What are Singapore's GST invoice content requirements?
Effective: 1994-04-01 · Authority: IRAS (Inland Revenue Authority of Singapore)
Singapore's GST Act requires tax invoices for all taxable supplies above SGD 1,000. Required fields include supplier name and GST registration number, invoice number, date, buyer name and address, description of supply, GST amount, and total. Simplified tax invoices are permitted for supplies below SGD 1,000.
What is the Singapore UEN and when must it appear on invoices?
The UEN (Unique Entity Number) is Singapore's business identification number. It must appear on invoices to enable buyer GST input tax claims. The UEN is also used as the Peppol participant identifier in InvoiceNow. All Singapore-registered businesses have a UEN assigned by ACRA (Accounting and Corporate Regulatory Authority).
Frequently Asked Questions
- What is Singapore's GST rate?
- Singapore's GST rate is 9 percent from January 2024 (increased from 8 percent in 2023 and 7 percent previously). Invoices must reflect the correct rate applicable on the supply date. The rate increase created compliance requirements for invoices spanning the rate change date.
- How long must Singapore businesses retain GST invoices?
- Singapore businesses must retain GST records including invoices for 5 years from the end of the relevant accounting period. Electronic records are acceptable provided they are accessible and readable. IRAS can request records during this retention period.
AutoFact AI is not certified by, affiliated with, or endorsed by any regulatory authority referenced on this page. References describe technical alignment with published regulatory requirements only.