Singapore legislation
Regulation 13
Regulation 13
Simplified invoices
Subregulation 1
Except as the Comptroller may otherwise allow and subject to paragraphs (2) to (3B), where a registered taxable person provides a tax invoice in accordance with regulation 10 and the amount payable stated in the tax invoice, including tax, does not exceed $1,000, the tax invoice need contain only the following particulars:
the name, address and registration number of the supplier;
(aa)an identifying number;
the date of issue of the invoice;
a description sufficient to identify the goods or services supplied; and
the total amount payable including the total tax chargeable.
Subregulation 2
Except as the Comptroller may otherwise allow, where a registered taxable person provides an invoice in accordance with this regulation, the registered taxable person —
must only include particulars of supplies that are subject to the same rate of tax; and
must not include particulars of any supply that —
is zero-rated; or
is an exempt supply.
Subregulation 3
Subject to paragraph (2), where, on or after the date a specified change occurs, a registered taxable person provides an invoice in accordance with this regulation in relation to a supply of goods and services, and —
the consideration for the supply was paid in whole and the supply was performed in whole, before the specified change occurred; or (b)the supply spanned the specified change, and the invoice is for the part of the supply for which consideration was paid or that was performed before the specified change occurred, the registered taxable person must include in the invoice —
the applicable tax rate that the supply or part of the supply (as the case may be) was subject to before the specified change occurred; or
the amount of tax chargeable at the tax rate mentioned in sub-paragraph (c).
Subregulation 3A
Where a registered taxable person —
provides an invoice in accordance with this regulation in relation to a supply of any beverage product affixed with a deposit mark (whether or not together with any other goods or services); and
collects or intends to collect a BCRS deposit for that beverage product in accordance with section 23Q of the Resource Sustainability Act 2019,the registered taxable person may (but need not) include the BCRS deposit in the invoice.
Subregulation 3B
For the purposes of paragraph (3A), except as the Comptroller may otherwise allow, where a registered taxable person includes the BCRS deposit for a beverage product in an invoice, the registered taxable person must —
where the invoice contains a description separately identifying any beverage product supplied, or goods or services supplied that include any beverage product — ensure that the amount payable for the beverage product or goods or services (as the case may be) stated in the invoice excludes any BCRS deposit;
include the following additional particulars in the invoice: (i)a description sufficient to identify any BCRS deposit as such;
the amount of any BCRS deposit or deposits payable, shown as a separate amount —
for each beverage product supplied;
for each class of beverage products supplied;
for each description of goods or services supplied that include one or more beverage products; or
for all the beverage products supplied, in a single total amount;
a statement to the effect that no tax under the Act is chargeable on any BCRS deposit; and
the total amount payable including the total tax chargeable and the total amount of any BCRS deposit or deposits payable for any beverage product supplied; and
ensure that the total amount payable mentioned in sub-paragraph (b)(iv) does not exceed $1,000.
Subregulation 4
For the purposes of this regulation —
a supply spans a specified change if the supply is treated as such under section 39(3) of the Act; and
a supply is performed in part or is performed in whole if the supply is treated as such under section 39(4) of the Act.
Subregulation 5
In this regulation —
Definition
“beverage container return scheme deposit” or “BCRS deposit” means the deposit mentioned in section 23Q(1) of the Resource Sustainability Act 2019;
Definition
“beverage product” and “deposit mark” have the meanings given by section 23M(1) of the Resource Sustainability Act 2019;
Definition
“specified change” and “tax rate” have the meanings given by section 39(1) of the Act.