Singapore 🇸🇬

InvoiceNow (Peppol Singapore) and e-invoicing requirements.

Overview

Aspect	Details
B2G Status	InvoiceNow encouraged
B2B Status	Growing adoption via InvoiceNow
Format	Peppol BIS 3.0
Primary Scheme	0195 (UEN)
Authority	IMDA (Infocomm Media Development Authority)

InvoiceNow Network

Singapore's InvoiceNow is built on Peppol infrastructure. GoRoute connects to InvoiceNow via the Peppol network.

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={
        "scheme": "0195",
        "identifier": "200012345A"
    },
    headers={"X-API-Key": "your_api_key"}
)

# Check InvoiceNow registration
if response.json()["registered"]:
    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/send",
    headers={"X-API-Key": "your_api_key"},
    json={
        "sender": {
            "scheme": "0195",
            "identifier": "200012345A"
        },
        "receiver": {
            "scheme": "9930",  # German VAT
            "identifier": "DE123456789"
        },
        "document": base64_invoice
    }
)

EU to Singapore

# Send from EU to Singapore
response = requests.post(
    "https://app.goroute.ai/peppol-api/api/v1/send",
    headers={"X-API-Key": "your_api_key"},
    json={
        "sender": {
            "scheme": "9930",
            "identifier": "DE123456789"
        },
        "receiver": {
            "scheme": "0195",
            "identifier": "198712345K"
        },
        "document": base64_invoice
    }
)

Resources

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

Next Steps

• Best Practices Overview
• Registration
• Validation