Singapore
Examples of compliant cXML invoices and credit notes for Singapore.
Introduction
The invoice requirements for Singapore are laid out in the GST Act 1994.
General notes
When setting up your remit-to address , your Goods and Sales Tax ID (GST ID) must be in one of the following formats:
- X12345678X
- 123456789X
- X123456789
- 9 characters, for example, 12345678X
- XY12345678
All tax and total amounts must include the
alternateAmount
and
alternateCurrency
attributes. The alternate currency must be set to
SGD
. See
Providing Amounts in Local Currency
for more info.
When adding a tax exempt line or creating a reverse change invoice, add this element to your cXML:
<Description xml:lang="en-US">Line level exemption reason</Description>
Include the
<Description>
element immediately after
<tax-amount>.
It's required when the TaxDetails category contains an exemption. See
Add Tax Exemption Details to an Invoice
fore more info.
Invoice content requirements
| Invoice Content Field | Mandatory/Conditional | Comments |
|---|---|---|
| Supplier Name | Mandatory | The full name of the supplier |
| Supplier Address | Mandatory | The address of the supplier |
| Supplier Tax Reg. Number | Mandatory | The GST registration number of the supplier |
| Buyer Name | Mandatory | The full name of the buyer |
| Buyer Address | Mandatory | The address of the buyer |
| Invoice Date | Mandatory | The date of issue of the invoice |
| Invoice Number | Mandatory | The number under which the invoice is mentioned in the sales journal of the supplier |
| Invoice Currency | Recommended | The currency which is used in the transaction |
| Local Currency | Mandatory | The local currency |
| Local Currency Net | Mandatory | The amount payable (GST excluded) in SGD |
| Local Currency Tax | Mandatory | The GST amount expressed in SGD |
| Local Currency Gross | Mandatory | The amount payable (GST included) in SGD |
| Exchange Rate | Recommended | The exchange rate between SGD and the currency which is used in the transaction |
| Original Invoice Number | Conditional | The original invoice number |
| Original Invoice Date | Conditional | The original invoice date |
| Credit Reason | Conditional | Reason for issuing a credit note |
| Early Payment Discount | Conditional | The discount received in case of early payment |
| Quantity Supplied | Mandatory | The quantity of the goods supplied or the extent and nature of the services rendered |
| Precise Descriptrion of Supply | Mandatory | Display the description/ nature of the goods or services |
| Taxable Amount | Mandatory | Mandatory per GST rate or exemption (expressed in any currency) |
| Tax Rate | Mandatory | Applicable GST rate (per good/ service) |
| Tax Amount | Mandatory | GST payable |
| Unit Price | Mandatory | Exclusive of GST |
| Discount Amount | Conditional | The total discount amount |
| Discount terms | Conditional | The total discount amount |
| Tax Invoice | Mandatory | The words "Tax Invoice" |
| Customer Accounting | Conditional |
As of January 1, 2019, Singapore introduced a new customer accounting scheme whereby the buyer rather than the seller will need to account for GST on purchases of mobile phones, smart cards and software exceeding SGP 10,000. This requirement only applies to GST registered taxpayers and domestic transactions. Where a sale falls within the scope of the customer accounting requirement, the invoice will need to clearly state the GST amount the customer needs to account via the following statement: "Sale made under customer accounting. Customer to account for GST of $X." |
Extrinsic fields
The following extrinsics are required to send a compliance-assured Singaporean invoice. You may require additional extrinsics specific to your industry or billing situation:
-
ExchangeRate
Other extrinsics may be required based on your specific invoicing scenario. See Adding Extrinsics to Your Invoice for more info.
Example invoices