pending curation
Endpoint identifiers
Pending curation
Transmission channels
APIs / portal
Pending curation
Digital signatures
Pending curation
Archiving format
Pending curation
Retention
Pending curation
Required
Yes
Model
Interoperability (Peppol)
Authorities
Format publishers & specs
https://www.imda.gov.sg
https://www.iras.gov.sg
New version detected in the official publication ecosystem of IMDA. A meaningful technical change was detected in Singapore Peppol Guide. Recorded from the official source only; MANDEXA does not add information the source does not state.
The Inland Revenue Authority of Singapore (IRAS) and Infocomm Media Development Authority (IMDA) have announced a phased timeline extending the GST InvoiceNow Requirement to all GST-registered businesses in Singapore between April 2028 and April 2031.
IRAS confirms phased InvoiceNow adoption from newly GST-registered companies from May 2025.
Overview and resources on the nationwide InvoiceNow initiative in Singapore, assisting businesses in transitioning to digital invoicing over the Peppol network.
Technical documentation and implementation playbook for InvoiceNow, Singapore's nationwide e-invoicing framework based on the Peppol network.