Check your InvoiceNow e-invoicing mandate date
IRAS is phasing in mandatory GST InvoiceNow e-invoicing across GST-registered businesses in stages running through to 2031, with your mandate date set by your GST registration date and turnover band.
Not yet independently verified — check the source link: GST InvoiceNow's phased mandate dates were verified as of this research pass, but the rollout schedule itself is still being finalised through 2031 — re-check the current phase before relying on a specific date.
IRAS is phasing in mandatory GST InvoiceNow e-invoicing across GST-registered businesses in stages running through to 2031, with your mandate date set by your GST registration date and turnover band. The schedule is a live, multi-year rollout that IRAS can still adjust, so a phase date you noted last year may no longer be current — check the published schedule again each year rather than relying on memory.
Once your phase is mandated, GST-registered suppliers and buyers are expected to transmit invoice data via InvoiceNow rather than ad hoc formats, and IRAS uses this data flow as part of its GST compliance checks — finding out late leaves no time to set up a compliant e-invoicing solution.
Who this is for
Every GST-registered business, checked yearly regardless of whether your phase has started yet.
What you’ll hold
- A note of your business mandate phase and start date, updated each time you check
Watch out for
- Assuming the mandate only affects large companies — the phased rollout is working through smaller GST-registered businesses too.
- Relying on a phase date checked a year ago instead of re-confirming it, since the schedule can still move.
- Leaving the InvoiceNow setup until the mandate date itself, rather than while there is still time to choose and test a solution.
Sources
- IRAS — Frequently Asked Questions for GST InvoiceNow Requirement checked 2026-09-08
See also
This is item 18 of 32 in the free Singapore Compliance Calendar. See the whole list →