Invoice fields to review
Use this checklist to compare your draft with the local guidance. Applicability can depend on the parties, transaction, tax status, and document type.
- A full tax invoice should state Tax Invoice; supplier name and address; GST registration number; invoice date and unique identifying number; customer name and address; and a description of goods or services.
- Show GST rate, total excluding GST, total GST, and total including GST. Separately state gross amounts for standard-rated, zero-rated, exempt, or other supply categories when applicable. A customer-accounting tax invoice is required for relevant supplies under customer accounting.
- For foreign-currency invoices, convert and show total excluding GST, total including GST, and GST payable in Singapore dollars using approved exchange rates.
- A simplified tax invoice is allowed when total payable including GST is S$1,000 or less. An invoice to a non-GST-registered customer is generally not required for GST purposes, though ordinary commercial billing and records still apply.
Tax notes
The standard GST rate is 9%. Zero-rated supplies are taxable at 0%, while exempt supplies have different treatment. Classify each supply and check for customer accounting, reverse charge, or another special rule before adding GST.
For standard-rated supplies to GST-registered customers, IRAS generally requires a tax invoice within 30 days. Keep issued and received tax invoices for at least five years; they are not normally submitted with GST returns.
Electronic invoicing
InvoiceNow is Singapore’s Peppol network. IRAS is phasing in required invoice-data submission using InvoiceNow-Ready Solutions. Dates include new voluntary GST registrants from 2025/2026, new compulsory registrants from 1 April 2028, and existing registrants by annual-supply bands from 2028–2031; pre-2026 registrants were being notified of their individual dates in mid-2026. Overseas entities and businesses liable wholly under reverse charge are excluded. A PDF alone is not a structured InvoiceNow transmission.
Record retention
Keep tax invoices issued and received and related GST records for at least five years. Businesses remain responsible for accurate returns and records after transmitting invoice data to IRAS. Keep information available for review and extend retention when another tax, accounting, or legal rule requires it.
Important cautions
- InvoiceNow deadlines differ by business. Use the current IRAS implementation-date calculator or notification, not size alone.
- InvoiceNow data scope can include zero-rated and exempt transactions even when customer tax invoices are not required. A PDF may contain tax-invoice fields but is not Peppol transmission.
Official references
Rules change. Check the current source text and any updates before relying on a field or process.
- IRAS: Invoicing customers
- IRAS: GST InvoiceNow Requirement and phased dates
- IRAS: GST InvoiceNow Requirement FAQ, version 16 April 2026
Reviewed against the references above on .