This IRAS guidance explains the steps and requirements for completing Singapore’s GST F1 registration form, including eligibility checks, mandatory e-learning, and technical prerequisites such as InvoiceNow readiness. It also outlines the 14‑day draft retention period and the prohibition on collecting GST before approval.
Applicants must submit the application within 14 days; drafts are deleted after this period.
No, businesses must not collect GST before their GST registration is approved.
Voluntary registrants must complete the e‑learning course “Overview of GST” before applying.
Registrants must adopt an InvoiceNow‑Ready solution, obtain a Peppol ID, and enable the GST InvoiceNow submission feature.
This summary was published on VATfaqs.com on 14 January 2026. It relates to VAT developments in Singapore. The original source is IRAS.
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Shared Services Link · about 4 hours ago
Singapore has extended its e‑invoicing mandate to all new voluntary GST registrants from 1 April 2026, requiring them to use InvoiceNow and send structured invoice data via the Peppol network. Existing GST‑registered businesses are exempt for now, with a broader rollout planned through 2031. The move is part of the city‑state’s digital tax agenda to improve compliance and streamline processes.
RTC Suite · about 2 months ago
Singapore’s GST InvoiceNow e‑invoicing mandate will extend to all GST‑registered businesses with a phased rollout from 1 April 2028 to 1 April 2031, based on annual supply thresholds. Early adopter windows for voluntary registrants began in May 2025, with mandatory transmission required for new registrants by April 2026. The requirement uses the Peppol standard and exempts overseas entities and reverse‑charge‑only registrants.
VatCalc · about 2 months ago
The Inland Revenue Authority of Singapore (IRAS) has announced a phased rollout of e-invoice data reporting via its InvoiceNow network, based on the Peppol standard. The schedule requires domestic-only businesses to adopt the system from 1 April 2026, with subsequent deadlines for new and existing GST registrants up to 2031. The move also confirms the adoption of Peppol for B2G transactions, expanding the platform’s use for cross‑border invoicing.
BusinessTimes · about 2 months ago
Singapore’s 2026 budget introduces a requirement for all GST‑registered businesses to submit digital invoices via the InvoiceNow e‑invoicing network by April 2031. The government will roll out free InvoiceNow‑Ready software and cash grants up to S$5,000 to support the transition, prioritising smaller firms. Since Nov 1 2025, newly incorporated GST‑registered companies have already been required to transmit invoice data through InvoiceNow.
IRAS · about 2 months ago
Singapore’s tax authority IRAS has announced that all GST‑registered businesses must transmit invoice data via the InvoiceNow e‑invoicing network, with phased implementation dates from 2025 to 2031. The requirement applies to voluntary and compulsory registrants based on incorporation date and annual supply thresholds, while overseas entities and reverse‑charge‑only businesses are exempt. Businesses can adopt InvoiceNow‑Ready solutions, free‑of‑charge packages, or IMDA‑accredited access points to comply.
IRAS · 3 months ago
This IRAS guidance outlines the steps for GST registration in Singapore, including e‑learning requirements, GIRO processing, effective dates, and special provisions for overseas entities. It details processing timelines, backdating rules for compulsory registration, and agent appointment obligations for foreign suppliers.
