Singapore Peppol E-Invoicing (InvoiceNow) Guide

Overview

Singapore operates its national e-invoicing network under the InvoiceNow brand, built on the Peppol framework and governed jointly by the Inland Revenue Authority of Singapore (IRAS) and GovTech. The technical specification is PINT SG (Peppol International model, Singapore flavour), a country extension of the BIS Billing 3.0 core. InvoiceNow uses the four-corner Peppol model: sender AP → Peppol SML/SMP → receiver AP, with no central clearance step. Documents are transmitted as AS4 MIME messages and validated against the PINT SG Schematron before delivery.

Singapore's Goods and Services Tax (GST) rate is 9% as of 2024. The functional currency for domestic invoicing is SGD. Participant identifiers use EAS scheme 0195 (Singapore UEN), formatted as 0195:<UEN>.

Mandate and Timeline

Government agencies connected to Vendors@Gov must receive invoices via InvoiceNow. Suppliers onboarding to government contracts are required to register with an accredited Peppol Access Point and publish their SMP record before submitting invoices. There is no hard B2B mandate date announced as of June 2026, but adoption is accelerating as corporate buyers join the network.

Format and Network

• Profile: PINT SG (urn:peppol:bis:billing_sg:1)
• Document type ID: urn:oasis:names:specification:ubl:schema:xsd:Invoice-2::Invoice##urn:peppol:pint:billing-1@sg-1::2.1
• Transport: AS4 over Peppol
• Participant scheme: EAS 0195 (UEN — Unique Entity Number)
• SMP lookup: 0195:<UEN> registered in Peppol SML
• Validation: PINT SG Schematron (SG-specific rules layered on EN16931 core)
• GST rate: 9% (standard-rated supply, taxCode: "S")

No pre-clearance or real-time authority acknowledgement is required. The invoice is considered delivered when the receiver AP returns an AS4 receipt signal.

Required Fields

The UEN is the canonical identifier for both suppliers and buyers on the Singapore Peppol network. NRIC or passport numbers are not valid scheme 0195 identifiers.

Integration Example

curl -X POST https://api.clearvo.io/v1/invoices \
  -H "Authorization: Bearer $CLEARVO_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "country": "SG",
    "invoiceNumber": "SG-INV-2026-001",
    "issueDate": "2026-06-16",
    "dueDate": "2026-07-16",
    "currency": "SGD",
    "buyerReference": "PO-2026-001",
    "supplier": {
      "name": "Clearvo Technologies Ltd",
      "taxId": "202012345A",
      "endpointId": "0195:202012345A",
      "endpointSchemeId": "0195"
    },
    "buyer": {
      "name": "Singapore Buyer AS",
      "taxId": "BUYERSG001",
      "endpointId": "0195:BUYERSG001",
      "endpointSchemeId": "0195"
    },
    "lines": [
      { "description": "Software consulting services", "quantity": 5, "unitPrice": 1000, "taxCode": "S", "vatRate": 9 },
      { "description": "Platform subscription annual", "quantity": 1, "unitPrice": 3600, "taxCode": "S", "vatRate": 9 }
    ]
  }'

Clearvo resolves the receiver endpoint via SMP lookup on 0195:BUYERSG001, selects the PINT SG document type, builds the UBL 2.1 XML, applies AS4 signing, and delivers to the buyer's registered AP. No separate tax engine or GST filing step is triggered — Clearvo is a transmission layer only.

Key Rules

• Scheme 0195 only: Singapore Peppol participants must use UEN as the identifier. Do not use GLN or DUNS for SG endpoints.
• PINT SG, not BIS 3.0: Standard BIS Billing 3.0 documents will fail PINT SG Schematron validation. Always specify the SG profile.
• GST treatment: Zero-rated exports (Z) and exempt supplies (E) require supporting documentation held by the supplier; the invoice line alone is not sufficient for IRAS audit purposes.
• B2G buyer reference: Government buyers supply a purchase order or call-off number that must appear in buyerReference; omitting it causes rejection at the agency's AP.
• No central clearance: Unlike Italy or France, Singapore has no real-time tax authority clearance. Audit controls are post-submission via IRAS GST returns.

Related country guides

• Japan — JP PINT Peppol, qualified invoice system
• Australia — A-NZ PINT Peppol, voluntary B2B
• New Zealand — A-NZ PINT Peppol, PINT AU/NZ profile