How to invoice in Singapore
If you are GST-registered, a compliant invoice must be titled "Tax Invoice" and show your GST registration number, an invoice date and serial number, your business name and address, the customer's name, a description of the goods or services, and the GST charged at 9% (or a statement that the total is GST-inclusive). Businesses that are not GST-registered issue an ordinary invoice with no GST and should not label it a tax invoice or show a GST amount. Keep records for at least five years as required by IRAS.
| Singapore at a glance | Detail |
|---|---|
| Currency | SGD ($) |
| Standard GST | 9% |
| Tax ID | GST Reg. No. |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Phasing in |
Tax ID format: GST Registration Number, usually identical to the company's UEN (Unique Entity Number). Common local-company format is a 4-digit year plus 5 digits plus a check letter, e.g. 201912345K; some registrants have formats such as M2-1234567-8..
What Singaporean invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and GST Reg. No.
- The client's name and address (and their GST Reg. No. where the local rules require it)
- A clear description and quantity for each line
- The net amount per GST rate, the rate(s) applied and the GST amount
- The total payable, in SGD
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- The words "Tax Invoice" (required for GST-registered suppliers)
- GST amount shown separately, or a statement that the total is GST-inclusive
GST notes
Invoice Forever offers ready-made Singaporean GST notes such as:
- GST charged at the prevailing rate of 9%.
- Zero-rated supply - exports of goods and qualifying international services are charged at 0% GST under the Singapore GST Act.
- Not registered for GST; no GST is charged on this invoice.
E-invoicing in Singapore
Singapore's GST InvoiceNow requirement is being phased in on the Peppol-based InvoiceNow network, overseen by IRAS and IMDA. Since 1 November 2025, newly incorporated companies that register voluntarily for GST must transmit invoice data to IRAS via InvoiceNow; from 1 April 2026 this applies to all new voluntary GST registrants. It then applies to all new compulsory registrants and to existing GST-registered businesses with total annual supplies up to S$200,000 from 1 April 2028, up to S$1 million from 1 April 2029, up to S$4 million from 1 April 2030, and above S$4 million from 1 April 2031, based on supplies in calendar year 2025. The legislative amendments for existing businesses are still to be enacted.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Inland Revenue Authority of Singapore (IRAS) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Singapore
Net 30 is the common B2B norm in Singapore, though terms range from due-on-receipt to 60 days for larger corporate clients. State a clear due date, and note any late-payment interest only where it is agreed in the contract.
Questions about invoicing in Singapore
The standard GST rate is 9%, in effect since 1 January 2024. Exports of goods and qualifying international services are zero-rated (0%).
Only GST-registered businesses charge GST; they must title the document "Tax Invoice" and show their GST registration number (usually the same as the UEN). GST registration is compulsory once taxable turnover exceeds S$1 million, and optional below that. If you are not registered, issue an ordinary invoice with no GST.
It is being phased in. Under the GST InvoiceNow requirement, newly incorporated companies registering voluntarily for GST have been in scope since 1 November 2025 (extended to all new voluntary registrants from 1 April 2026), with the mandate rolling out progressively to all GST-registered businesses from 1 April 2028 to 1 April 2031, in phases based on 2025 annual supplies, via the InvoiceNow (Peppol) network.
Make an invoice for Singapore, free.
SGD and 9% GST already set, on A4 paper. No signup, no watermark.