E-invoicing by country
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E-invoicing means sending an invoice as structured data that the customer’s software, or the tax authority, reads directly, instead of a PDF that someone retypes. Several countries now require it from some businesses, and the dates are phased. This page sums up where each country stands. It is general information, not tax or legal advice: the dates move, so check the sources at the end or ask your accountant before you rely on it.
In short
Section titled “In short”| Country | Status | Who is affected |
|---|---|---|
| Singapore | InvoiceNow, required for GST-registered businesses in phases from 1 November 2025 | Voluntary registrants first; everyone else from 1 April 2028 to 1 April 2031 by size |
| Malaysia | MyInvois, required in phases since 1 August 2024 | Businesses with annual turnover of RM3 million or more |
| Australia | Peppol, voluntary for businesses | No mandate for businesses found |
| New Zealand | Peppol, required of government agencies | Large suppliers to government from 1 January 2027 |
| Japan | JP PINT on Peppol; no mandate found | For income and corporate tax, invoices sent or received electronically are kept electronically |
| Hong Kong, Brunei | No e-invoicing mandate found | — |
Country by country
Section titled “Country by country”Singapore
Section titled “Singapore”Under the GST InvoiceNow requirement, GST-registered businesses send their sales and purchase invoice data to IRAS through an InvoiceNow-ready solution. The dates are:
| From | Who |
|---|---|
| 1 November 2025 | Companies that register for GST voluntarily within 6 months of incorporation |
| 1 April 2026 | Every business that applies for voluntary registration from that date |
| 1 April 2028 | New compulsory registrants, and businesses with total annual supplies up to S$200,000 |
| 1 April 2029 | Total annual supplies up to S$1 million |
| 1 April 2030 | Total annual supplies up to S$4 million |
| 1 April 2031 | Total annual supplies above S$4 million |
Total annual supplies are the figures in Box 4 of the GST returns for periods ending in 2025. IRAS has written to businesses registered before 2026 with their own dates. The data covers sales and purchase invoices, simplified tax invoices, receipts, debit notes and credit notes, and is due by the earlier of the day you file the GST return or its due date. Peppol invoices sent through InvoiceNow count as tax invoices even without the words “Tax Invoice”.
Malaysia
Section titled “Malaysia”MyInvois is phased by annual turnover: from 1 August 2024 above RM100 million, from 1 January 2025 above RM25 million, from 1 July 2025 above RM5 million, and from 1 January 2026 up to RM5 million. Businesses with annual turnover below RM3 million are exempt, unless a related company or shareholder that is not an individual has turnover of RM3 million or more. For the up-to-RM5 million phase, a relaxation period runs to 31 December 2027. Invoices issued before your date need not be converted.
Australia
Section titled “Australia”Australia adopted the Peppol framework in 2019, and adoption by businesses is voluntary. The Australian Taxation Office runs the network but cannot see your invoices. E-invoicing is for sales between businesses and to government, not to consumers.
New Zealand
Section titled “New Zealand”New Zealand uses Peppol jointly with Australia. Government agencies that receive, or send, more than 2,000 domestic invoices a year had to be able to receive, or send, e-invoices by 1 January 2026, and from 1 January 2027 they must require large suppliers, those with revenue above NZ$33 million, to submit e-invoices. Inland Revenue accepts e-invoicing as a way to provide taxable supply information.
The Digital Agency is Japan’s Peppol authority and manages JP PINT, the Japanese standard for digital invoices on Peppol. No mandate to use it was found. Separately, since January 2024, a business that must keep records for income tax or corporate tax keeps the invoices, quotations, orders and receipts it sends or receives electronically as electronic data, with safeguards against tampering and search by date, amount and counterparty; the rules are simpler for small businesses. For the consumption tax deduction alone, a printout of an electronic invoice is accepted.
Hong Kong and Brunei
Section titled “Hong Kong and Brunei”No official e-invoicing mandate for businesses was found in either.
In easySales
Section titled “In easySales”- easySales issues PDF invoices with the fields each country’s tax invoice requires. It does not send invoices over Peppol, InvoiceNow or MyInvois. See InvoiceNow.
- Record the date that applies to you under System settings → Tax → E-invoicing applies from (InvoiceNow) or E-invoicing applies from (MyInvois). easySales only records the date. See Company and tax.
- When your date arrives, send the e-invoice through a provider connected to the network, using the figures of the invoice issued in easySales.
Examples
Section titled “Examples”Lim & Co has been GST-registered since 2019 and its Box 4 supplies for 2025 total S$850,000. Unless IRAS’s letter gives another date, it falls in the 1 April 2029 group (up to S$1 million). Mei Tan enters 1 April 2029 under E-invoicing applies from (InvoiceNow) and plans its InvoiceNow provider well before then.
Common questions
Section titled “Common questions”- When does InvoiceNow become compulsory in Singapore? In phases: 1 November 2025 and 1 April 2026 for voluntary registrants, then from 1 April 2028 to 1 April 2031 by the size of your annual supplies.
- Is e-invoicing mandatory in Malaysia for small businesses? Businesses with annual turnover below RM3 million are exempt, unless a related company or shareholder that is not an individual is above it.
- Is e-invoicing mandatory in Australia? No mandate for businesses was found: Peppol adoption is voluntary.
- Do I have to send e-invoices to the New Zealand government? From 1 January 2027 agencies must require them from large suppliers with revenue above NZ$33 million.
- Do I need to keep emailed invoices electronically in Japan? For income and corporate tax, yes: since January 2024 they are kept as electronic data, with simpler rules for small businesses. For the consumption tax deduction alone, a printout is accepted.
- Does easySales send invoices through InvoiceNow or MyInvois? No. It issues the tax invoice and PDF and records your e-invoicing date; you send the e-invoice through a connected provider.
Sources
Section titled “Sources”Last checked: 21 October 2026.
- IRAS — GST InvoiceNow requirement
- IRAS — Adopting GST InvoiceNow requirement (e-Tax Guide, PDF)
- LHDN — e-Invoice guideline (PDF)
- LHDN — e-Invoice implementation timeline
- LHDN — e-Invoice general FAQs (PDF)
- business.gov.au — eInvoicing
- Australian Treasury — Options for mandatory adoption of e-invoicing (PDF, 2020)
- New Zealand Government Procurement — Rule 44: eInvoicing capability
- Inland Revenue NZ — How taxable supply information works
- Digital Agency Japan — Electronic invoices (Japanese)
- National Tax Agency Japan — Keeping electronic transaction data (PDF, Japanese)
- National Tax Agency Japan — Qualified invoice Q&A (PDF, Japanese), question 85