Goods and Services Tax Act: Singapore's GST Act (Cap. 117A) governing tax invoice requirements including mandatory information for GST-registered businesses, specific formatting requirements, and valid tax invoice components
Income Tax Act: Singapore's Income Tax Act (Cap. 134) outlining record-keeping and documentation requirements for business transactions and tax reporting purposes
Electronic Transactions Act: Singapore's Electronic Transactions Act (Cap. 88) specifying requirements for electronic invoices, digital signatures, and electronic record retention standards
ACRA Requirements: Accounting and Corporate Regulatory Authority requirements for business registration information and record keeping standards
Tax Invoice Label: mandatory requirement to clearly state 'Tax Invoice' on the document
GST Registration Number: Requirement to display the company's GST registration number on the invoice
Invoice Date: mandatory inclusion of the date when the invoice is issued
Sequential Invoice Number: Requirement for unique, sequential numbering of invoices
Business Details: mandatory inclusion of business name, address, and registration number
Customer Information: Requirement to include customer's name and address on the invoice
Item Description: Detailed description of goods or services provided
Price Breakdown: Requirement to show price before GST, GST amount, and total amount
GST Rate: Clear indication of the GST rate applied to the transaction
Customer GST Number Requirement: For transactions exceeding SGD 1,000, requirement to include customer's GST registration number if they are GST-registered
