Appendix 45A: Contents of a GST invoice (Singapore)

45 Singapore

Commentary

Characteristic	Full GST invoice	Simplified invoice
The words 'Tax Invoice'	✓
The name, address and GST number of the supplier	✓	✓

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Group relief for carried-forward losses

Trade or hobby

Parking provision and expenses

Special rate pool and long life assets

Premiums on the grant or surrender of a lease

Tax on UK resident beneficiaries of non-resident trusts ― overview

Holdover relief for disposals by trustees

Interest on late paid tax

Exemption ― overview ― items exempt from VAT in the UK

Interest and penalties on late paid tax under self assessment

Payments on account (POA)

Incentives, awards and prizes

Gifts out of surplus income

Reverse charge ― buying in services from outside the UK

Foreign exchange issues

Foreign self-employment

Allowable deductions for employee-related expenses

Enterprise investment scheme tax relief

Non-business expenses

Outright gifts

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Home / Tolley's EU and Global VAT /45 Singapore / Appendix 45A: Contents of a GST invoice (Singapore)

Appendix 45A: Contents of a GST invoice (Singapore)

45 Singapore

Group relief for carried-forward losses

Trade or hobby

Parking provision and expenses

Special rate pool and long life assets

Premiums on the grant or surrender of a lease

Tax on UK resident beneficiaries of non-resident trusts ― overview

Holdover relief for disposals by trustees

Interest on late paid tax

Exemption ― overview ― items exempt from VAT in the UK

Interest and penalties on late paid tax under self assessment

Payments on account (POA)

Incentives, awards and prizes

Gifts out of surplus income

Reverse charge ― buying in services from outside the UK

Foreign exchange issues

Foreign self-employment

Allowable deductions for employee-related expenses

Enterprise investment scheme tax relief

Non-business expenses

Outright gifts

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Appendix 45A: Contents of a GST invoice (Singapore)

45 Singapore

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TOLLEY

POLICIES

EXAM TRAINING

RESEARCH AND GUIDANCE

PROFESSIONAL DEVELOPMENT