Tax Invoice Template for Singapore Venues and Caterers

Who needs a tax invoice, and by when

IRAS requires a tax invoice when your customer is GST registered, because they need it to claim input tax. It must generally be issued within 30 days of the time of supply. You do not need a tax invoice for zero-rated or exempt supplies, or for customers who are not GST registered.

In practice that splits your bookings in two. Corporate events for GST-registered companies get a tax invoice. Private weddings and birthdays, where the customer is an individual, get a receipt instead, which has its own IRAS requirements and is covered at /sg/receipt-template.

Thirty days is from the time of supply, not from the end of the month. For an event on 12 December the invoice is due by 11 January, and earlier for any payment received beforehand, because a payment before the invoice sets the time of supply at the date you receive it.

Tax invoice: company dinner and dance

Year-end dinner and dance for 200 staff of a GST-registered company in a hotel ballroom

• GST charged on the subtotal including the 10% service charge.
• Customer's name and address shown because they are GST registered.
• Issued within 30 days of the event; deposit received earlier deducted.

The particulars IRAS lists for a tax invoice

A tax invoice must show the words Tax Invoice, your name and address, your GST registration number, the invoice date and an identifying number, the customer's name and address, a description of the goods and services, the GST rate, the total excluding GST, the total GST, and the total including GST.

If the invoice covers different types of supply, the gross amount for each type must be shown separately. For most banquet invoices everything is standard-rated, but if you pass through an exempt item or a disbursement, keep it on its own line.

Show your GST number in a recognisable format. If your UEN and GST number are the same, say so; if they differ, label the GST number clearly, for example GST Reg No. followed by the number.

Service charge, discounts and the tax base

IRAS is clear that GST is charged on both the amount for the service and the service charge. On a banquet invoice the service charge is a separate line, calculated on the food, beverage and venue lines it applies to, and GST at 9% is charged on the subtotal including it.

Discounts reduce the value before service charge and GST. A corporate client who negotiated 10% off the dinner package should see the discount on the invoice, then the service charge on the discounted amount, then GST. Doing it in a different order is the most common reason finance teams return banquet invoices.

What your invoice must show in Singapore

Simplified tax invoices up to S$1,000

When the total amount payable including GST does not exceed S$1,000, you may issue a simplified tax invoice instead. It needs your name, address and GST registration number, the date, an identifying number, a description, the total including GST, and a statement that the price payable includes GST.

For caterers this suits small corporate orders such as a meeting-room lunch for 20 people or a tea break for a training day. The template switches layout automatically when the total is S$1,000 or less.

Foreign-currency invoices

Regional companies sometimes want invoices in US dollars. IRAS allows this, but the total excluding GST, the total including GST and the total GST must also be shown in Singapore dollars, converted at an exchange rate approved for GST purposes. The customer can only claim input tax on the Singapore-dollar amounts on your invoice.

The template has an exchange-rate cell that prints the three Singapore-dollar totals under the foreign-currency figures.

InvoiceNow: the timeline for venues and caterers

InvoiceNow is Singapore's network for sending invoice data electronically. Since 1 April 2026 every new voluntary GST registrant has had to send invoice data to IRAS through it. At the Committee of Supply 2026 on 26 February 2026 the requirement was extended to all GST-registered businesses: new compulsory registrants and businesses with annual supplies up to S$200,000 from 1 April 2028, up to S$1 million from 1 April 2029, up to S$4 million from 1 April 2030, and the rest from 1 April 2031.

IRAS has announced transitional funding of up to S$1,000 for SMEs to offset onboarding costs. Until your date arrives, the priority is simple: keep every tax invoice complete, because the same data fields are what InvoiceNow transmits.

Credit notes when the final count changes

Corporate events often end with a different count from the one invoiced. If you issued the tax invoice on the guaranteed 200 guests and the contract lets the company pay for 190, the correction is a credit note that refers to the original invoice, shows the reduced value, the service charge and GST on it, and the reason. If the bar tab ran over, issue a further tax invoice for the extra amount instead of reissuing the first one.

Keep the original invoice, the credit note and the signed BEO together. The customer's finance team will match them, and IRAS expects the records to explain every adjustment. The template includes a credit note sheet with the same particulars as the tax invoice.

Do the correction promptly. A credit note issued in the same month as the event keeps both your GST return and the customer's input tax claim clean, while one raised a quarter later means adjustments in two different periods.

Invoices from the booking record

In Venura the invoice is built from the booking: tables or covers, beverage package, extras, discount, service charge and GST at 9%, with deposits already received deducted. Venura is not an InvoiceNow access point, so transmission to IRAS would go through an accredited provider once your phase starts. Singapore pricing is quoted individually.

Invoice questions from Singapore