Who's Exempt from Singapore's GST InvoiceNow Requirement?

The GST InvoiceNow Requirement is being rolled out to GST-registered businesses in phases. But IRAS has defined specific categories of excluded businesses, and certain transactions sit outside the mandate entirely. Here is who and what is exempt.

Overseas Vendor Registration (OVR) suppliers

Foreign businesses registered under the OVR regime - those selling digital services or low-value goods to consumers in Singapore - are excluded from the InvoiceNow Requirement. While OVR suppliers report GST, their sales are consumer-facing and do not require individual invoice submissions through InvoiceNow.

Reverse-charge-only registrants

Businesses that registered for GST solely to account for reverse charge on imported services - without making any taxable outward supplies of their own - are excluded. This commonly applies to certain financial institutions and holding companies whose registration exists only to handle reverse charge.

B2C transactions are out of scope

InvoiceNow covers business-to-business (B2B) transactions. Business-to-consumer (B2C) invoices are not part of the mandate. For high-volume consumer businesses, IRAS allows periodic aggregated entries - for example, daily point-of-sale sales can be consolidated into a single entry rather than transmitted invoice by invoice.

Being exempt is not the same as opting out

Exemptions are defined by IRAS based on your registration type and activity - they are not a matter of choice. If your circumstances change (for instance, you begin making taxable outward supplies), your obligations can change too. And businesses outside the mandate can still adopt InvoiceNow voluntarily for the efficiency benefits.

Not sure where you stand?

If you are unsure whether you are in scope, check your GST registration type and your supplies, and refer to IRAS's guidance and its implementation date calculator. When in doubt, confirm with a qualified advisor or an accredited solution provider before assuming you are exempt.