Singapore 🇸🇬

InvoiceNow (Peppol Singapore) and e-invoicing requirements.

Overview

Aspect	Details
B2B Mandate	Phased, under way. GST-registered businesses must transmit invoice data to IRAS through InvoiceNow: new voluntary GST registrants since 1 November 2025 and 1 April 2026; new compulsory registrants and existing businesses with turnover up to S$200k from 1 April 2028; up to S$1m from 2029; up to S$4m from 2030; all others from 2031
B2G Status	InvoiceNow encouraged; government agencies receive over InvoiceNow
Format	Peppol PINT SG (Singapore's PINT specialisation, urn:peppol:pint:billing-1@sg-1)
Primary Scheme	0195 (UEN)
Authority	IMDA (Infocomm Media Development Authority) runs the network; IRAS sets the GST obligation
Accreditation	Businesses in the mandate must use an IMDA-listed InvoiceNow-Ready Solution. GoRoute validates PINT SG documents and delivers over Peppol; its own invoice generation produces BIS Billing 3.0 today, and PINT SG generation is planned. GoRoute is not yet listed as an InvoiceNow-Ready Solution

Peppol, and the InvoiceNow name

Singapore's InvoiceNow network is Peppol. GoRoute delivers to Singapore participants over Peppol and validates PINT SG documents you supply; the documents GoRoute generates itself are BIS Billing 3.0, and PINT SG generation is planned, which is why Singapore is "coming soon" in the WooCommerce plugin. "InvoiceNow-Ready Solution" is an IMDA listing that GoRoute does not yet hold, so a business inside the IRAS mandate should confirm its own obligations.

Identifier Schemes

UEN - Unique Entity Number (0195)

The standard Singapore business identifier:

# Format varies by entity type
participant = {
    "scheme": "0195",
    "identifier": "200012345A",  # Business UEN
    "name": "Example Pte Ltd",
    "country": "SG"
}

UEN Formats

Type	Format	Example
Business	10 chars (YYYYNNNNNX)	200012345A
Local Company	9-10 chars (NNNNNNNNX)	12345678A
Foreign Company	T + year + 2 chars + 5 digits + letter	T20FC01234A
Others	Various	S12AB3456C

Validation:

import re

def validate_uen(uen: str) -> bool:
    """Validate Singapore UEN."""
    if not uen or len(uen) < 9 or len(uen) > 10:
        return False
    
    # Business UEN: starts with year (19xx or 20xx)
    business_pattern = r'^(19|20)\d{2}[0-9]{5}[A-Z]$'
    
    # Local company: 9 digits + letter
    local_pattern = r'^\d{9}[A-Z]$'
    
    # Foreign company: starts with T
    foreign_pattern = r'^T\d{2}[A-Z]{2}\d{5}[A-Z]$'
    
    return (re.match(business_pattern, uen) or 
            re.match(local_pattern, uen) or
            re.match(foreign_pattern, uen)) is not None

GST Registration Number (9914)

For GST-registered businesses:

# Format: same as UEN, or M + 8 digits + letter
participant = {
    "scheme": "9914",
    "identifier": "200012345A",
    "name": "Example Pte Ltd",
    "country": "SG"
}

InvoiceNow

What is InvoiceNow?

InvoiceNow is Singapore's national e-invoicing network, built on Peppol:

Supplier → GoRoute (Peppol AP) → InvoiceNow → Receiver

Benefits

• Direct delivery to accounting systems
• Faster payment processing
• Reduced errors in data entry
• IMDA grants available for adoption

Invoice Requirements

Standard Singapore Invoice

<Invoice>
    <cbc:CustomizationID>urn:cen.eu:en16931:2017#conformant#urn:fdc:peppol.eu:2017:poacc:billing:international:sg:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    
    <cbc:ID>SG-INV-2024-00123</cbc:ID>
    <cbc:IssueDate>2024-01-15</cbc:IssueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>SGD</cbc:DocumentCurrencyCode>
    
    <!-- Singapore Seller -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0195">200012345A</cbc:EndpointID>
            
            <cac:PartyTaxScheme>
                <cbc:CompanyID>200012345A</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>GST</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Example Pte Ltd</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0195">200012345A</cbc:CompanyID>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingSupplierParty>
</Invoice>

Singapore-Specific CustomizationID

<!-- Singapore Peppol BIS extension -->
<cbc:CustomizationID>urn:cen.eu:en16931:2017#conformant#urn:fdc:peppol.eu:2017:poacc:billing:international:sg:3.0</cbc:CustomizationID>

GST Requirements

GST Format

Singapore GST uses either UEN or M-number:

# GST number formats
gst_numbers = {
    "standard": "200012345A",      # Same as UEN
    "m_format": "M12345678A"       # M + 8 digits + letter
}

GST Rates

Code	Rate	Description
SR	9%	Standard rate (from 2024)
ZR	0%	Zero-rated (exports)
ES	0%	Exempt supply
OS	0%	Out of scope

GST Rate Change

Singapore GST increased to 9% on January 1, 2024 (from 8% in 2023, and 7% before).

Example Invoice

<?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:cen.eu:en16931:2017#conformant#urn:fdc:peppol.eu:2017:poacc:billing:international:sg:3.0</cbc:CustomizationID>
    <cbc:ProfileID>urn:fdc:peppol.eu:2017:poacc:billing:01:1.0</cbc:ProfileID>
    
    <cbc:ID>SG-INV-2024-00123</cbc:ID>
    <cbc:IssueDate>2024-01-15</cbc:IssueDate>
    <cbc:DueDate>2024-02-15</cbc:DueDate>
    <cbc:InvoiceTypeCode>380</cbc:InvoiceTypeCode>
    <cbc:DocumentCurrencyCode>SGD</cbc:DocumentCurrencyCode>
    
    <!-- Singapore Seller -->
    <cac:AccountingSupplierParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0195">200012345A</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Example Pte Ltd</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>123 Orchard Road</cbc:StreetName>
                <cbc:AdditionalStreetName>#10-01</cbc:AdditionalStreetName>
                <cbc:CityName>Singapore</cbc:CityName>
                <cbc:PostalZone>238867</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>SG</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>200012345A</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>GST</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Example Pte Ltd</cbc:RegistrationName>
                <cbc:CompanyID schemeID="0195">200012345A</cbc:CompanyID>
            </cac:PartyLegalEntity>
            <cac:Contact>
                <cbc:Name>John Tan</cbc:Name>
                <cbc:Telephone>+6562345678</cbc:Telephone>
                <cbc:ElectronicMail>invoice@example.com.sg</cbc:ElectronicMail>
            </cac:Contact>
        </cac:Party>
    </cac:AccountingSupplierParty>
    
    <!-- Singapore Buyer -->
    <cac:AccountingCustomerParty>
        <cac:Party>
            <cbc:EndpointID schemeID="0195">198712345K</cbc:EndpointID>
            <cac:PartyName>
                <cbc:Name>Customer Pte Ltd</cbc:Name>
            </cac:PartyName>
            <cac:PostalAddress>
                <cbc:StreetName>1 Marina Boulevard</cbc:StreetName>
                <cbc:AdditionalStreetName>#20-01</cbc:AdditionalStreetName>
                <cbc:CityName>Singapore</cbc:CityName>
                <cbc:PostalZone>018989</cbc:PostalZone>
                <cac:Country>
                    <cbc:IdentificationCode>SG</cbc:IdentificationCode>
                </cac:Country>
            </cac:PostalAddress>
            <cac:PartyTaxScheme>
                <cbc:CompanyID>198712345K</cbc:CompanyID>
                <cac:TaxScheme>
                    <cbc:ID>GST</cbc:ID>
                </cac:TaxScheme>
            </cac:PartyTaxScheme>
            <cac:PartyLegalEntity>
                <cbc:RegistrationName>Customer Pte Ltd</cbc:RegistrationName>
            </cac:PartyLegalEntity>
        </cac:Party>
    </cac:AccountingCustomerParty>
    
    <cac:PaymentMeans>
        <cbc:PaymentMeansCode>30</cbc:PaymentMeansCode>
        <cac:PayeeFinancialAccount>
            <cbc:ID>1234567890</cbc:ID>
            <cbc:Name>Example Pte Ltd</cbc:Name>
            <cac:FinancialInstitutionBranch>
                <cbc:ID>DBSSSGSG</cbc:ID>
                <cbc:Name>DBS Bank</cbc:Name>
            </cac:FinancialInstitutionBranch>
        </cac:PayeeFinancialAccount>
    </cac:PaymentMeans>
    
    <cac:TaxTotal>
        <cbc:TaxAmount currencyID="SGD">90.00</cbc:TaxAmount>
        <cac:TaxSubtotal>
            <cbc:TaxableAmount currencyID="SGD">1000.00</cbc:TaxableAmount>
            <cbc:TaxAmount currencyID="SGD">90.00</cbc:TaxAmount>
            <cac:TaxCategory>
                <cbc:ID>SR</cbc:ID>
                <cbc:Percent>9</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>GST</cbc:ID>
                </cac:TaxScheme>
            </cac:TaxCategory>
        </cac:TaxSubtotal>
    </cac:TaxTotal>
    
    <cac:LegalMonetaryTotal>
        <cbc:LineExtensionAmount currencyID="SGD">1000.00</cbc:LineExtensionAmount>
        <cbc:TaxExclusiveAmount currencyID="SGD">1000.00</cbc:TaxExclusiveAmount>
        <cbc:TaxInclusiveAmount currencyID="SGD">1090.00</cbc:TaxInclusiveAmount>
        <cbc:PayableAmount currencyID="SGD">1090.00</cbc:PayableAmount>
    </cac:LegalMonetaryTotal>
    
    <cac:InvoiceLine>
        <cbc:ID>1</cbc:ID>
        <cbc:InvoicedQuantity unitCode="HUR">10</cbc:InvoicedQuantity>
        <cbc:LineExtensionAmount currencyID="SGD">1000.00</cbc:LineExtensionAmount>
        <cac:Item>
            <cbc:Name>IT Consulting Services</cbc:Name>
            <cac:ClassifiedTaxCategory>
                <cbc:ID>SR</cbc:ID>
                <cbc:Percent>9</cbc:Percent>
                <cac:TaxScheme>
                    <cbc:ID>GST</cbc:ID>
                </cac:TaxScheme>
            </cac:ClassifiedTaxCategory>
        </cac:Item>
        <cac:Price>
            <cbc:PriceAmount currencyID="SGD">100.00</cbc:PriceAmount>
        </cac:Price>
    </cac:InvoiceLine>
</Invoice>

Looking Up Singapore Businesses

# Lookup UEN on Peppol/InvoiceNow
response = requests.get(
    "https://app.goroute.ai/peppol-api/api/v1/participants/lookup",
    params={"peppol_id": "0195:200012345A"},
    headers={"X-API-Key": "your_api_key"}
)

# Check InvoiceNow registration
if response.json()["found"]:
    print("Business is on InvoiceNow!")

IMDA Grants

IMDA offers grants for InvoiceNow adoption:

• Productivity Solutions Grant (PSG) for accounting software
• SME Go Digital programs
• Check IMDA for current incentives

Cross-Border Invoicing

Singapore to EU

# Send from Singapore to EU
response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/documents",
    headers={"X-API-Key": "your_api_key"},
    json={
        "sender_scheme": "0195",
        "sender_id": "200012345A",
        "receiver_scheme": "9930",  # German VAT
        "receiver_id": "DE123456789",
        "document": invoice_xml  # UBL XML string, not base64
    }
)

EU to Singapore

# Send from EU to Singapore
response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/documents",
    headers={"X-API-Key": "your_api_key"},
    json={
        "sender_scheme": "9930",
        "sender_id": "DE123456789",
        "receiver_scheme": "0195",
        "receiver_id": "198712345K",
        "document": invoice_xml  # UBL XML string, not base64
    }
)

Resources

• IMDA InvoiceNow
• ACRA BizFile
• IRAS GST
• Peppol Singapore

Next Steps

• Best Practices Overview
• Registration
• Validation

Further reading

• Singapore overview — InvoiceNow
• 2026 e-invoicing mandate tracker — every country, one page
• How to choose a Peppol Access Point
• One API for multi-country e-invoicing

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