Invoicing without GST in Singapore: below the S$1 million threshold

Most Singapore freelancers, sole proprietors and small companies aren't registered for GST. That's normal: registration is compulsory only once taxable sales pass S$1 million a year. Until then, you issue plain invoices with no GST.

The free Singapore invoice generator starts here: "Invoice", your UEN, no GST.

What your invoice shows

• The title "Invoice" — never "Tax Invoice".
• Your business name and address.
• Your UEN: ACRA requires it on invoices for sole proprietorships, partnerships and companies alike (see the UEN on your invoices).
• An invoice number and date.
• Your customer's name and address.
• What you supplied — the work, the dates or the goods — and the amount.
• The total and how to pay, such as PayNow.

It shows no GST rate, no GST amount and no GST registration number. Invoice Native leaves them all off while your GST setting is "Not registered for GST".

The S$1 million threshold

You must apply to IRAS to register for GST:

• retrospectively, when your taxable sales for the calendar year are more than S$1 million (apply by 30 January of the next year); or
• prospectively, when you can reasonably expect your taxable sales in the next 12 months to be more than S$1 million — for example after signing a large contract (apply within 30 days).

Taxable sales include standard-rated and zero-rated sales, such as exports and qualifying international services. Exempt sales, like financial services, don't count.

A worked example

A Tampines-based designer, trading as Tan Design (UEN 52912345A), bills a client S$3,500 for a brand identity. Their invoice reads "Invoice", shows their name, address and UEN, the client's details, "Brand identity design — September 2026" at S$3,500, and a total of S$3,500. No GST: they're not registered, so they don't charge it, and their client can't claim any.

Registering voluntarily

You can register below the threshold. It makes sense when:

• your customers are mostly GST-registered businesses, who claim back the GST you charge;
• you pay a lot of GST on your own costs, which you could then claim.

It's less attractive when you sell to the public, because your prices rise by 9%. Voluntary registrants must stay registered for at least two years, and since 1 April 2026 every new voluntary registrant has to send invoice data through InvoiceNow — see the InvoiceNow timeline.

Once you're registered

From your registration date, charge GST at 9% on standard-rated sales and issue tax invoices to GST-registered customers. In Invoice Native, change your GST setting to "Registered for GST" and add your GST registration number; new invoices are titled "Tax Invoice" with GST worked out. Invoices you issued before registration stay as they are.

Getting paid

Without GST to worry about, the main thing your invoice needs is a clear way to pay. PayNow is the quickest for Singapore customers: put your UEN (or registered mobile number) on the invoice, or a PayNow QR code with the amount and invoice number, and your customer pays from their banking app in seconds. Invoice Native prints the QR code for you, and the PayNow QR code generator makes one on its own. For customers abroad, add your bank's SWIFT code, or a payment link.

Common questions from new businesses

• Do I need to register my business to invoice? Not if you trade under your own full name. Once you use a business name, register it with ACRA; you'll get a UEN for your invoices.
• Can a company stay unregistered for GST? Yes. The S$1 million threshold applies to companies, partnerships and sole proprietors alike.
• Is CPF or income tax shown on invoices? No. Self-employed persons handle those separately with CPF Board and IRAS.

Keeping records

Even without GST, keep copies of your invoices and the records behind them for 5 years: IRAS can ask for them for income tax. Signed-in Invoice Native businesses keep every issued invoice, numbered and unchangeable.

Watching the threshold

Signed-in Invoice Native businesses that aren't registered see their sales over the last 12 months against the S$1 million threshold on the dashboard, with a nudge as they get close.