> ## Documentation Index
> Fetch the complete documentation index at: https://docs.gobl.org/llms.txt
> Use this file to discover all available pages before exploring further.

# Singapore

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.

## Base Details

| Key              | Value            |
| ---------------- | ---------------- |
| Tax Country Code | `SG`             |
| Currency         | `SGD`            |
| Base Time Zone   | `Asia/Singapore` |

## Tax Categories

| Code  | Name | Title                  |
| ----- | ---- | ---------------------- |
| `GST` | GST  | Goods and Services Tax |

### GST Rates

| Rate      | Keys       | Name         | Percents | Description                                                                                                                                                                                 |
| --------- | ---------- | ------------ | -------- | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| `general` | `standard` | General rate | 9%       | 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. |

## Correction Definitions

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

### Invoice Types

The types of invoices that can be created with a preceding definition:

* `credit-note`

## Validation Rules

<AccordionGroup>
  <Accordion title="bill.Invoice">
    | Field      | Test                                                                                                     | Validation Code / Message                                                                                  |
    | ---------- | -------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------- |
    | `supplier` | <ul class="gobl-test"><li>Context: regime in \[SG]</li><li>Has GST tax ID code or UEN identity</li></ul> | `GOBL-SG-BILL-INVOICE-01`<br />Invoice supplier in Singapore must have a GST tax ID code or a UEN identity |
  </Accordion>

  <Accordion title="org.Identity">
    | Field  | Test                                                                 | Validation Code / Message                                               |
    | ------ | -------------------------------------------------------------------- | ----------------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Type in \[UEN]</li><li>Valid UEN</li></ul> | `GOBL-SG-ORG-IDENTITY-01`<br />Identity code for type UEN must be valid |
  </Accordion>

  <Accordion title="tax.Identity">
    | Field  | Test                                                            | Validation Code / Message                                            |
    | ------ | --------------------------------------------------------------- | -------------------------------------------------------------------- |
    | `code` | <ul class="gobl-test"><li>Code in \[SG]</li><li>Valid</li></ul> | `GOBL-SG-TAX-IDENTITY-01`<br />Invalid Singaporean tax identity code |
  </Accordion>
</AccordionGroup>