Tax

GST and tax invoices: a Singapore guide

A practical guide to GST and tax invoice requirements for Singapore freelancers and small businesses.

General guidance only. This article is informational and is not legal, tax, accounting, or financial advice. Invoicetastic is not liable for decisions made from this content. Tax rules change, so verify details with the official authority or a qualified professional.

What GST means on a Singapore invoice

GST is a 9% tax on most goods and services supplied in Singapore. If your business is GST-registered, you are required to issue a tax invoice for standard-rated supplies made to GST-registered buyers. The tax invoice is what allows your client to claim the GST input tax credit.

What a GST tax invoice must include

IRAS requires a GST-registered business to issue a tax invoice within 30 days of the supply. The document needs to contain specific information for it to be valid for input tax claims.

The words "Tax Invoice" clearly stated.
Your business name, address, and GST registration number.
A sequential invoice number.
The date of issue.
The buyer's name and address.
A description of the goods or services supplied.
The quantity and unit price where applicable.
The total amount excluding GST, the GST rate, the GST amount charged, and the total amount payable including GST.

For supplies to non-GST-registered buyers, a simplified tax invoice is acceptable and does not need to show the buyer's name and address.

Example: If Northstar Studio charges SGD $4,300 before GST, the GST line at 9% is SGD $387 and the invoice total is SGD $4,687.

When you need to register for GST

GST registration is compulsory when your taxable turnover exceeds SGD $1 million for any 12-month period (either retrospectively in the past 12 months, or prospectively if you expect to exceed the threshold in the next 12 months). Voluntary registration is available below this threshold.

If you are not registered for GST

A business that is not GST-registered must not charge GST or display a GST registration number on its invoices. Doing so when you are not registered is an offence under the GST Act.

How Invoicetastic handles Singapore

When the business country is Singapore, Invoicetastic can surface SGD, A4 paper, a GST label at 9%, a GST registration number field, and a Tax Invoice document title as defaults — matching the core IRAS requirements out of the box.

IRAS-compliant by default.

Invoicetastic makes the required fields straightforward — your GST number, the tax breakdown, and the Tax Invoice heading are all surfaced correctly for Singapore businesses.

Invoicetastic Learn is general information only. It is not legal, tax, accounting, or financial advice, and Invoicetastic is not liable for decisions made from this content. Always check current rules with the relevant authority or a qualified professional.