Receipt Template for Singapore Caterers and Venues

What IRAS asks for on a receipt

A GST-registered business may issue a receipt instead of a tax invoice to a customer who is not GST registered. IRAS says the receipt must be serially printed and show the date of issue, your business name and GST registration number, the total amount payable including the GST, and the words Price payable includes GST.

You must keep a duplicate of every receipt you issue. You do not need IRAS approval if you choose not to issue receipts at all, but if a customer asks for one you must provide it, and you still need proper records of every transaction.

For a caterer handling weddings, choosing not to issue receipts is a bad idea. Families pay in stages, often from different relatives, and a numbered receipt for each payment is what stops arguments on the wedding day about what has been paid.

Deposit, progress and balance receipts

A typical wedding catering booking has three payments: a deposit to confirm the date, a progress payment once the menu and headcount are fixed, and the balance a week or so before the event. Issue a receipt for each one from the same numbered series, and show the booking reference, the stage, the amount, the total paid so far and the balance left.

The GST treatment of deposits depends on what the deposit is. IRAS treats a deposit that is part-payment for the booking as payment when received, even if refundable, so GST on it falls into that period. A security deposit held only pending confirmation is not payment until it is applied. Most wedding deposits are part-payment, so the receipt should say Price payable includes GST.

If a relative pays on the couple's behalf, name the payer but keep the receipt under the couple's booking. It makes refunds and disputes far easier to handle.

• Serial number printed on the receipt
• Date of issue
• Your business name and GST registration number
• Total amount payable, including GST
• The words Price payable includes GST
• Booking reference, payment stage and balance remaining

Payment plan for a void deck wedding

Malay wedding reception for 400 guests at a void deck, catered buffet with pelamin and canopy, paid in three stages

• Caterer does not impose a service charge, so prices are GST-inclusive on the quotation.
• Each payment receipted from one serial series.
• Balance due seven days before the wedding.

What your receipt must show in Singapore

Receipts for void deck and community hall weddings

Malay weddings at void decks and community clubs are usually handled by a caterer who also supplies the pelamin, the canopy, tables and chairs, and the service crew. The receipt should itemise what the payment covers, or at least point to the quotation that does, because the same family often books the caterer again for other celebrations.

Halal caterers can add their MUIS certification reference to the receipt footer. Families rarely ask for it on a receipt, but it costs nothing and reassures guests who ask the organiser.

PayNow, cash and cheques

PayNow transfers are now the most common way families pay caterers. Record the transaction reference on the receipt and issue it when the money shows in your account, not when the screenshot arrives in your chat.

Cash is still used for balances, especially at void deck weddings. Count it with the payer present, issue the receipt on the spot, and bank it quickly. A duplicate receipt book remains perfectly acceptable, provided the numbers are continuous and the duplicates are kept.

Keeping receipts for five years

IRAS requires GST-registered businesses to keep business and accounting records for at least five years, including tax invoices, simplified tax invoices, serially numbered receipts and cash register tapes. Failing to keep them can lead to input tax claims being disallowed and penalties.

Electronic records are acceptable without separate approval, provided they are complete and can be retrieved. If you send receipts by WhatsApp or email, keep the originals in your own system as well.

If you are not GST registered

Plenty of smaller caterers are below the S$1 million compulsory registration threshold. If that is you, your receipts must not show a GST number, a GST amount or the words Price payable includes GST. A plain numbered receipt with your business name, the date, the amount and what it is for is enough.

Watch your turnover as the business grows. IRAS assesses liability on the past calendar year and on what you reasonably expect over the next 12 months, and your receipt template will need to change on the day registration takes effect.

Refunds and postponed weddings

When a wedding is postponed, the payments usually move with it. Keep the original receipts valid, note the new date on the booking, and issue a short letter or revised payment plan so the family knows the deposit now secures the new date.

When a booking is cancelled, work out the refund under the terms on the signed quotation, pay it back to whoever paid, and keep a refund note showing the calculation. If GST was already accounted for on a deposit you now refund, speak to your accountant about the adjustment in your next return.

Refunds by PayNow should go back to the same account the money came from. Paying a refund to a different relative, even at the family's request, invites a dispute later about who was owed what.

Receipts in Venura

In Venura every payment is recorded against the booking, the receipt carries its own serial number and the running balance, and you can send it on WhatsApp or email as soon as you record it. Currency is set to Singapore dollars and GST to 9% per line. Singapore pricing is quoted individually.

Receipt questions from Singapore