Customer details needed for InvoiceNow

The situation

Mandatory data elements include the customer's name, UEN and address. For non-GST-registered individuals, NA can be recorded.

The law

• GST InvoiceNow Requirement (IRAS e-Tax Guide and FAQ): Voluntary registrants from 1 Apr 2026 must transmit invoice data through InvoiceNow; phased to all registrants by 1 Apr 2031

What it means for you

Missing UENs are the most common data gap. Clean your customer master file before go-live, and add a UEN check at customer onboarding. Clean data also helps IRAS match your sales with your customers' purchase claims. Fix gaps before your phase date.

What to do

1. Export the customer list.
2. Fill missing UENs and addresses.
3. Set NA for individuals.
4. Add checks at onboarding.

Related

• No opt-out for small or zero-rated businesses
• InvoiceNow grants and free packages
• InvoiceNow date for an existing GST company
• Purchase invoices under InvoiceNow
• Application before the first phase date
• Customers outside the InvoiceNow network