For GST-registered businesses in Singapore, IRAS requires the following on every tax invoice.
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Supplier details
Your business name, address, and GST registration number must appear on every tax invoice.
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Sequential numbering
Invoice numbers must be unique and sequential (e.g. INV-0001, INV-0002). Gaps must be accounted for.
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Invoice date
The date of issue is required. This determines your GST reporting period.
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GST amount shown
The GST amount must be stated separately — not just included in the total. Current rate: 9%.
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Customer details
Required when total exceeds S$1,000 (full tax invoice). For S$1,000 and below, a simplified tax invoice with fewer fields is permitted — but a full invoice is always acceptable.
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"Tax Invoice" label
The document must be clearly labelled "Tax Invoice" — not just "Invoice" — to be IRAS-compliant.
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Simplified Tax Invoice
For transactions S$1,000 and below (incl. GST), a simplified tax invoice is permitted — fewer details required. This full template is still valid and accepted for all amounts.
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GST InvoiceNow (Future)
From April 2028–2031, IRAS will require GST-registered businesses to transmit invoice data via the InvoiceNow network. Not required now, but worth planning ahead.