Skip to main content

🇸🇬 Singapore - Invoicing Specifications (InvoiceNow / PINT-SG)

Status: 🔴 Mandatory Clearance (Phased: Voluntary new registrants in 2026) Authority: IRAS (Inland Revenue Authority of Singapore) / IMDA Standard: Peppol PINT-SG

1. Context & Roadmap

Singapore is moving to a 5-Corner Model where data is transmitted to IRAS concurrently with the buyer. Crucial Distinction:

  • InvoiceNow: The national e-invoicing network (Peppol).
  • GST InvoiceNow Requirement: The mandate for GST-registered businesses to transmit invoice data to IRAS via InvoiceNow.
DateScopeObligation
Nov 1, 2025New GST RegistrantsMandatory for newly incorporated companies registering for GST voluntarily.
Apr 1, 2026Voluntary RegistrantsMandatory for ALL new voluntary GST registrants.
FutureAll BusinessesProgressive rollout expected for remaining businesses.

2. Technical Workflow (5-Corner Model)

Invoicerr connects to an Access Point, which forks the data to the Buyer (C4) and IRAS (C5).

sequenceDiagram
    participant S as Invoicerr (C1)
    participant AP as Access Point (C2)
    participant B as Buyer (C4)
    participant IRAS as IRAS System (C5)
    
    Note over S: 1. Generate PINT-SG
    S->>S: Include UUID and GST Rates
    
    Note over S: 2. Send
    S->>AP: Send XML
    
    par Route to Buyer
        AP->>B: Deliver via Peppol
    and Route to IRAS
        AP->>IRAS: Submit Invoice Data (API)
    end
    
    IRAS-->>AP: Acknowledgement
    AP-->>S: Transmission Status

🧱 Key Components

  1. PINT-SG: The Singaporean Peppol format (based on PINT).
  2. UEN (Unique Entity Number): The business identifier.
  3. 5-Corner Model: IRAS receives a copy of the invoice data in real-time for tax administration.

3. Data Standards & Identifiers

A. Identifiers (ICD 0195)

  • UEN: 9 or 10 alphanumeric chars (e.g., 200812345M).
  • Peppol Scheme: 0195.
  • Correct Endpoint ID: 0195:200812345M.

B. Critical Fields (GST)

  • GST Rate: Standard is 9% (since 2024).
  • Tax Codes: Use specific codes like SR (Standard Rated), ZR (Zero Rated), ES33 (Exempt).
  • SGD Equivalent: If invoicing in foreign currency, total GST must be shown in SGD.

4. Implementation Checklist

  • Peppol Engine: Implement PINT-SG.

  • Prefix Logic: Hardcode 0195 prefix for Singaporean clients.

  • GST Logic:

  • 9% Rate: Ensure default tax rate is 9%.

  • FX Conversion: If invoice currency != SGD, add a field for "Total GST in SGD" and the exchange rate used.

  • 5-Corner Prep: Ensure your Access Point partner supports the "InvoiceNow Requirement" data feed to IRAS.

5. Resources