Singapore (Peppol): Type 3A: Submit to IRAS invoices received manually

This flow is used to report invoices received from suppliers via non-Peppol methods (such as PDF or email).
After these documents are formally accepted and approved for payment, the data must be transmitted to the IRAS system as a recorded purchase.

Following elements are used to indicate this special case:

Use tax category IDs from the Purchase Invoice GST-cat code list.