Policy Development·
GST in Singapore: Six Months Into 2026 – InvoiceNow Rollout Marks the Next Phase of GST Administration
The principal GST development during the first half of 2026 was the announcement of the phased expansion of Singapore’s GST InvoiceNow requirement to all GST-registered businesses between 2028 and 2031. The first mandatory phase, applying to new voluntary GST registrants, commenced on 1 April 2026. Other developments included updated IRAS guidance in several technical areas and enforcement activity relating to fraudulent GST refund claims.
