Singapore

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 142 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

36 taxes at rates of 0, 7, 8, 9, 10, 15

domestic, domestic_reverse_charge, exempt, export, foreign_services_received, import, not_subject

Periodic declarationThe form the ledger is read into, the cadences it is filed on, and how many boxes it has.

• SG-GST-F5 — 17 boxes, filed month or quarter or half_year

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

pint-sg — no obligation in law

No Singapore statute obliges a business to send an electronic invoice to another business or to accept one, so the obligation is `none` and mandatory_from is empty. What Singapore has instead is the GST InvoiceNow Requirement: a GST-registered business submits the data of its sales and purchase invoices to IRAS through InvoiceNow, the Peppol network IMDA runs as the Singapore Peppol Authority, by the earlier of the day it files the relevant GST return and that return's due date. IRAS, GST InvoiceNow Requirement, and its e-Tax Guide (second edition, 9 March 2026, paragraph 2.3): from 1 November 2025 for companies registering voluntarily within six months of incorporation, from 1 April 2026 for every new voluntary registrant, as a condition of voluntary registration; then, in phases on 1 April 2028 (new compulsory registrants, and existing ones with annual supplies up to $200,000), 1 April 2029 (up to $1 million), 1 April 2030 (up to $4 million) and 1 April 2031 (the rest), by legislative amendments the e-Tax Guide says will be enacted at a later date. It is a transmission to the tax administration, which a buyer's invoice may or may not travel with, and not an exchange between businesses; the vocabulary has no word for it, which docs/international.md records. The profile is PINT SG Billing (customization urn:peppol:pint:billing-1@sg-1), the data format of the requirement. A party is addressed by its UEN under ICD 0195, Singapore Nationwide E-Invoice Framework, the Peppol ID the e-Tax Guide asks every business to register in the SG Peppol Directory. The GST registration number — the UEN for most companies, an M-prefixed number for others — has no ISO 6523 scheme of its own, so vat_scheme is empty. PINT SG carries its own GST category codes (SR, ZR, ES33, ESN33, OS, NG, SRCA-S, SRCA-C, SRRC and others), which are not the UNCL5305 letters vat_category holds: each tax names its PINT SG code in its legal_reference.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• SG-SFRSSE-SFP — 31 lines
• SG-SFRSSE-IS — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

24 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-21

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.1.0 — published 2026-09-21

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from