Singapore legislation
Regulation 13B
Regulation 13B
Inclusion of certain details in invoices
Subregulation 1
The Comptroller may, for the protection of revenue, direct a taxable person in writing to include statements of one or more of the following particulars in any tax invoice, simplified invoice or invoice that the taxable person issues for a taxable supply of goods made by the taxable person to any person in Singapore:
the model of the goods supplied;
the serial number of the goods supplied;
any other particulars specified by the Comptroller in the direction.
Subregulation 2
A taxable person to whom the Comptroller has given a direction under paragraph (1) must comply with the direction in the manner and within the time specified in the direction.
Subregulation 3
In this regulation —
Definition
“invoice” means any invoice issued by a taxable person to a person that is not a taxable person, in relation to a supply that the taxable person makes to that person;
Definition
“simplified invoice” means the tax invoice mentioned in regulation 13;
Definition
“tax invoice” means the tax invoice mentioned in regulations 10 and 11.