Type 2 applies to supply transactions made outside the InvoiceNow network. This includes transactions where the customer is not connected to InvoiceNow, as well as eligible transactions that may be aggregated for submission, such as Point-of-Sale (POS) transactions and Simplified Tax Invoices (STI).
For a non-Peppol supply transaction, the GST-registered supplier issues a paper or PDF invoice to the customer and records the transaction in the Million Accounting System. A Solution-extracted invoice is then submitted to the supplier's Access Point, which transmits the invoice data to IRAS.
Transmission:
Supplier → PDF / Paper Invoice → Customer
Recorded Transaction → Supplier's Access Point → IRAS
Type 2A – Non-Peppol Sales Transactions
Type 2A is used for non-Peppol sales transactions where the customer is outside the InvoiceNow network and the transaction is submitted individually.
The supplier issues the sales document to the customer separately and records the transaction in the Million Accounting System. The recorded invoice data is then submitted to IRAS through the supplier's Access Point.
Applicable Transactions:
Non-Peppol Sales Invoice
Non-Peppol Credit Note
Video Guide:
Transmission of Non-Peppol Credit Note to IRAS under Type 2A Submission (Video section: 4:41 - 5:07)
Type 2B – Aggregated Sales Transactions
Type 2B is used for eligible sales transactions that may be aggregated for submission to IRAS.
In the Million Accounting System, this includes Point-of-Sale (POS) transactions and Simplified Tax Invoices (STI). These transactions are aggregated and transmitted to IRAS using the Solution-extracted submission method through the supplier's Access Point.
Applicable Transactions:
Aggregated Point-of-Sale (POS)
Aggregated Simplified Tax Invoices (STI)
Video Guide:
Transmission of Aggregated Point-of-Sale (POS) under Type 2B Submission (Video section: 5:07 - 5:41)