GST tax invoice requirements Singapore
The main items IRAS expects on a tax invoice, the 30-day issue rule and record keeping.
A GST-registered business in Singapore must issue a tax invoice to a customer who is GST-registered and buys standard-rated goods or services, and must issue it within 30 days of the time of supply. The tax invoice is what allows a GST-registered customer to claim input tax. IRAS lists the details to show, including the supplier's name, address and GST registration number, a unique invoice number, the date, the customer's name and address, a description of the goods or services, and the amounts and GST charged. Businesses must keep their records for five years. Always compare with the current IRAS guidance before you finalise a template.
- Issue within 30 days of the time of supply.
- Show the supplier's GST registration number.
- Show a unique invoice number, date and the customer's details.
- Show the amount before GST, the GST amount and the total.
How it works
Label the document as a tax invoice and add your business name, address and GST registration number.
Give it a unique invoice number and the date of issue. Keep numbering consistent.
Add the customer's name and address, and describe each item clearly with quantity and price.
Show the amount before GST, the GST rate and amount, and the total payable. Zero-rated or exempt lines should be identified as such.
If you invoice in a foreign currency, IRAS requires certain totals in Singapore dollars. See the page on foreign currency invoices.
Keep a copy of each invoice and related records for five years.
Legal framework
- Goods and Services Tax Act 1993 and the GST (General) Regulations.
- IRAS: Invoicing as a GST-registered business.
- IRAS: Record Keeping Guide for GST-Registered Businesses.
- IRAS e-Tax Guide: GST General Guide for Businesses.
Frequently asked questions
When must a tax invoice be issued in Singapore?
Within 30 days of the time of supply, according to IRAS guidance. Check the IRAS page for special cases.
Do non-GST-registered businesses issue tax invoices?
No. Only GST-registered businesses may charge GST and issue tax invoices. A business that is not registered issues ordinary invoices without GST.
How long must invoices be kept?
IRAS asks GST-registered businesses to keep records for five years. Records can be kept electronically if they stay readable and available on request.
Does 4invoices guarantee my invoice meets IRAS rules?
No. 4invoices lets you add the details and a GST rate per line, and produces a PDF. It does not check compliance, does not connect to IRAS and does not archive documents with legal validity. You remain responsible for the content and for keeping your records.