PINT SG Implementation Update Aligned with Singapore’s National E-Invoicing Program

The Infocomm Media Development Authority (IMDA) has announced updated implementation timelines for PINT SG, reinforcing alignment with Singapore’s national e-invoicing framework and the recently announced GST InvoiceNow Requirement.

These updates were shared during the Peppol Access Point meeting in July, providing clarity for service providers and network participants.

Key Implementation Milestones:

• From January 2025
  • Service providers must support sending and receiving PINT SG invoices and credit notes.
• From April 1, 2025
  • All InvoiceNow network participants must be registered for the PINT SG receiving capability within the Peppol framework.

These requirements ensure network-wide readiness ahead of mandatory GST e-invoicing phases.

Peppol Specification Updates:

May 2024 Update

New Element

• Introduction of a UUID field to capture the document identifier for tax invoices and credit notes.

New Business Rules:

• GST rule ensuring UUID availability in tax invoices and credit notes.
• GST rules requiring supplier and customer postal address details, including address line 1 and postal code.
• Introduction of a new GST code to handle multiple GST scenarios.

Upcoming November 2024 Update

New Business Rules:

• GST rule requiring supplier UEN information in tax invoices and credit notes.
• GST rules ensuring tax credit note compliance, including mandatory Note and Preceding Invoice references.

Additional Technical Guidance:

IMDA has also released the InvoiceNow Technical Requirements version 1.1, which provides:

• Detailed technical guidance
• End-to-end invoice data submission process flows for both suppliers and buyers

In parallel, the Inland Revenue Authority of Singapore (IRAS) API is expected to be released in September, supporting integration with the GST InvoiceNow reporting flow.