Key requirements
Businesses applying for voluntary GST registration from 1 April 2026 must comply, following the earlier November 2025 phase for qualifying newly incorporated companies. Compulsory applicants from April 2028 and existing businesses enter later phases: annual supplies up to S$200,000 in 2028, up to S$1 million in 2029, up to S$4 million in 2030 and above that in 2031. Existing-business bands use Box 4 supplies in accounting periods ending in calendar 2025. Overseas entities and businesses registered wholly for reverse charge are excluded as described. Obtain a Peppol ID through an accredited provider, use an InvoiceNow-ready solution and activate IRAS submission; ordinary electronic invoices alone do not meet that transmission requirement.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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