Invoicing in Singapore

The tax regime

Singapore taxes most sales under a GST system (regime type: gst). The document title Ochre prints is “Tax Invoice” once you're registered, or “Invoice” if you're not.

Tax registration number

The tax registration number for Singapore is labelled GST Registration No. on an Ochre invoice.

Format: one of "M", then 8 digits, then 1 uppercase letter; 9 digits, then 1 uppercase letter; 8 digits, then 1 uppercase letter; or "T", then 2 digits, then 2 uppercase letters, then 4 digits, then 1 uppercase letter.

Registration & thresholds

1,000,000 SGD — Mandatory if taxable turnover exceeds S$1M (retrospective or prospective basis). Voluntary registration allowed below.

Rates

Rates shown above are for Domestic supply; this pack also defines Export / international services for cross-border or special-case supplies.

Price display

Ochre's default for Singapore is tax-exclusive pricing on a line item.

For consumer-facing (B2C) prices, the displayed price must include tax.

Rounding

Tax is rounded half up, applied once for the invoice total, to a precision of 0.01.

Mandatory invoice fields

• Seller's tax registration number
• Document title (e.g. “Tax Invoice”)
• Sequential invoice number
• Issue date
• Tax broken down by rate

Fiscal year & dates

The fiscal year starts January 1. Dates print in DD/MM/YYYY order.

Currency

SGD (S$), shown to 2 decimal places.

E-invoicing

InvoiceNow is MANDATORY for newly incorporated voluntary GST registrants since 1 Nov 2025 and for ALL new voluntary registrants since 1 Apr 2026; phased extension to existing GST-registered businesses 1 Apr 2028 → 1 Apr 2031 (IRAS). Ochre does not transmit via Peppol — if the mandate covers you, you also need an InvoiceNow-connected channel.

Questions