Goods and Services Tax Act: Primary legislation governing GST in Singapore (Cap. 117A), critical for invoice requirements including GST registration numbers, tax amounts, and proper invoice format
Income Tax Act: Singapore tax legislation (Cap. 134) that governs income tax implications of business transactions and record-keeping requirements
Contract Law: Basic law governing contractual relationships in Singapore (Cap. 43), essential for terms and conditions in supply invoices
Sale of Goods Act: Legislation (Cap. 393) governing the sale of goods, including rights and obligations of both parties in a supply contract
Electronic Transactions Act: Law (Cap. 88) governing electronic commerce and digital signatures, relevant for electronic invoicing
Business Names Registration Act 2014: Legislation requiring proper business registration details to be displayed on business documents including invoices
Companies Act: Primary legislation (Cap. 50) governing company operations in Singapore, including requirements for business documentation
Consumer Protection (Fair Trading) Act: Law (Cap. 52A) ensuring fair trading practices and consumer protection in business transactions
Consumer Protection (Trade Descriptions and Safety Requirements) Act: Legislation governing accurate description of goods and services in business documents
Invoice Content Requirements: Mandatory elements including supplier details, registration numbers, dates, description of goods/services, GST details, payment terms, and total amounts
