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
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.