TaxSavvySG

Timing to transmit invoice data

By when must invoice data reach IRAS each quarter?

The situation

Invoice data must be transmitted by the earlier of the actual GST return filing date or the return's due date.

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
  • Goods and Services Tax Act 1993 and GST (General) Regulations: GST return (GST F5) and payment within one month after each accounting period

What it means for you

If you file early, the data must reach IRAS by that earlier date. Peppol invoices flow almost in real time; other records can be sent on a schedule. Leave time to fix rejected submissions.

What to do

  1. Set a transmission cut-off before filing.
  2. Check rejected submissions.
  3. Resend fixes.
  4. Then file the return.

We can do this for youGST InvoiceNow readiness: SGD 1,200

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