Singapore’s Five-Corner E-Invoicing Model: GST InvoiceNow, Peppol, and IRAS Integration Explained

• Singapore is expanding its InvoiceNow (Peppol) e-invoicing network into a five-corner model, where GST-relevant invoice data is sent both to business partners and directly to the tax authority (IRAS).
• Invoice delivery to buyers uses the PINT SG profile (UBL 2.1) via InvoiceNow, while GST reporting to IRAS uses a separate JSON schema submitted through IRAS/APEX APIs.
• Businesses must handle multiple document types (tax invoices, credit/debit notes, POS summaries, etc.) and ensure GST data is correctly mapped for IRAS.
• The reform aims to reduce manual errors, improve GST reporting, and streamline compliance by making structured, digital invoices the standard.
• Connectivity to both trading partners and IRAS via IMDA-accredited Access Points is essential under the new requirements.

Source: ecosio.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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