A Singapore GST invoice — a "tax invoice" — is what your client uses to claim input tax, and what the IRAS expects when it looks at your books. For freelancers it proves a taxable supply happened. Get the required fields in and payment is smooth; miss them and the invoice is not a proper tax invoice.
What to include
A valid Singapore tax invoice needs your GST registration number, the invoice date, the "Tax invoice" label, a description of the supply, and the GST amount. These are mandatory for GST-registered businesses. Add your UEN and GST number prominently, plus the client's details and an invoice number, so the record is complete.
How the tax/calculation works
Singapore tax invoices require your GST registration number, the date, and the GST shown per line or as a total. The standard rate is 9% from 2024 (up from 8%), with some supplies zero-rated or exempt. This template applies 9%. If you bill a client overseas, check whether the supply is zero-rated for exports before you finalise the total.
Example line items
Invoice
Singapore GST invoice
- Invoice no.
- INV-2026-014
- Date
- 2026-07-15
From
Your Company
123 Business Rd, Your City
GST Reg. No.: M90345678A
To
Client Name
Client Company, Client City
| Description | Qty | Rate | Amount |
|---|---|---|---|
| Mobile app development | 1 | S$6,000.00 | S$6,000.00 |
| Support – monthly | 3 | S$400.00 | S$1,200.00 |
- Subtotal
- S$7,200.00
- GST (9%)
- S$648.00
- Total
- S$7,848.00
Notes
Payment within 30 days. Thank you.
Example preview — not a real invoice
Keep the lines concrete so the total is easy to check. For instance: Mobile app development at 1 × S$6,000.00, and Support – monthly at 3 × S$400.00. Show quantity, unit price, and the GST per line, then total it openly.
Practical tips
Only GST-registered businesses should issue tax invoices — if you are below the threshold, a simpler invoice is fine. Show your UEN and GST number so clients can claim input tax without a query. Keep records for 5 years under IRAS rules. Steady habits — sequential numbering, clear payment terms, prompt delivery — reduce late payments and build the reputation that brings clients back.
Getting the format right is mostly habit: your UEN, the GST number, and the 9% rate are fixed, and a clear layout keeps clients happy. A reliable invoice generator places your UEN and GST number automatically, leaving you with the work you actually enjoy.