The fields, the party identifiers, the exact statutory wording for each tax treatment and the SGD rule — each cited to the statute or the tax authority, not a summary of one.
The content Singapore's rules put on the face of the document, beyond the parties, line items and totals every invoice carries.
The registration numbers and their formats the Singapore rules expect on the invoice.
When no tax is charged, the invoice has to say why — in the words the law names. Each is linked to the statute or tax authority it was read from.
InvoiceReverse charge — customer to account for GST (s. 14, GST Act 1993)Zero-rated — export of goods (s. 21(6), GST Act 1993)Zero-rated supply (s. 21, GST Act 1993)Exempt supply (Fourth Schedule, GST Act 1993)Out-of-scope supply — goods delivered outside SingaporeGST not charged by the supplier — import GST is paid by the importer to Singapore Customs (s. 8(4), GST Act 1993)IRAS: the words 'Tax Invoice', supplier name/address/GST reg no., customer name/address, identifying number, date, description, quantity/unit price/amount, total excl. GST, rate and GST, total incl. GST, S$ figures when in a foreign currency; simplified ≤ S$1,000; a non-registered seller must not issue a 'tax invoice'.
A plain PDF still counts as the invoice in Singapore; a structured e-invoice is accepted where the buyer asks for it.
Invoice by Juros-AI builds the Singapore e-invoice — EN 16931 UBL (Peppol BIS 3.0) — and checks it against the official schema on your own machine before anything is sent. Invoice by Juros-AI reads any invoice into clean data and is adding compliant invoice creation — the same rules on this page, built into the engine, run entirely on your own hardware. No cloud, nothing uploaded, no figure invented.
Every generated invoice is validated on your machine against the official artefacts — the OASIS UBL/CII schemas, the CEN EN 16931 schematron, Peppol BIS 3.0, KoSIT XRechnung, FatturaPA, KSeF FA(3) and the Peppol PINT packages. This page is a reference for build scoping; it is not legal or tax advice.