What must a Singapore invoice include?

A basic invoice should show: your business (or your) name and contact details, your client's name, a unique invoice number, the invoice date, a description of goods or services, the quantity and unit price, and the total amount payable. If you are GST-registered, you must issue a 'tax invoice' with extra fields — see below. If you are not GST-registered, a plain invoice with the fields above is enough, and you must NOT add or mention GST.

Do I need to charge GST on my invoice?

Only if you are GST-registered. GST registration is compulsory once your taxable turnover exceeds S$1 million over a 12-month period; below that you can register voluntarily but most small freelancers don't. If you ARE registered, you charge 9% GST (the rate since 1 January 2024) and must issue a tax invoice. If you are NOT registered, charging or even labelling an amount as 'GST' is not allowed — your invoice total is simply your fee with no GST line.

What is the difference between a tax invoice and a normal invoice?

A 'tax invoice' is the GST document that GST-registered businesses must issue so their customers can claim input tax. It must carry the words 'Tax Invoice', your GST registration number, the 9% GST amount, and totals both excluding and including GST. A normal (non-tax) invoice is what a non-GST-registered freelancer issues — it lists the work and the amount due, with no GST. If you're not registered, you issue a normal invoice.

What is a simplified tax invoice?

If you are GST-registered and the total payable (including GST) is S$1,000 or less, you may issue a 'simplified tax invoice' with fewer details — you can omit the customer's name and address, for example. Above S$1,000 you must issue a full tax invoice with all required fields. Non-registered businesses don't deal with tax invoices at all.

Do I need to put my UEN on an invoice?

It's not strictly mandatory for every invoice, but including your UEN (Unique Entity Number) is good practice — it identifies your registered business, helps clients with their records, and is expected by many corporate clients before they pay. If you are GST-registered, your GST registration number is mandatory on a tax invoice. Sole proprietors and freelancers without a registered entity can invoice under their own name.

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How to Create an Invoice in Singapore (2026): Free Template + GST Rules

verifiedBy Smart Calculator Editorial·Verified against official .gov.sg sources·4 June 2026

What a Singapore invoice must include, when to add 9% GST, tax invoice vs normal invoice, and a free invoice generator. Plain-English guide for freelancers & SMEs.

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The short version: a Singapore invoice needs your details, the client's name, a unique invoice number, the date, a line-by-line description of the work, and the total. The only real complication is GST — and it's binary: if you're GST-registered you charge 9% and issue a "tax invoice"; if you're not, you charge no GST and a plain invoice is fine. Skip the templates in your downloads folder and build one in under a minute with the free Invoice Generator.

Quick answer: what goes on a Singapore invoice

A valid invoice in Singapore shows: your name/business + contact, the client's name, a unique invoice number, the invoice date, a description of goods/services with quantity and price, and the total payable. GST-registered businesses add a few more fields and 9% GST (a "tax invoice"); everyone else issues a plain invoice with no GST.

Most invoicing confusion in Singapore comes down to one question — am I GST-registered? — and people overcomplicate everything else. The fields are simple, the format is flexible (there's no government template you must use), and the law only gets specific once GST is involved. Here's the whole thing.

Step 1 — the fields every invoice needs

Whether or not you charge GST, an invoice should contain:

Field	Example
Your name / business name	Acme Consulting / Jane Tan
Your contact + UEN (if registered)	jane@email.com · UEN 53312345A
Client (bill-to) name & address	ABC Pte Ltd, 123 Example Rd
Invoice number (unique, sequential)	INV-0001
Invoice date	4 June 2026
Description of goods/services	"Brand design — 2 days"
Quantity & unit price	2 × S$800
Total amount payable	S$1,600
Payment terms / method	"Within 14 days via PayNow"

A unique, sequential invoice number matters more than people think — it's how you (and IRAS, if ever asked) track what's been billed and paid. Don't reuse numbers.

Step 2 — decide if GST applies

This is the only part with real rules.

You must register for GST once your taxable turnover exceeds S$1 million over a 12-month period. Below that, registration is voluntary — and most freelancers and small businesses stay unregistered to keep invoicing simple.

If you are GST-registered: you charge 9% GST (the rate since 1 January 2024) and must issue a tax invoice (next section).
If you are NOT GST-registered: you charge no GST. Critically, you must not label any part of your invoice as "GST" — only registered businesses may charge it. Your total is simply your fee.

Need to work GST backwards or forwards on a figure? Use the GST Calculator.

Step 3 (GST-registered only) — issue a proper tax invoice

If you're registered, a full tax invoice must include:

The words "Tax Invoice"
Your name, address and GST registration number
The invoice date and a unique invoice number
Your customer's name and address
A description of the goods/services
The total excluding GST, the GST rate (9%) and amount, and the total including GST

Simplified tax invoice: if the total payable (including GST) is S$1,000 or less, you may issue a simplified version that omits some fields (e.g. the customer's name and address). Above S$1,000, use the full format.

A worked example for a registered business billing S$1,600 of work:

Item	Amount
Subtotal (excl. GST)	S$1,600.00
GST @ 9%	S$144.00
Total payable	S$1,744.00

A non-registered freelancer doing the same work simply bills S$1,600, no GST line.

Step 4 — send it and get paid

Format: PDF is the standard. It's tamper-evident, looks professional, and every client can open it.
Payment details: state how to pay (PayNow UEN/number, or bank account) and your terms ("payment within 14 days"). Vague terms are the #1 cause of late payment.
Keep records: keep a copy of every invoice. GST-registered businesses must keep records for at least five years; even if you're not registered, you'll need them for your income tax filing.
Follow up: a polite reminder a few days before the due date dramatically improves on-time payment.

The fastest way: use the generator

You don't need Word, Excel, or a paid subscription. The free Invoice Generator builds a clean, GST-ready Singapore invoice in your browser:

Toggle GST on/off — it auto-calculates 9% only if you're registered.
Add as many line items as you need; subtotal, GST and total update live.
Save your business details on your device so you don't re-type them next month.
Download as PDF straight from your browser.

Nothing is uploaded — it all runs locally — and there's no sign-up.

Common mistakes to avoid

Charging GST when you're not registered. Not allowed. Drop the GST line entirely.
Reusing invoice numbers. Keep them unique and sequential.
Forgetting your UEN / GST number. Corporate clients often won't pay without it.
No payment terms. Always state when and how to pay.
Editable formats sent to clients. Send a PDF, not a Word/Excel file.

The bottom line

Invoicing in Singapore is simple once you answer one question: are you GST-registered? If not, list your details, the work, and the total — done. If you are, add the tax-invoice fields and 9% GST. Either way, the Invoice Generator handles the format and the maths for you.

This guide is general information, not tax advice. For GST registration and record-keeping rules, refer to IRAS.