Regulatory updates - Singapore

Singapore has released updated Peppol specifications with mandatory adoption from September 8, 2026, covering:

• SG Peppol BIS Billing 3.0 (v3.0.17)
• PINT BIS Billing Singapore (v1.4.1)

For SG Peppol BIS Billing 3.0, the update includes:

• Alignment with the latest Peppol BIS (removed legacy rules and updated code lists such as ISO currency and document types)
• Improved validation consistency (e.g. rule identifiers added to messages)
• Critical change: multiple GST-related rules have been escalated from warning to fatal, meaning non-compliant invoices will now be rejected (e.g. GST ID, addresses, UUID, currency requirements)

For PINT BIS Billing Singapore, the update:

• Aligns with Peppol PINT v1.1.3
• Introduces additional validation rules (mainly fatal) covering payment data, tax consistency, allowances/charges, and calculation logic
• Mirrors SG BIS rules to ensure consistency across both specifications
• Escalates key GST rules to fatal level, ending the transition period

Access Points (AP) and InvoiceNow Ready Solution Providers (IRSP) must update validation logic and implementations to ensure compliance before September 8, 2026, as invoices failing these rules will no longer be transmittable.

More information can be found in the following link Singapore Peppol Guide

On February 26, 2026, it was announced that the GST InvoiceNow obligation will be extended to all GST‑registered businesses as follows:

• April 1, 2028: New compulsory GST registrants and existing businesses with annual taxable supplies up to 200,000 SGD (138,000 EUR)
• April 1, 2029: Existing businesses with annual supplies up to 1 million SGD (690,000 EUR)
• April 1, 2030: Existing businesses with annual supplies up to 4 million SGD (2.76 million EUR)
• April 1, 2031: All remaining GST‑registered businesses

To support this rollout, a series of grants is available to GST‑registered businesses in Singapore, subject to eligibility conditions.

Depending on business size and adoption status, the following grants may apply:

• GST InvoiceNow Transition Grant for SMEs: GST‑registered businesses with total annual supplies of 4 million SGD (2.76 million EUR) or less may receive a 1,000 SGD (690 EUR) cash grant to offset the cost of subscribing to an IRSP or connecting via an Access Point. The grant is available from July 1, 2026, to March 31, 2030, or until fully claimed.
• GST InvoiceNow Transition Grant for larger businesses: GST‑registered businesses with total annual supplies exceeding 4 million SGD (2.76 million EUR) may receive a 5,000 SGD (3,450 EUR) cash grant to offset the cost of connecting to InvoiceNow via an Access Point. The grant is available from July 1, 2026, to March 31, 2028, or until fully claimed.
• InvoiceNow Queen Bee Grant: Large enterprises may receive up to 25,000 SGD (17,250 EUR) to support integration of their ERP systems with InvoiceNow and to drive adoption across their business ecosystem. Participating businesses are expected to commence integration by July 1, 2026, and complete it by March 31, 2030.

Eligibility criteria and other details available in the following link and frequently asked questions can be found in the following IMDA FAQ

On February 26, 2026, it was announced that the GST InvoiceNow obligation will be extended to all GST‑registered businesses as follows:

• April 1, 2028: New compulsory GST registrants and existing businesses with annual taxable supplies up to 200,000 SGD (138,000 EUR)
• April 1, 2029: Existing businesses with annual supplies up to 1 million SGD (690,000 EUR)
• April 1, 2030: Existing businesses with annual supplies up to 4 million SGD (2.76 million EUR)
• April 1, 2031: All remaining GST‑registered businesses

To support this rollout, a series of grants is available to GST‑registered businesses in Singapore, subject to eligibility conditions.

Depending on business size and adoption status, the following grants may apply:

• GST InvoiceNow Transition Grant for SMEs: GST‑registered businesses with total annual supplies of 4 million SGD (2.76 million EUR) or less may receive a 1,000 SGD (690 EUR) cash grant to offset the cost of subscribing to an IRSP or connecting via an Access Point. The grant is available from July 1, 2026, to March 31, 2030, or until fully claimed.
• GST InvoiceNow Transition Grant for larger businesses: GST‑registered businesses with total annual supplies exceeding 4 million SGD (2.76 million EUR) may receive a 5,000 SGD (3,450 EUR) cash grant to offset the cost of connecting to InvoiceNow via an Access Point. The grant is available from July 1, 2026, to March 31, 2028, or until fully claimed.
• InvoiceNow Queen Bee Grant: Large enterprises may receive up to 25,000 SGD (17,250 EUR) to support integration of their ERP systems with InvoiceNow and to drive adoption across their business ecosystem. Participating businesses are expected to commence integration by July 1, 2026, and complete it by March 31, 2030.

Eligibility criteria and other details available in the following link and frequently asked questions can be found in the following IMDA FAQ