The agency had summoned the Chief Minister to record his statement and also to confront him with some documents it had seized. His wife Pratibha and son Vikramaditya have already been questioned by the ED.
The Central Bureau of Investigation or CBI filed a charge-sheet against Mr Singh, his wife and others, accusing them of amassing assets worth Rs. 10.3 crores that it alleged was 192 percent more than what they could have honestly earned.
The Chief Minister had pleaded before the Delhi High Court to quash the CBI case against him.
The Enforcement Directorate is probing allegations of Disproportionate Assets gained by Mr Singh and his family between 2009 and 2011 when he was the Union Minister of Steel.
Earlier this month, the Enforcement Directorate attached a south Delhi farmhouse with a market value of Rs 27 crore under the Prevention of Money Laundering Act (PMLA).
Virbhadhra Singh, 82, had sought a new date of appearance from the ED last week, also telling the agency the reasons he could not appear before it until then.
The Chief Minister's appearance before the ED comes just months before his state Himachal Pradesh goes into the election mode.
With the election being crucial for his Congress party, the BJP has been demanding the veteran Congress leader's resignation from the CM's post.
(With inputs from PTI)