Invoice Requirements for Singapore (Cross-Border)

Singapore charges 9% GST and is phasing in the GST InvoiceNow requirement — invoice data transmitted to IRAS over the Peppol network — from November 2025, reaching all GST-registered businesses by 2031.

E-invoicing: Mandatory GST 9% Complexity: Medium

Singapore applies GST at 9% (raised from 8% on 1 January 2024) and is introducing the GST InvoiceNow requirement, under which GST-registered businesses transmit invoice data to the tax authority (IRAS) over the InvoiceNow / Peppol network in the PINT SG format. The rollout is phased: newly incorporated companies that register voluntarily from November 2025, all new voluntary registrants from April 2026, then existing GST-registered businesses in waves through to April 2031. PDFs and unstructured files are not compliant for in-scope businesses. A standard GST tax invoice still needs the supplier's GST registration number, the GST amount and the total; reverse charge applies to imported services. Invoices are in English; keep records for 5 years.

What a compliant invoice issued in Singapore must include

At minimum, an invoice issued in Singapore should carry these fields:

Invoice number Issue date Supply date Seller name Seller address Seller tax id Buyer name Buyer address Buyer tax id Line description Quantity Unit price Net amount Tax rate Tax amount Total amount Currency Payment terms Peppol participant id Hs code Incoterms Country of origin Gross weight Net weight Number of packages

Last reviewed June 9, 2026

At a glance

Ohmyfin generator
Available now
E-invoicing
Mandatory
E-invoicing model
Interoperability (Peppol-style)
Platform
InvoiceNow (Peppol) → IRAS
Format
PINT SG (Peppol BIS)
Mandate effective
Nov 2025
Tax system
GST
Standard rate
9%
Tax ID
GST registration number
Tax ID on invoice
Required
Reverse charge (B2B)
Yes
Invoice language
EN
Local currency required
No
Keep records for
5 years
Customs invoice (goods)
Yes
Complexity
Medium
SWIFT/BIC codes & payment requirements for Singapore Banks, correspondent data and local payment rules for Singapore.

Example: an invoice issued in Singapore

Example: an invoice issued in Singapore — GST registration number, GST 9%, PINT SG (Peppol BIS)
Illustrative invoice issued by a seller in Singapore, showing the local tax-ID label, the GST 9% line and the fields local rules require. Schematic — not a real invoice.

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This page is general information on cross-border invoicing, not tax or legal advice. Rules change and depend on your specific transaction — confirm with a qualified adviser or the local tax authority before relying on it.