InvoiceNow / PEPPOL

InvoiceNow turns invoice evidence into structured data.

InvoiceNow is Singapore's nationwide e-invoicing framework, based on the international PEPPOL standard. GST InvoiceNow requirements are being phased in for GST-registered businesses. This guide covers what InvoiceNow and PEPPOL are, the timeline that matters, what changes in the day-to-day, and where Accountant Included fits in the workflow.

What InvoiceNow and PEPPOL actually are

InvoiceNow is the Singapore nationwide e-invoicing framework, operated under IMDA, and built on the international PEPPOL standard. PEPPOL itself is a four-corner model: the sender transmits through a PEPPOL Access Point, the document routes to the receiver via their own Access Point, and the document is a structured e-invoice in a PEPPOL-aligned format, not a PDF.

  • PEPPOL is a four-corner model connecting sender and receiver via Access Points.
  • InvoiceNow is the Singapore implementation of that model under IMDA.
  • A PEPPOL invoice is structured data, not a PDF image of an invoice.
  • A registered PEPPOL ID identifies a business on the network.

The timeline that matters

IRAS and IMDA describe the InvoiceNow / GST InvoiceNow Requirement as a phased rollout, not a single cliff-edge date. The public timeline currently shows a soft-launch from 1 May 2025, mandatory adoption for newly incorporated companies that register voluntarily for GST from 1 November 2025, and mandatory adoption for all new voluntary GST registrants from 1 April 2026. Existing GST-registered businesses that were registered before the 2026 mandatory implementation date are to be informed of their respective mandatory implementation date by IRAS around mid-2026. All remaining GST-registered businesses are planned to be required to onboard and submit invoice data via InvoiceNow progressively from April 2028 to April 2031. Timelines can change, so verify the current position with IRAS, IMDA, or your adviser before relying on a specific date.

  • 1 May 2025: InvoiceNow soft-launch and voluntary early adoption.
  • 1 November 2025: mandatory for newly incorporated companies that register voluntarily for GST.
  • 1 April 2026: mandatory for all new voluntary GST registrants.
  • Around mid-2026: IRAS to inform existing pre-2026 GST-registered businesses of their respective mandatory implementation date.
  • April 2028 to April 2031: remaining GST-registered businesses onboard and submit invoice data via InvoiceNow progressively.

What changes in the day-to-day

For an SME, the day-to-day effect is that invoices move as structured data instead of PDF attachments. That means invoice data can be read by the accounting system without re-keying, the source PEPPOL message can be preserved against the resulting entry, and GST coding decisions can be made against the structured payload, not a re-typed copy. The benefit compounds in the F5 review, where evidence quality determines how much rework a quarter needs.

  • Invoices arrive as structured data, not PDF attachments.
  • The source PEPPOL message is preserved against the accounting entry.
  • GST coding is drafted against the structured payload.
  • F5 review uses better source evidence with less quarter-end reconstruction.

Why accountants and bookkeepers care

InvoiceNow is machine-to-machine invoice exchange. It reduces PDF chasing, improves source-data quality, and gives GST workflows better input evidence. For a Singapore SME, the practical consequences are: less time spent chasing the missing invoice, less time re-keying, fewer classification disputes because the source payload is structured, and a cleaner trail from invoice to journal to F5.

  • Less time chasing PDFs and missing invoices.
  • Less re-keying from email attachments into the accounting system.
  • Fewer classification disputes because the source payload is structured.
  • A cleaner trail from invoice to journal to F5 review.

How Accountant Included fits

The planned product role is to receive structured invoice data from PEPPOL and other channels, preserve the source payload, draft the accounting and GST treatment against the structured fields, and surface exceptions for review. The reasoning log records the rule cited, the confidence, and the source for each draft. The review queue keeps judgment-heavy cases with the business owner or adviser, and the audit trail preserves what was approved and why.

  • Receive structured invoice data from PEPPOL, email, photo, and other channels.
  • Preserve the source payload against the accounting entry.
  • Draft the accounting and GST treatment against the structured fields.
  • Route exceptions to the review queue; preserve the trail in the audit trail.

What this page does not claim

Accountant Included does not claim to be a PEPPOL Access Point, does not claim to transmit invoices on a user's behalf, and does not claim any certification on the user's behalf. It uses structured invoice data inside the accounting workflow; the transmission and the network participation sit with the user or the user's chosen Access Point provider. Verify the current PEPPOL Access Point landscape with IMDA before choosing a provider.

  • Not a PEPPOL Access Point and does not transmit on the user's behalf.
  • No certification or compliance claim is made on the user's behalf.
  • Access Point selection is a separate decision for the user or adviser.

InvoiceNow and GST timelines can change. Verify current requirements with IRAS, IMDA, or your adviser. Last reviewed by the lyf • incld team; verify the current InvoiceNow timeline and any PEPPOL-related obligations before changing invoicing workflows.

Frequently asked questions

What is InvoiceNow?

InvoiceNow is the Singapore nationwide e-invoicing framework, operated under IMDA and built on the international PEPPOL standard. It allows businesses to exchange invoices as structured data with other businesses on the network, instead of as PDF attachments.

What is PEPPOL?

PEPPOL is the international e-invoicing standard on which InvoiceNow is built. It defines a four-corner model: the sender and receiver each connect through a PEPPOL Access Point, and the invoice is a structured document in a PEPPOL-aligned format, not a PDF image of an invoice.

When does InvoiceNow become mandatory for GST-registered businesses?

The current public timeline is a phased rollout rather than a single date. Soft-launch and voluntary early adoption began 1 May 2025. Mandatory adoption for newly incorporated companies that register voluntarily for GST began 1 November 2025, and mandatory adoption for all new voluntary GST registrants begins 1 April 2026. Existing GST-registered businesses registered before the 2026 mandatory implementation date are to be informed of their respective mandatory implementation date by IRAS around mid-2026. All remaining GST-registered businesses are planned to be required to onboard and submit invoice data via InvoiceNow progressively from April 2028 to April 2031. Timelines can change; verify the current position with IRAS, IMDA, or your adviser.

How does InvoiceNow help the F5 review?

InvoiceNow does not change the F5 form itself, but it does change the evidence behind it. Structured invoice data gives the F5 review better source evidence, cleaner GST coding, and a defensible trail from each invoice to the journal to the F5 box. That is covered in more detail in the IRAS F5 guide.

Is Accountant Included a PEPPOL Access Point?

No. Accountant Included uses structured invoice data inside the accounting workflow; it is not a PEPPOL Access Point, and it does not transmit invoices on the user's behalf. Access Point selection is a separate decision for the user or adviser.

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