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Singapore’s tax system includes a Goods and Services Tax (GST) administered by the Inland Revenue Authority of Singapore (IRAS). Zero-rated supplies apply to international services and exports. Exempt supplies include financial services, sale and lease of residential properties, digital payment tokens, and investment precious metals. Businesses are identified by their Unique Entity Number (UEN). GST-registered suppliers must display their GST Registration Number on all tax invoices, which in most cases is the same as the UEN. Three invoicing methods are supported: tax invoices (standard, requiring full supplier and customer details), simplified tax invoices (for transactions up to 1000 SGD inclusive of GST), and receipts (for non-GST-registered customers). Credit notes are supported for correcting invoices; debit notes in Singapore are used for requesting payment on non-GST transactions, not for invoice corrections.

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Base Details

KeyValue
Tax Country CodeSG
CurrencySGD
Base Time ZoneAsia/Singapore

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Tax Categories

CodeNameTitle
GSTGSTGoods and Services Tax

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GST Rates

RateKeysNamePercentsDescription
generalstandardGeneral rate9%GST-registered businesses are required to charge and account for GST at 9% on all sales of goods and services in Singapore unless the sale can be zero-rated or exempted under the GST law.

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Correction Definitions

Auto-generation of corrective invoices or credit and debit notes is supported.

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Invoice Types

The types of invoices that can be created with a preceding definition:
  • credit-note

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Validation Rules

FieldTestValidation Code / Message
supplier
  • Context: regime in [SG]
  • Has GST tax ID code or UEN identity
GOBL-SG-BILL-INVOICE-01
Invoice supplier in Singapore must have a GST tax ID code or a UEN identity
FieldTestValidation Code / Message
code
  • Type in [UEN]
  • Valid UEN
GOBL-SG-ORG-IDENTITY-01
Identity code for type UEN must be valid
FieldTestValidation Code / Message
code
  • Code in [SG]
  • Valid
GOBL-SG-TAX-IDENTITY-01
Invalid Singaporean tax identity code