GST InvoiceNow and Foreign-Currency Invoices: The SGD Fields in PINT SG and the Rollout Dates

Singapore is phasing in the GST InvoiceNow Requirement: GST-registered businesses transmit invoice data to IRAS over the InvoiceNow network using the PINT SG format. A foreign-currency invoice has to pass validation rules that are stricter than anything a PDF invoice ever faced. This guide covers who is in scope and when, and exactly which Singapore dollar values the format demands.

Who, and from when

Total annual supplies means Box 4 of the GST returns for prescribed accounting periods ending in calendar year 2025. Overseas entities and businesses registered wholly because of reverse charge are excluded. Invoice data is due by the earlier of the date the GST return is filed or its due date.

What a foreign-currency invoice must carry

The IRAS e-Tax Guide on the requirement (second edition, 9 March 2026) says a GST-registered business may issue invoices in a foreign currency, and when it does, four data elements must be filled in:

• the tax currency code,
• the invoice total without GST in the tax currency (SGD),
• the invoice total with GST in the tax currency (SGD), and
• the total GST amount in the tax currency (SGD).

It then says the business does not need to provide the exchange rate in the invoice, but must use the approved exchange rates in the e-Tax Guide "Exchange Rates for GST Purpose" to convert the foreign currency to Singapore dollars.

The PINT SG fields

The example is the one in the IRAS guide. In the UBL message the Singapore dollar totals travel as two additional document references with the type codes sgdtotal-excl-gst and sgdtotal-incl-gst, and the GST amount as a second tax total with currencyID="SGD".

The validation rules that reject invoices

• BR-113-GST-SG: an invoice in a currency other than SGD must include the accounting currency code with the value SGD. If the invoice currency is SGD, the accounting currency code must not be provided.
• BR-53-GST-SG: if the accounting currency code is present, the GST total and both invoice totals in the accounting currency must be provided.
• BR-110-GST-SG: the accounting currency code must be present when either Singapore dollar total is provided.
• BR-100 and BR-101-GST-SG: the Singapore dollar totals must be numeric with at most two decimals.
• ibr-084: the GST total in the invoice currency and in the accounting currency must have the same sign.

No exchange rate field

PINT SG has no element for the exchange rate. The rate is implied by the two sets of totals: in the IRAS example, 1,350.00 divided by 1,000.00 gives 1.35. That puts the weight on your process. The Singapore dollar figures have to come from a rate source IRAS accepts, applied the same way for every invoice, and you need to be able to show the rate behind any invoice when asked.

Supplying the rate to your invoicing system

# today's MAS table as JSON
curl "https://allratestoday.com/api/open/central-bank/mas"

# the MAS table for an invoice date
curl "https://allratestoday.com/api/v1/central-bank/mas/2026-10-30" \
  -H "Authorization: Bearer YOUR_API_KEY"

Store the rate_date and the rate with each invoice record. The Singapore dollar totals in the message then trace back to a dated MAS table, which is one of the sources IRAS lists. Dated tables are on paid plans.

Round each Singapore dollar total to two decimals, and compute the GST in Singapore dollars from the Singapore dollar net amount or by converting the foreign-currency GST, whichever your policy states, so the three figures agree.

This guide describes the rules as IRAS, Singapore Customs and MAS publish them, read on 11 November 2026. It is not tax advice; confirm the treatment for your facts with your tax agent.

FAQ

Does a GST InvoiceNow invoice need an exchange rate?

No. IRAS states the business does not need to provide the exchange rate in the invoice, and PINT SG has no exchange rate element. The invoice carries the totals in Singapore dollars instead.

Which Singapore dollar amounts must a foreign-currency e-invoice carry?

The tax currency code, the invoice total without GST in SGD, the invoice total with GST in SGD and the total GST amount in SGD.

When does the GST InvoiceNow Requirement apply to existing businesses?

From 1 April 2028 for total annual supplies of S$200,000 or less, 1 April 2029 up to S$1,000,000, 1 April 2030 up to S$4,000,000 and 1 April 2031 above that.

Which exchange rate must be used to compute the SGD amounts?

An approved exchange rate under the IRAS e-Tax Guide on exchange rates for GST purpose, such as a rate from MAS or a local bank, applied consistently.