GST InvoiceNow Xero Singapore: What Businesses Need To Know

GST InvoiceNow and filing a GST return in Xero are not the same process.

Filing your GST F5 return reports the business’s GST figures for the accounting period. The GST InvoiceNow requirement involves transmitting prescribed invoice and transaction data to IRAS through an InvoiceNow-ready solution.

A business may therefore be able to prepare and file its GST return in Xero without having completed its GST InvoiceNow onboarding.

What Is The GST InvoiceNow Requirement?

InvoiceNow is Singapore’s nationwide e-invoicing network based on the Peppol standard.

Under the GST InvoiceNow requirement, GST-registered businesses brought into the phased rollout must use an InvoiceNow-ready solution to transmit prescribed transaction data to IRAS.

The data may include information relating to:

• Standard-rated supplies.
• Zero-rated supplies.
• Exempt supplies.
• Standard-rated purchases.
• Zero-rated purchases.

Some transactions are excluded, while certain POS, simplified-tax-invoice and petty-cash data may be aggregated in accordance with the applicable requirements.

Who Must Comply And When?

The requirement is being introduced progressively.

• 1 November 2025: companies registering voluntarily for GST within six months of incorporation.
• 1 April 2026: businesses applying for voluntary GST registration on or after this date, regardless of incorporation date or business structure.
• 1 April 2028: new compulsory GST registrants and existing GST-registered businesses with 2025 total annual supplies of S$200,000 or below.
• 1 April 2029: existing GST-registered businesses with 2025 total annual supplies of S$1 million or below.
• 1 April 2030: existing GST-registered businesses with 2025 total annual supplies of S$4 million or below.
• 1 April 2031: existing GST-registered businesses with 2025 total annual supplies above S$4 million.

For this purpose, total annual supplies generally refer to the total standard-rated, zero-rated and exempt supplies reported in Box 4 of the GST returns for prescribed accounting periods ending in 2025.

Certain overseas entities and businesses registered wholly because of the reverse-charge regime are excluded. Businesses should confirm their own position against the latest IRAS guidance.

How To Check Your Implementation Date

Start by checking:

• Whether the business is GST-registered.
• Whether its registration is voluntary or compulsory.
• When the GST registration application was made.
• Whether it is a new or existing GST-registered business.
• Its total annual supplies for the relevant 2025 periods.
• Whether an exclusion applies.

Existing GST-registered businesses can also use the IRAS implementation-date calculator to estimate their applicable phase.

Does GST InvoiceNow Replace The GST F5 Return?

No.

A GST-registered business must continue preparing and filing its GST returns according to the usual filing requirements.

GST InvoiceNow operates alongside the GST-return process. Businesses also remain responsible for maintaining proper accounting and GST records.

When Must Data Be Transmitted?

IRAS states that the prescribed invoice data must generally be transmitted by the earlier of:

• The date on which the relevant GST return is filed; or
• The filing due date of that GST return.

The detailed treatment can depend on the type and date of the transaction. Businesses should therefore avoid waiting until the GST deadline before checking whether submissions have been completed successfully.

Using Xero Does Not Mean Automatic Compliance

Xero supports InvoiceNow and GST InvoiceNow functions in Singapore, but the business still needs to complete the relevant onboarding and activation steps.

This may involve connecting the Xero organisation to the relevant e-invoicing service, registering with Peppol and authorising the GST InvoiceNow requirement through CorpPass.

The business should also confirm that successful submission is being monitored rather than assuming that every transaction has been transmitted correctly.

What About Customers Who Are Not On Peppol?

Sending an InvoiceNow e-invoice directly to a customer and transmitting prescribed GST data to IRAS are related but different matters.

A customer generally needs to participate in the Peppol network for you to send that customer an InvoiceNow e-invoice through the network.

However, whether your own business must comply with GST InvoiceNow depends on your GST-registration status and implementation phase—not simply on whether a particular customer uses Peppol.

You may still invoice customers through another method where an InvoiceNow exchange is not available, subject to the normal invoicing requirements.

Common GST InvoiceNow Mistakes

• Assuming GST filing and GST InvoiceNow are the same process.
• Assuming the requirement is active simply because the business uses Xero.
• Waiting until the implementation date to investigate onboarding.
• Failing to confirm the correct implementation phase.
• Ignoring purchase and adjustment documents.
• Assuming customer Peppol status decides the business’s IRAS obligation.
• Failing to monitor rejected or unsuccessful submissions.
• Thinking GST InvoiceNow removes normal record-keeping duties.

Common Questions