Type 3 applies to purchase transactions made outside the InvoiceNow network. This includes transactions where the GST-registered supplier is not connected to InvoiceNow, as well as eligible Petty Cash Purchase (PCP) transactions that may be aggregated for submission.
For a non-Peppol purchase transaction, the GST-registered customer receives a paper or PDF invoice from the supplier and records the transaction in the Million Accounting System. A Solution-extracted invoice is then sent through the customer's Access Point to IRAS.
Transmission:
Supplier → PDF / Paper Invoice → Customer
Recorded Purchase Transaction → Customer's Access Point → IRAS
Type 3A – Non-Peppol Purchase Transactions
Type 3A is used for non-Peppol purchase transactions received from suppliers outside the InvoiceNow network and submitted individually.
The customer receives the purchase document from the supplier and records the transaction in the Million Accounting System. The recorded purchase invoice data is then submitted to IRAS through the customer's Access Point.
Applicable Transactions:
Received Non-Peppol Purchase Invoice
Received Non-Peppol Credit Note
Video Guide:
Type 3B – Aggregated Petty Cash Purchase
Type 3B is used for eligible Petty Cash Purchase (PCP) transactions that may be aggregated for submission to IRAS.
The petty cash purchase transactions are recorded in the Million Accounting System and submitted as aggregated invoice data to IRAS through the customer's Access Point using the Solution-extracted submission method.
Applicable Transactions:
- Aggregated Petty Cash Purchase (PCP) Invoices
Video Guide: