Simplified tax invoice Singapore under S$1,000
When the shorter invoice is allowed, what it can leave out and what it must contain.
IRAS allows a GST-registered business to issue a simplified tax invoice when the total amount including GST does not exceed S$1,000. It needs less information than a full tax invoice. For example, the customer's name is not required. It still has to show the supplier's name, address and GST registration number, an identifying number, the date, a description of what was supplied, the total payable including GST and a statement such as Price Payable includes GST. Above S$1,000, a full tax invoice is needed. Check the current IRAS wording before you set up your template.
- Limit: total amount including GST up to S$1,000.
- Customer's name is not required.
- Supplier's GST registration number is still required.
- Total payable must state that it includes GST.
How it works
Check that the total including GST does not exceed S$1,000. If it does, issue a full tax invoice instead.
Add your business name, address and GST registration number.
Add an identifying number, such as the invoice number, and the date.
Describe the goods or services and show the total payable including GST, with the statement that the price includes GST.
Keep a copy for your records for five years.
Legal framework
- IRAS: Invoicing as a GST-registered business.
- Goods and Services Tax Act 1993 and the GST (General) Regulations.
- IRAS e-Tax Guide: GST General Guide for Businesses.
- IRAS: Record Keeping Guide for GST-Registered Businesses.
Frequently asked questions
Can I use a simplified tax invoice for a business customer?
The S$1,000 limit applies to the total amount, not to the type of customer. A business customer may still need certain details to claim input tax, so many suppliers issue a full tax invoice. Check IRAS guidance for your case.
What if the total is above S$1,000?
Then a full tax invoice with all required details is needed.
Does a simplified tax invoice need the GST amount shown?
IRAS requires the total payable including GST and a statement that the price includes GST. Check the current IRAS list for anything more.
Does 4invoices have a simplified tax invoice mode?
No dedicated mode. You create an invoice, set the tax rate per line and download the PDF. You decide which details to add. 4invoices does not check that the invoice meets IRAS rules.