Singapore legislation
Regulation 11
Regulation 11
Contents of tax invoice
Subregulation 1
Subject to regulation 13 and except as the Comptroller may otherwise allow, a registered taxable person providing a tax invoice in accordance with regulation 10 or any other regulations made under the Act, shall state thereon the following particulars:
the words “tax invoice” in a prominent place;
an identifying number;
the date of issue of the invoice;
the name, address and registration number of the supplier;
the name and address of the person to whom the goods or services are supplied;
a description sufficient to identify the goods or services supplied and the type of supply;
for each description, the quantity of the goods or the extent of the services and the amount payable, excluding tax;
any cash discount offered;
the total amount payable excluding tax, the rate of tax and the total tax chargeable shown as a separate amount;
the total amount payable including the total tax chargeable; and
any amount referred to in sub-paragraphs (i) and (j), expressed in a currency, other than Singapore currency, shall also be expressed in Singapore currency in accordance with paragraph 11 of the Third Schedule to the Act.
Subregulation 2
Where a taxable supply takes place as described in section 11A(6) of the Act, any consignment or delivery note or similar document or any copy thereof issued by the supplier before the time of supply shall not, notwithstanding that it may contain all the particulars set out in paragraph (1), be treated as a tax invoice provided it is so endorsed.
Subregulation 3
Where a registered taxable person provides an invoice containing the particulars prescribed in paragraphs (1) and (2) and specifies thereon any goods or services which are the subject of an exempt or zero-rated supply he shall, unless the Comptroller otherwise determines, distinguish on the invoice between the goods or services which are the subject of an exempt, zero-rated or other supply and state separately the gross total amount payable in respect of each.
Subregulation 4
Without affecting paragraphs (1), (2) and (3), where section 38A of the Act applies, the tax invoice must also include —
the registration number of the customer; and
a statement sufficient to inform the customer of the relevant supply of goods or services for which the customer must account for and pay the tax on.