Singapore guides
Invoicing in Singapore, explained
Plain-English guides to invoicing in Singapore: what a tax invoice must show, invoicing below the S$1 million GST threshold, the UEN on your invoices, zero-rating international services and the InvoiceNow timeline.
Guides
- Zero-rating international services in Singapore: section 21(3)When a GST-registered Singapore business can zero-rate services to overseas customers under section 21(3), what the invoice shows, and exports of goods.
- GST InvoiceNow in Singapore: who must use it, and whenThe GST InvoiceNow requirement: who must send invoice data to IRAS through InvoiceNow, the phases from November 2025 to April 2031, and who is outside it.
- Invoicing without GST in Singapore: below the S$1 million thresholdMost Singapore freelancers and small businesses aren’t registered for GST. What their invoices must show, and when they have to register.
- Tax invoices in Singapore: what IRAS requiresWhat a Singapore tax invoice must show, when to issue it, simplified tax invoices up to S$1,000, foreign-currency invoices and credit notes.
- The UEN on your invoices: what ACRA requiresEvery Singapore business must show its UEN on invoices — sole proprietors, partnerships, LLPs and companies. The three UEN formats and where it goes.