Invoice Template (Singapore)
A professional, IRAS-compliant Singapore invoice is essential for any business or sole proprietor supplying goods or services in Singapore. Our free Singapore invoice template includes all fields required by the Inland Revenue Authority of Singapore (IRAS) — supplier name, UEN (Unique Entity Number), GST registration number, invoice date and number, itemised amounts in SGD (S$), and GST at 9% — ensuring your invoices meet the requirements of the Goods and Services Tax Act (Cap. 117A) and the Income Tax Act (Cap. 134).
| Description | Qty | Unit Price | Amount |
|---|---|---|---|
| Mobile application development (Phase 1) | 1 | 15,000.00 SGD | 15,000.00 SGD |
| UI/UX design services | 1 | 5,000.00 SGD | 5,000.00 SGD |
| Project management (20 hours @ SGD 200/hr) | 20 | 200.00 SGD | 4,000.00 SGD |
| Subtotal | 24,000.00 SGD |
| GST (9%) | 2,160.00 SGD |
| TOTAL | 26,160.00 SGD |
| Amount Paid | - 5,000.00 SGD |
| BALANCE DUE | 21,160.00 SGD |
Please pay via PayNow to UEN 201876543K or bank transfer to:
Bank: DBS Bank Ltd
Account Name: TechNova Pte. Ltd.
Account No.: 012-345678-9
Swift: DBSSSGSG
What Is a Singapore Invoice?
An invoice is a commercial document issued by a supplier to a customer that records a transaction for goods or services supplied, states the amount payable, and requests payment by a specified due date. In Singapore, an invoice serves several critical functions: it creates a legal obligation for the customer to pay; it is the primary supporting document for the supplier's income tax return filed with IRAS; and where the supplier is GST-registered, it is the tax invoice that entitles the customer to claim input tax credit from IRAS for the GST paid. A professional Singapore invoice also protects both parties in the event of a payment dispute — it records the agreed price, payment terms, and delivery details.
Singapore's Goods and Services Tax Act (Cap. 117A) sets out the requirements for a valid Singapore tax invoice. Every GST-registered business in Singapore must issue a tax invoice to its GST-registered customers within 30 days of the date of supply. The tax invoice must include the supplier's GST registration number, the customer's name and address, an invoice number (sequential), invoice date, description of supply, taxable amount, GST rate (9%), GST amount, and total amount payable. Failure to issue a proper tax invoice means the customer cannot claim input tax credit — a significant commercial issue for Singapore B2B transactions.
For Singapore businesses that are not GST-registered (because their annual taxable turnover is below the S$1 million mandatory registration threshold), a standard invoice without GST is issued. In Singapore, the UEN (Unique Entity Number) assigned by ACRA is used as the primary business identifier on invoices — analogous to a VAT number in European jurisdictions. All Singapore companies, partnerships, and sole proprietorships that are registered with ACRA have a UEN. Under the Income Tax Act (Cap. 134), Singapore businesses must retain all invoices and supporting records for at least 5 years for IRAS audit purposes.
What This Template Covers
Our Singapore invoice template includes all IRAS-required fields and best-practice commercial terms for Singapore businesses.
Supplier Details
Supplier's full business name, UEN (Unique Entity Number), registered Singapore address, and contact details.
GST Registration Number
Singapore GST registration number (if applicable), displayed prominently as required by the GST Act (Cap. 117A).
Customer Details
Customer's full name or business name, Singapore or overseas address, and UEN (for Singapore B2B transactions).
Invoice Number and Date
Sequential invoice number for IRAS record-keeping and the invoice date (date of supply or billing date).
Description of Goods or Services
Clear, itemised description of each product or service supplied, with quantities and unit prices in SGD (S$).
Subtotal, GST, and Total
Net subtotal, GST at 9% (where applicable), and gross total payable in SGD — all clearly separated as required by IRAS.
Payment Terms
Payment due date, accepted payment methods (bank transfer, PayNow, cheque), and the supplier's Singapore bank account details.
Late Payment Interest
Interest rate applicable on overdue amounts — providing a legal basis for late payment charges under Singapore contract law.
Purchase Order Reference
Field for the customer's purchase order number — required by many Singapore government and corporate procurement processes.
Delivery or Project Details
Delivery address, project reference, or period of service — linking the invoice to the underlying supply.
5-Year Record Keeping Note
Reminder of the IRAS obligation to retain all invoices and records for a minimum of 5 years under the Income Tax Act (Cap. 134).
Dispute Contact Information
Contact details and process for raising invoice queries or disputes, to facilitate prompt resolution under Singapore commercial practice.
How to Create a Singapore Invoice
Follow these steps to produce a professional, IRAS-compliant Singapore invoice in minutes.
- 1
Enter Your Business Details
Add your business name, Singapore registered address, UEN (from ACRA), and — if you are GST-registered — your GST registration number. These details are mandatory on every Singapore tax invoice.
- 2
Add the Customer's Details
Enter the customer's name, address, and UEN (if a Singapore B2B transaction). For overseas customers, add their country and any applicable VAT or tax identifier for their jurisdiction.
- 3
Itemise the Goods or Services
List each item supplied with a clear description, quantity, unit price in SGD (S$), and total line amount. IRAS requires invoices to clearly describe what was supplied.
- 4
Calculate GST and Total
If you are GST-registered in Singapore, add GST at 9% on all taxable supplies. Show the net amount, GST amount, and gross total separately. State your GST registration number. If you are not GST-registered, do not charge or reference GST.
- 5
Set Payment Terms and Download
State the payment due date (e.g., 30 days from invoice date), accepted payment methods, and your Singapore bank account or PayNow details. Download the PDF and send to your customer.
Legal Considerations
Singapore invoicing obligations are set by IRAS under the GST Act and the Income Tax Act. Non-compliance carries financial penalties and loss of input tax credits.
This template is provided for informational purposes only and does not constitute legal advice. For advice tailored to your situation, consult a Singapore-qualified lawyer or the Law Society of Singapore.
Reviewed for Singapore Law
GST Act (Cap. 117A) — Tax Invoice Requirements
Under Singapore's Goods and Services Tax Act (Cap. 117A), a GST-registered supplier must issue a tax invoice within 30 days of the date of supply. The tax invoice must state: the supplier's name and GST registration number; the customer's name and address; the invoice serial number and date; a description of the goods or services; the taxable amount; the GST rate (9%); the GST amount; and the total amount payable including GST. IRAS may disallow a customer's input tax claim if the invoice does not meet these requirements. Singapore suppliers who fail to issue compliant tax invoices may be subject to IRAS penalties.
UEN and ACRA Identification
Singapore's Unique Entity Number (UEN) is the standard business identifier assigned by ACRA. All Singapore-registered businesses — companies, partnerships, sole proprietorships, and societies — are assigned a UEN. Including your UEN on all Singapore invoices is best practice and required by many government and corporate procurement processes. IRAS also uses the UEN as a reference for corporate tax filings. You can verify any Singapore business's UEN on the ACRA BizFile portal at no charge.
Income Tax Act (Cap. 134) — Record Keeping Obligations
Under the Income Tax Act (Cap. 134), Singapore businesses must retain all business records, including invoices, receipts, and accounting documents, for a minimum of 5 years from the end of the relevant year of assessment. IRAS auditors may request invoices during a Singapore tax audit; missing records can result in IRAS disallowing deductions or raising estimated assessments. Singapore businesses should store invoice records securely — whether in paper or electronic format — and ensure they are readily retrievable for IRAS on request.
Late Payment and Debt Recovery in Singapore
Singapore has no equivalent to the UK's Late Payment of Commercial Debts legislation, so late payment interest is a matter of contract. Including a late payment interest clause in your invoice terms — or in the underlying service agreement — provides a legal basis for charging interest on overdue amounts. Where a Singapore customer does not pay, the supplier may file a claim in the Singapore State Courts (Magistrates' Court for claims up to S$60,000; District Court for up to S$250,000; High Court above that). Singapore also has a Small Claims Tribunal for consumer claims up to S$20,000.
Frequently Asked Questions
Create Your IRAS-Compliant Singapore Invoice Today
Generate a professional Singapore invoice with UEN, GST, and all required fields in minutes. Download your PDF and get paid faster.
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