Quick answer
In Singapore, a GST-registered business must give a tax invoice to GST-registered customers within 30 days of the supply. It must say "Tax Invoice" and show your name, address, and GST registration number, an invoice number and date, the customer name and address, a description, the GST rate, and totals with and without GST. Sales of S$1,000 or less can use a simplified tax invoice.
Required details
Include each of these on the invoice. Some apply only above a value or for certain customers.
| Detail | What to show |
|---|---|
| The words "Tax Invoice" | In a prominent place on the document. |
| Invoice number | An identifying number for each invoice. |
| Date of issue | The date the invoice was issued. |
| Your name, address, and GST registration number | Your GST registration number should also appear on simplified tax invoices and receipts. |
| Customer name and address | Required on a full tax invoice. Writing "Cash" instead is not acceptable for totals over S$1,000. |
| Description of goods or services | Enough to identify what was supplied and the type of supply, with the quantity or extent of service and the amount excluding GST. |
| Cash discount | Any cash discount offered. |
| GST rate and total GST | The total excluding GST, the GST rate, and the GST amount shown separately. |
| Total including GST | The total amount payable including GST. |
| Breakdown by type of supply | If the invoice mixes standard-rated, zero-rated, or exempt supplies, show the gross total for each type. |
Good to know
For a total of S$1,000 or less including GST, a simplified tax invoice is enough: your name, address, and GST number, the invoice number and date, a description, the total including GST, and a statement such as "Price payable includes GST". If you are not registered for GST, you must not issue a tax invoice or charge GST.
Tax rules
GST registration
GST is 9 percent. You must register when your taxable turnover was more than S$1 million in the calendar year, or is expected to be more than S$1 million in the next 12 months. Smaller businesses can register voluntarily.
When a tax invoice is needed
Issue a tax invoice when your customer is GST-registered, because they need it to claim input tax. You do not need one for zero-rated or exempt supplies, deemed supplies, or customers who are not GST-registered.
Electronic invoicing
InvoiceNow is Singapore's Peppol-based e-invoicing network. Under the GST InvoiceNow Requirement, businesses that apply for voluntary GST registration on or after April 1, 2026 must send invoice data to IRAS through an InvoiceNow-Ready Solution.
IRAS is extending this to every GST-registered business in phases from April 1, 2028 to April 1, 2031, starting with new compulsory registrants and businesses with annual supplies of S$200,000 or less. IRAS notifies each business of its date.
Record keeping
Keep business and accounting records, including tax invoices and simplified tax invoices you issue, for at least 5 years from the end of the accounting period. This applies even after you stop trading or deregister from GST.
Frequently asked questions
Can I issue a tax invoice if I am not GST-registered?
No. Only GST-registered businesses can issue tax invoices or charge GST. Send an ordinary invoice without GST instead.
When can I use a simplified tax invoice?
When the total payable, including GST, is S$1,000 or less. It does not need the customer name, but it must say the price includes GST. Do not use it for zero-rated or exempt supplies.
Do I have to use InvoiceNow?
Only if you are in a phase that has started, for example a voluntary GST registration from April 1, 2026. Other GST-registered businesses join between 2028 and 2031, and anyone can use InvoiceNow before then.
Related terms
- GST GST (goods and services tax) is a broad consumption tax applied to most goods and services, functioning like VAT.
- Tax invoice A tax invoice is an invoice that meets the legal requirements for the buyer to claim a tax credit, typically under a VAT or GST system.
- Tax ID A tax ID is the number a tax authority assigns to a business for reporting and collecting taxes.
- Peppol Peppol is an international network and set of standards for exchanging structured electronic invoices and other business documents between organizations through certified access points.
- E-invoicing E-invoicing is the exchange of invoices in a structured electronic format that the recipient's system can process automatically, as opposed to a PDF or paper invoice that must be read and keyed in.
Sources
- IRAS: Invoicing customers
- IRAS: Do I need to register for GST
- IRAS: GST InvoiceNow Requirement
- IRAS: Keeping records
Last reviewed October 22, 2026. Spot something out of date? Let us know.
This page is general information, not legal or tax advice. Rules change and depend on your situation, so check the official sources or ask an accountant before relying on it.