Singapore's InvoiceNow, built on the Peppol network via IMDA, began as a voluntary adoption programme and has moved toward mandatory phases for GST-registered businesses.
InvoiceNow launched as an opt-in Peppol-based e-invoicing network for businesses of all sizes.
Phased mandatory adoption for newly incorporated and voluntarily GST-registered businesses.
Continued expansion toward the full GST-registered business population.
Singapore follows the Peppol 4/5-corner model: invoices move access-point to access-point across the Peppol network, with structured data also available to support GST reporting.
As adoption becomes mandatory for more GST-registered businesses, being on the Peppol network via an accredited access point becomes a practical requirement for invoicing large customers and government agencies.