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In line with Singapore’s continued push to strengthen digitalisation and uplift productivity across businesses, the mandatory onboarding of GST InvoiceNow announced on 26 February 2026 is both timely and thoughtfully designed.
The phased mandatory rollout summarised below reflects a pragmatic, business-friendly approach that balances policy intent with operational realities:
Onboarding date | GST-registered businesses covered |
1 April 2026 | All new voluntary GST registrants |
1 April 2028 | 1) All new compulsory GST-registrants; and |
1 April 2029 | Existing GST-registered businesses with total annual supplies^ ≤ S$1 million |
1 April 2030 | Existing GST-registered businesses with total annual supplies^ ≤ S$4 million |
1 April 2031 | Existing GST-registered businesses with total annual supplies^ > S$4 million |
^ This refers to the total value of standard-rated, zero-rated and exempt supplies made in all the prescribed accounting periods ending in calendar year 2025.
The implementation timeline, with most GST-registered businesses commencing from 1 April 2028, provides adequate lead time to plan, calibrate systems, conduct necessary testing and ensure operational readiness. Such runway is critical to enable GST-registered businesses to adopt the changes in a structured and sustainable manner, without undue disruption to ongoing operations.
GST InvoiceNow readiness should be approached holistically. Beyond system capability, GST-registered businesses will need clarity over roles and responsibilities across internal teams, accounting software providers, access point providers and GST advisors, supported by a disciplined and well-sequenced implementation plan as summarised below:
At RSM Singapore, we have been supporting GST-registered businesses with early GST InvoiceNow adoption since 3Q 2025 and are well placed to share practical insights on workflow calibration and implementation readiness.
