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The standard Peppol network uses a four-corner model: the supplier (corner 1) sends an invoice through their Access Point (corner 2) to the buyer’s Access Point (corner 3), which delivers it to the buyer (corner 4). Each party connects to the network through an accredited Access Point provider rather than exchanging documents directly.Singapore’s GST InvoiceNow Requirement extends this to a five-corner model by adding IRAS (Inland Revenue Authority of Singapore) as the fifth corner. In this arrangement, the supplier’s Access Point transmits a copy of every covered invoice to IRAS in near real time, alongside the normal delivery to the buyer. This gives the tax authority continuous visibility into transaction data without requiring businesses to file separate invoice-level reports.The five-corner model is not unique to Singapore. Other Peppol jurisdictions, including Malaysia and Australia, are adopting or exploring similar approaches where the national tax authority receives invoice data as an additional corner of the network.

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