| Description | Qty | Unit Price | Total | |
|---|---|---|---|---|
S$ | $1,500.00 | |||
S$ | $1,000.00 |
$2,725.00
Including GST
GST Invoice Requirements
GST-registered businesses must issue tax invoices for standard-rated supplies exceeding S$1,000. The invoice must include your GST registration number, the words "Tax Invoice", the total amount payable including GST, and the GST amount charged. For supplies under S$1,000, a simplified tax invoice is sufficient.
GST Rate: 9%
Since 1 January 2024, Singapore's GST rate is 9% (up from 8% in 2023 and 7% previously). This applies to most goods and services supplied in Singapore. Financial services, residential properties, and certain digital payment tokens are exempt.
IRAS-Aligned: Uses the current 9% GST rate. Consult IRAS guidelines for specific exemptions and zero-rated supplies.
How to create proper invoices, handle GST, and get paid on time
What must a tax invoice include in Singapore?
A GST-registered business must include: your business name and GST registration number, the invoice date and a unique number, the customer name and address, a description of goods or services, the total amount excluding GST, the GST amount at 9%, and the total amount including GST. For invoices under S$1,000, a simplified tax invoice with less detail is allowed.
Do you need to charge GST on your invoices?
Only if your business is GST-registered. If you are registered, you must charge 9% GST on all taxable supplies and show it clearly on the invoice. If you are not registered, do not show any GST amount. Charging GST when you are not registered is an offence. Make sure your invoice template matches your registration status.
How do you handle invoices for overseas clients?
Services provided to overseas clients are often zero-rated for GST (0% instead of 9%) if they meet certain conditions — the client is outside Singapore, and the service is not performed in Singapore. You still issue an invoice, but the GST line shows S$0.00. Keep proof that the client is overseas, such as their business address and contract details.
What payment terms are standard in Singapore?
The most common payment terms are 30 days from invoice date (Net 30). Some businesses use 14 days or 7 days for smaller amounts. Government agencies and large corporates may take 30 to 60 days. Stating clear payment terms on your invoice helps avoid disputes. You can also offer a small discount (e.g., 2% off for payment within 7 days) to speed up collection.
How do you calculate the GST portion of a total amount?
If you have a GST-inclusive amount and need to find the GST portion, divide the total by 1.09 to get the amount before GST, then subtract. For example, a total of S$1,090 divided by 1.09 equals S$1,000 before GST. The GST amount is S$90. This is useful when clients give you a budget including GST and you need to work out your actual fee.
What is a credit note and when do you issue one?
A credit note is issued when you need to reduce the amount on a previous invoice — for example, if you gave a discount after invoicing, the client returned goods, or you overcharged by mistake. The credit note should reference the original invoice number, show the reduction amount and GST adjustment, and carry its own unique number. It reduces your GST liability for that quarter.
How long should you keep invoice records?
IRAS requires you to keep all invoices and supporting documents for at least five years from the end of the accounting period. This includes both invoices you issue and invoices you receive from suppliers. Digital copies are acceptable as long as they are legible and complete. Good record-keeping protects you during audits and makes tax filing much easier.
IRAS-Aligned: Based on 2025 IRAS rates and thresholds. For personal advice, speak to a qualified tax professional.
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Disclaimer: This calculator provides estimates based on current HMRC rates and thresholds for the 2025/26 tax year. It does not constitute professional tax, financial, or legal advice. Your actual liability may differ depending on your individual circumstances. Always consult a qualified accountant or tax adviser before making financial decisions. Read our terms