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Spotlight PEPPOL BIS Billing 3.0 The EU e-invoicing mandate is here — France Sept 2026, Belgium Jan 2026, Germany 2025.

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Foundations

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Standards

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Flagship messages

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Tools

Singapore — InvoiceNow and GST generalisation 2025-2026

Singapore launched InvoiceNow in January 2019 as the first Peppol national network in Asia, operated by IMDA. In 2025, IRAS adds an obligation to transmit invoice data for GST-registered taxpayers, in waves between May 2025 and April 2026.

Regulatory timeline

  • 9 January 2019 — InvoiceNow launch. IMDA announces Singapore as the first Asian country to adopt Peppol as a national framework.
  • 17 May 2018 — IMDA / OpenPeppol Memorandum of Cooperation. IMDA becomes the first Peppol Authority outside the EU, signed at the OpenPeppol General Assembly in Brussels.
  • March 2019 — First accredited Access Points. Storecove, Pagero, B2BE, Mekari, Tradeshift are among the first InvoiceNow APs.
  • 1 January 2023 — GST raised to 8%. First increase since 1994, signalling preparation for social spending.
  • 1 January 2024 — GST raised to 9%. Second increase, completing the trajectory announced in 2022 by Finance Minister Lawrence Wong.
  • 15 February 2024 — IRAS InvoiceNow e-Tax Guide. Official publication of the GST InvoiceNow strategy with the schedule: May 2025 for volunteers, November 2025 for new GST registrations, April 2026 for new voluntary registrations.
  • 1 May 2025 — GST InvoiceNow transmission launch. Volunteer GST-registered taxpayers may begin transmitting invoice data to IRAS via InvoiceNow.
  • 1 November 2025 — Mandate for new voluntary registrations. All businesses that register voluntarily for GST from 1 November 2025 must use InvoiceNow.
  • 1 April 2026 — Extension to new mandatory registrations. Any new GST registration triggered by threshold crossing must also use InvoiceNow.

Technical schema

The adopted format is Peppol PINT sg-1 profile, which replaces the former Peppol BIS Billing 3.0 SG customisation. Characteristics:

  • CustomizationID: urn:peppol:pint:billing-1@sg-1.
  • EndpointID scheme: 0195 (UEN, ACRA format 9 or 10 characters with check letter).
  • DocumentCurrencyCode: SGD by default, multi-currency supported (USD, EUR, JPY).
  • TaxScheme: GST at 9% (standard rate since 2024), Zero-rated (exports), Exempt (financial services, residential sales).

Peppol PINT SG example:

xmlpeppol-pint-sg.xml
<?xml version="1.0" encoding="UTF-8"?>
<Invoice xmlns="urn:oasis:names:specification:ubl:schema:xsd:Invoice-2"
         xmlns:cac="urn:oasis:names:specification:ubl:schema:xsd:CommonAggregateComponents-2"
         xmlns:cbc="urn:oasis:names:specification:ubl:schema:xsd:CommonBasicComponents-2">
  <cbc:CustomizationID>urn:peppol:pint:billing-1@sg-1</cbc:CustomizationID>
  <cbc:ProfileID>urn:peppol:bis:billing</cbc:ProfileID>
  <cbc:ID>INV-SG-2026-0042</cbc:ID>
  <cbc:IssueDate>2026-05-16</cbc:IssueDate>
  <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
  <cbc:DocumentCurrencyCode>SGD</cbc:DocumentCurrencyCode>
  <cac:AccountingSupplierParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0195">200012345M</cbc:EndpointID>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>Ediverse Demo Pte Ltd</cbc:RegistrationName>
        <cbc:CompanyID schemeID="0195">200012345M</cbc:CompanyID>
      </cac:PartyLegalEntity>
      <cac:PartyTaxScheme>
        <cbc:CompanyID>M2-1234567-8</cbc:CompanyID>
        <cac:TaxScheme><cbc:ID>GST</cbc:ID></cac:TaxScheme>
      </cac:PartyTaxScheme>
    </cac:Party>
  </cac:AccountingSupplierParty>
  <cac:AccountingCustomerParty>
    <cac:Party>
      <cbc:EndpointID schemeID="0195">201234567K</cbc:EndpointID>
      <cac:PartyLegalEntity>
        <cbc:RegistrationName>SG Customer Demo Pte Ltd</cbc:RegistrationName>
        <cbc:CompanyID schemeID="0195">201234567K</cbc:CompanyID>
      </cac:PartyLegalEntity>
    </cac:Party>
  </cac:AccountingCustomerParty>
  <cac:TaxTotal>
    <cbc:TaxAmount currencyID="SGD">90.00</cbc:TaxAmount>
  </cac:TaxTotal>
  <cac:LegalMonetaryTotal>
    <cbc:PayableAmount currencyID="SGD">1090.00</cbc:PayableAmount>
  </cac:LegalMonetaryTotal>
</Invoice>

Submission flow

The flow follows the four-corner Peppol model: the issuer signs and hands off at the IMDA-accredited outbound AP, which resolves the SMP via the PEPPOL SML, then routes AS4 to the inbound AP which delivers to the buyer. From May 2025, the issuing AP transmits tax data in parallel to IRAS via a dedicated API.

textpeppol-sg-flow.txt
┌──────────────┐    ┌──────────────────┐    ┌──────────────┐
│ SG issuer    │───>│ SG Access Point  │───>│ SG buyer     │
│ (ERP)        │UBL │ (Storecove,      │UBL │ (ERP)        │
│              │PINT│ Mekari, Storero, │PINT│              │
│              │@sg1│ Tradeshift…)     │@sg1│              │
└──────────────┘    └─────────┬────────┘    └──────────────┘
                              │
                              ▼
                ┌──────────────────────────┐
                │ IRAS — InvoiceNow API    │  ← real-time GST
                │ (async transmission to   │     reporting
                │  IRAS for audit)         │
                └──────────────────────────┘

IRAS requires the business to pre-register in the myTax portal to enable InvoiceNow transmission. ERPs must handle dual submission: commercial invoice to recipient + tax data to IRAS.

Validation

Common pitfalls

  1. UEN scheme 0195 — heterogeneous formats. The UEN can be Business Registration Number (9 digits + 1 letter), Local Company (NNNNNNNNX) or Other Entities (TNN-NNNN-X). Hard-coding a single format breaks for foreign companies locally established.
  2. GST registration number ≠ UEN. The UEN is the entity identifier (ACRA). The GST registration number, distinct, has the form M2-NNNNNNN-N. Many ERPs conflate the two; IRAS rejects for missing UEN.
  3. PINT sg-1 profile vs former BIS Billing 3.0 SG customisation. Since 2024 IMDA recommends PINT. But some APs still support the legacy profile: verify the version supported by each AP.
  4. GST hike 7→8→9%. ERPs must handle the three historic rates: some retro-emitted invoices still carry 7% (2022-2023 transitions, transitional provisions) or 8% (2023). PINT Schematron validation checks date / rate consistency.
  5. Bidirectional IRAS transmission. From May 2025, IRAS transmission is asymmetric: the issuer sends the issued invoice, the buyer sends the received invoice (purchase). ERPs must have both flows capable, lest they leave a gap in the GST F5 return.