Singapore GST Tax Invoice Requirements (9% GST): A Practical Checklist

Short answer: a Singapore tax invoice must say "Tax Invoice" and show your name, address and GST registration number; an identifying number; the date; your customer's name and address; a description of the goods or services; the total excluding GST, the GST rate and the GST amount; and the total including GST — in Singapore dollars. These particulars are in Regulation 11 of the GST (General) Regulations. The standard rate is 9%.

Tax rules, rates and thresholds change. This guide explains the general rules as published by IRAS; confirm the current position with them or your adviser before relying on it.

The checklist

• The words "Tax Invoice".
• Your name, address and GST registration number.
• An invoice number that identifies the invoice.
• Date of issue.
• The customer's name and address.
• Description of the goods or services.
• Total amount payable excluding GST, the GST rate and the total GST.
• Total amount payable including GST.

Simplified tax invoices

For a sale of S$1,000 or less including GST, you may issue a simplified tax invoice with fewer details (Regulation 13). It cannot be used to give a GST-registered customer the full particulars they need in every case, so check the conditions before relying on it.

Invoices in another currency

If you invoice in another currency, the totals must also be shown in Singapore dollars. The rate the GST Act names is the selling rate prevailing in Singapore at the time of supply, unless you have opted for a rate the Comptroller has notified.

InvoiceNow: dates to know

IRAS is phasing in InvoiceNow, which sends invoices over the Peppol network. It applies to newly incorporated companies registering for GST voluntarily from 1 November 2025, to all new voluntary GST registrants from 1 April 2026, and to existing GST-registered businesses in phases from 1 April 2028 to 1 April 2031.

How Grovia handles Singapore invoicing

• Tax invoices carry the Regulation 11 particulars, with GST at 9% per line.
• Simplified tax invoices for sales of S$1,000 or less, refused with the reason when a condition is not met.
• Singapore dollar totals when you invoice in another currency, at the rate you enter.
• GST registration numbers checked for format.
• Quotes, credit notes, purchase orders and receipts in Singapore dollars.

What Grovia does not do: it does not send or receive invoices through InvoiceNow; it does not check your exchange rate; and payroll follows Indian rules (no CPF, SDL or IR8A). See the Singapore page for details.

Grovia is one platform for service businesses — leads, quotations, invoicing, accounts, projects, HR and support. Start a free 14-day trial (no card needed) and raise your next invoice in it.

Frequently Asked Questions

What is the GST rate in Singapore?

The standard rate is 9%, in effect since 1 January 2024.

When can I issue a simplified tax invoice in Singapore?

When the total amount payable, including GST, is S$1,000 or less, subject to the conditions in Regulation 13.

Do I have to use InvoiceNow?

It depends on when and how you registered for GST. New voluntary registrants are already in scope; existing GST-registered businesses are phased in from 2028 to 2031.

Can a Singapore invoice be in US dollars?

Yes, but the totals must also be shown in Singapore dollars at an allowed exchange rate.