Highlights
On 15 April 2024, The Inland Revenue Authority of Singapore (IRAS) announced that it will implement a phased adoption of InvoiceNow for GST-registered businesses starting from November 2025.
The adoption of InvoiceNow for invoice data submission to IRAS, extends the traditional four corner e-delivery model to a fifth corner. The overall system design includes funneling copies of live invoices over InvoiceNow, and also invoice data extracted from invoicing systems, to IRAS system.
The technical specifications “Invoice Data Submission Specifications for IRAS GST InvoiceNow Requirement” is now available for service providers and GST-registered businesses to plan the enhancement of their systems.
The technical specification comprises of:
TX1 – Design Document
Overall system design
TX1 - Design Document Release (579.88KB)
TX2 – Data Extraction and Transformation
Enhancements required for systems for both market solutions and GST-registered businesses
TX2 - Data Extraction and Transformation (479.39KB)
TX2 - Annex - Data Specification (613.82KB)
TX3 – Access Point Services
Enhancements required for Access Points
TX3 - Access Point Services Release (481.10KB)
Enhancements made to InvoiceNow
Two new business document types are enabled on the InvoiceNow Network
- Purchase Order – This allows buyers to be able to send an e-order document to the suppliers from system to system without human intervention. With the order data residing in the supplier system, they can convert the order data into an e-Invoice to be sent back to the buyer over the network, thus saving data entry efforts and improving data quality needed by the buyers to match invoice and order. This helps to speed up processing and payment to the suppliers.
- Invoice Response - This is a document from buyers to suppliers providing a status update of the suppliers’ invoice on the buyers’ system. Through this, suppliers will be informed of the invoice status, hence automatically reducing time-consuming follow-ups with their buyers and unnecessarily risking customer satisfaction.
The support for these new documents has been made mandatory for all IMDA Accredited Access Points since April 2024. All IMDA Accredited Peppol-Ready Solution Providers offering solutions that connect to the network are required to support the receipt on these documents through the network from April 2024.
Peppol International (PINT) Specifications
PINT is the next generation Peppol data standard for e-invoice enabling us to experience seamless cross-border transactions.
This new data standard will allow our businesses to:
- Send e-invoices to overseas customers as if you are sending to someone local
- Receive e-invoices from oversea suppliers with choice to invoke customized workflow
IMDA has made this data standard available in early 2024 and currently in the process of enhancing the network and participating systems to fully support PINT by end of 2024. Neighbouring countries (Australia, Japan, Malaysia, and New Zealand) using Peppol are set to support PINT in the same time period, with countries in Europe joining in the adoption after that. With all countries supporting Peppol adopting PINT, our business will benefit from oversea transactions on top of domestic ones.
PINT will also be the base data format used to support IRAS’ GST data submission.
SG BIS 3.0 Specifications
Peppol Business Interoperability Specifications (BIS) is developed in Europe for the eProcurement processes to standardise electronic documents exchanged between sending and receiving Access Points (AP). For exchanges of electronic documents which are non-European, i.e. Singapore, then the country specific BIS Billing 3.0 specification is to be adopted instead of the Peppol BIS Billing 3.0.
In Singapore, SG Peppol Bis Billing 3.0 has been adopted in order to cater for country specific requirements such as:
- Replacement of VAS (Europe) to Singapore’s GST (Goods and Services Tax) and to cater for non-GST registered businesses;
- Specific GST calculation and rounding steps for presenting amount in invoices
- Update of GST code list value to identify the specific GST categories available to use; and
- Singapore specific payments such as Direct debit using GIRO and Credit Transfer using Unique Entity Number (UEN)-based PayNow Corporate
For more information on the Singapore (SG) Peppol BIS 3.0 specifications, please click on Singapore Peppol Guide.
SG Peppol Directory
The SG Peppol Directory is a facility for searching Singapore businesses registered on the nationwide e-invoicing network. The SG Peppol Directory allows businesses to search for other companies registered on the Peppol network to send and receive e-invoices electronically through the nationwide e-invoicing framework. This includes e-invoicing solution providers, who provide software and services that enable businesses to create, send, receive, and process e-invoices in compliance with the Peppol standards.
Watch the video guide below:
Simple search function
Perform a simple search for Singapore businesses who are registered on the Peppol network using their company name or UEN.
Successful searches will showcase all relevant companies with their full name, Peppol IDs, and the type of Peppol document they can receive.
Bulk search function
Perform a single search of multiple companies using the bulk search feature. Simply upload a CSV or Excel file containing the list of UENs of companies and the result of the search will be downloaded automatically with the company names, Peppol IDs, and type of Peppol documents supported.
Registered accounts on SG Peppol Directory
Registered business users on the platform will be able to access the following features:
- Download the entire SG Peppol Directory in CSV format
- Set-up an API connectivity to the platform to carry application initiated UEN searches
For any questions regarding the SG Peppol Directory, please visit the FAQs section or drop an email to support@peppoldirectory.sg
4-Corner Model explained
Below is an explanatory video of how the 4-Corner Model concept, also known as the Peppol e-delivery concept, helps to deliver business documents such as e-invoice on the Peppol network (also known as InvoiceNow).
Important notes on SG BIS 3.0
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Best practices
Peppol standard defines 24 mandatory fields for e-invoice to ensure basic information on an invoice being transmitted for processing. However, there are also a few other non-mandatory fields which are commonly used to solve specific problems, which result in buyers requesting information in these fields. IMDA is publishing and maintaining a set of common practices for industry to align their practices (see Table 1).
Table 1: Best practices
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No empty elements for the SG Peppol invoice document
If you are not using any of the optional fields in the SG Peppol Invoice document, do not include the element information in the invoice XML document (see Figure 1).
Figure 1. SG Peppol BIS Billing 3.0 rules: Peppol-EN16931-R008
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UBLVersionID
UBLVersionID is an optional element in the invoice XML document. If this element is used, do put “2.1” as the version ID. (see Figure 2)
Figure 2. SG Peppol BIS 3.0 Billing rules: UBL-CR-002
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Two decimal requirements
Please take note of the two decimals restriction on the following elements on the Invoice and Credit Note documents (refer to Table 2.1 and 2.2).
Table 2.1Document
Peppol Fields
Peppol BIS Billing 3.0
2 decimal rulesSG Peppol BIS Billing 3.0
2 decimal rulesInvoice
cac:AllowanceCharge / cbc:Amount
Yes
Yes
cac:AllowanceCharge / cbc:BaseAmount
Yes
Yes
cac:TaxTotal / cbc:TaxAmount
Yes
Yes
cac:TaxTotal / cac:TaxSubtotal / cbc:TaxableAmount
Yes
Yes
cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:LineExtensionAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:TaxExclusiveAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:TaxInclusiveAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:AllowanceTotalAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:ChargeTotalAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:PrepaidAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:PayableRoundingAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:PayableAmount
Yes
Yes
cac:InvoiceLine / cbc:LineExtensionAmount
Yes
No (no decimal limit)
cac:InvoiceLine / cac:AllowanceCharge / cbc:Amount
Yes
No (no decimal limit)
cac:InvoiceLine / cac:AllowanceCharge / cbc:BaseAmount
Yes
No (no decimal limit)
Table 2.2Document
Peppol Fields
Peppol BIS Billing 3.0
2 decimal rulesSG Peppol BIS Billing 3.0
2 decimal rulesCredit Note
cac:AllowanceCharge / cbc:Amount
Yes
Yes
cac:AllowanceCharge / cbc:BaseAmount
Yes
Yes
cac:TaxTotal / cbc:TaxAmount
Yes
Yes
cac:TaxTotal / cac:TaxSubtotal / cbc:TaxableAmount
Yes
Yes
cac:TaxTotal / cac:TaxSubtotal / cbc:TaxAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:LineExtensionAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:TaxExclusiveAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:TaxInclusiveAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:AllowanceTotalAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:ChargeTotalAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:PrepaidAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:PayableRoundingAmount
Yes
Yes
cac:LegalMonetaryTotal / cbc:PayableAmount
Yes
Yes
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Past important notes
How to send a test e-invoice
Businesses on the network can send a sample e-invoice to the specially arranged “Echo” recipient on network. This is a special account, where the receiving system will “bounce” the incoming invoice back to the sender through a specified email address.
Instructions
Create and send a e-invoice to
Peppol/ Recipient ID:
- 0195:SGTSTECHOTEST01 (Courtesy of eInvoice.sg (UnifiedPost))
- 0195:SGTSTECHOTEST02 (Courtesy of DataPost)
Enter the return email address to which the invoice
should be bounced in either the:
- Invoice ID/No field, or
- Remarks/Notes field
Transacting with partners
Sending e-invoices to government
The Singapore Accountant-General’s Department (AGD) provides government vendors with the additional channel to send e-invoices to the Government over the nationwide e-invoicing network, now called InvoiceNow.
AGD considers InvoiceNow as the preferred channel for suppliers to submit e-invoices to the Government agencies via this network. By using InvoiceNow to send e-invoices, government vendors can use the same business process to directly transact with the Government from their own systems and with other business counterparties on the network. This will bring more benefits to the participating businesses in the long run.
Please refer to the guide developed by AGD that explains how you may do so, and the requirements to comply with.
Validex tool
To ensure compliance to the SG Peppol BIS specifications, Access Point providers must ensure that all invoices sent over the Peppol network pass the validation rules.
The Validex tool is free to use for checking whether the invoice is compliant to the SG Peppol BIS specifications.
- Select document type
- Upload the invoice XML file
- Validation status will be shown after successful upload.
- You can select the “View Report” button for detailed results.
Click here to access the free Validex tool for check whether the invoice is compliant to the SG Peppol BIS specifications.
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