Does your invoice meet IRAS requirements?

Eight things have to appear on a full Singapore tax invoice, and seven on a simplified one of S$1,000 or less. Work down the list against an invoice you have actually issued.

0 of 8

8 items are missing

  • The words "Tax Invoice"
  • Your name and address
  • Your GST registration number
  • The date of issue
  • An identifying number
  • Your customer's name and address
  • A description of what was supplied
  • The GST rate and the three totals

The one people mix up

The S$1,000 limit includes GST. A sale of S$950 before GST comes to S$1,035.50 with it, so it needs a full tax invoice rather than a simplified one.

Common questions

What has to be on a tax invoice in Singapore?
The words "Tax Invoice"; your name, address and GST registration number; the date of issue and an identifying number; your customer's name and address; a description of what was supplied; and the GST rate, the total excluding GST, the GST amount and the total including GST.
What changes for invoices of S$1,000 or less?
You may issue a simplified tax invoice. It leaves out the words "Tax Invoice" and your customer's details, and shows the total including GST with a statement such as "Price payable includes GST".
Do I have to give one to every client?
No. You issue a tax invoice to a GST-registered customer, within 30 days of the time of supply. You do not need to issue one to a customer who is not GST-registered.
Can I issue a tax invoice if I am not registered for GST?
No. Only a business registered for GST issues tax invoices. You issue an ordinary invoice instead, and you must not charge GST on it.
Do I have to show GST as a separate line?
On a full tax invoice, yes. On a simplified one, no: the total including GST and a statement that it includes GST satisfy the requirement.
How long do I need to keep invoices?
IRAS says to keep all records for at least 5 years from the end of the accounting period.

General information only, current at the time of writing. It is not tax advice and does not account for your circumstances. For anything that matters, check with your accountant or IRAS.

Or have it right every time

BookAndGo builds the invoice from the appointment, so your business name, the date, what was sold and its price are simply there. Your UEN and business details come from your settings, and the numbering runs in sequence without you tracking it.

  • Your UEN and business name on every invoice
  • Sequential numbering, no spreadsheet to keep
  • GST on your invoices at 9%, or omitted if you are not registered
  • Issued automatically on completion, receipts sent when you mark it paid
See how invoicing works
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