For GST-registered businesses in Singapore, IRAS requires the following on every tax invoice.
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Supplier details
Your business name, address, and GST registration number must appear on every tax invoice.
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Sequential numbering
Invoice numbers must be unique and sequential (e.g. INV-0001, INV-0002). Gaps must be accounted for.
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Invoice date
The date of issue is required. This determines your GST reporting period.
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GST amount shown
The GST amount must be stated separately β not just included in the total. Current rate: 9%.
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Customer details
For invoices over S$1,000, the customer's name and address must be included.
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"Tax Invoice" label
The document must be clearly labelled "Tax Invoice" β not just "Invoice" β to be IRAS-compliant.