Short answer
To claim input tax in Singapore you need a full tax invoice addressed to you or, for purchases of S$1,000 or less including GST, a simplified tax invoice. A simplified invoice shows the supplier's name, address and GST number, an identifying number, the date, a description, the total including GST and a 'price payable includes GST' statement. Keep records for at least 5 years.
Key takeaways
- Simplified tax invoices are allowed when the total payable including GST is S$1,000 or less.[2]
- Claiming input tax needs a full tax invoice addressed to you, or a simplified tax invoice for purchases of S$1,000 or below.[2]
- Keep records for at least 5 years; records can be kept electronically.[1]
- Failing to keep records can lead to fines and disallowed claims.[2]
Simplified versus full tax invoices
IRAS's record-keeping guide for GST-registered businesses explains that when the total amount payable, including GST, does not exceed S$1,000, a simplified tax invoice may be issued.[2] It carries fewer details than a full tax invoice; notably, it does not need the customer's name.
| Detail | Simplified tax invoice (≤ S$1,000 incl. GST) |
|---|---|
| Supplier's name, address and GST registration number | Yes[2] |
| Identifying number | Yes[2] |
| Date of issue | Yes[2] |
| Description of goods or services | Yes[2] |
| Total amount payable including GST | Yes[2] |
| The words 'Price Payable includes GST' | Yes[2] |
| Customer's name | Not required[2] |
- Simplified tax invoice (Singapore)
- A tax invoice with reduced details that a GST-registered supplier may issue when the total payable including GST is S$1,000 or less. It supports an input tax claim for purchases of that size.
What you need to claim input tax
To claim input tax you must hold either a valid full tax invoice addressed to your business or, for a purchase of S$1,000 or below including GST, a simplified tax invoice. IRAS's guide notes that food and drink entertainment expenses need a simplified tax invoice regardless of amount.[2]
- Card slips and payment confirmations prove you paid; they are not tax invoices.
- Over S$1,000 — ask for a full tax invoice made out to your business.
- Overseas purchases in another currency are treated differently; keep the receipt in its own currency and let your accountant handle conversion.
How long to keep records
IRAS requires GST-registered businesses to keep proper records for at least 5 years, and records can be kept manually or electronically.[1][2] The guide adds that failing to keep records for the required period is an offence that can lead to a fine, imprisonment or both, and that claims may be disallowed.[2]
A quarterly routine for small businesses
- Capture each receipt in NexaLink Scanner when you get it; GST is read on the phone and flagged if uncertain.
- Tag S$1,000-plus purchases and check you hold a full tax invoice addressed to you.
- Use categories for expense types and, on Pro, projects for clients or jobs.
- Each GST quarter, export a CSV and share it with your accountant or import it into your accounting software — Xero is common in Singapore; see Xero (direct connection in development).
- Keep the exported CSV and PDF report with your records: the app stores receipts on your phone, and five years outlasts most phones.
Key facts about NexaLink Scanner
- What it is: NexaLink Scanner is a private receipt and expense organiser for iOS and Android, built for freelancers, sole traders, contractors and small businesses. It is not accounting software and does not file tax returns.
- How it reads receipts: text is read on the phone (on-device OCR) and capture works offline. Merchant, date, total and tax are filled in; any value it is unsure of is flagged, and a low-confidence total cannot be saved until you confirm it.
- Where data lives: receipts are stored on your phone and do not sync to the web. Data leaves only when you export it.
- Free plan: 50 receipts, on-device reading, search, 5 default categories and CSV export. CSV export is free on every plan, always.
- Pro: $4.99 a month or $39.99 a year — unlimited receipts, custom categories, projects and tags, a PDF expense report in the app, tax and multi-currency reports. Image ZIP export and Xero / QuickBooks import files are coming soon.
- Accounting connections (none live yet): Xero — First · V1.1 · QuickBooks Online — Next · V1.2 · FreeAgent — Planned · Sage Accounting — Planned · Zoho Books — Planned · TallyPrime — Import file first. CSV export works with any accounting tool today. Status as of 2026-11-10; see accounting integrations.
Frequently asked questions
When can a supplier issue a simplified tax invoice in Singapore?
When the total amount payable, including GST, does not exceed S$1,000.[2]
Can I claim input tax with a simplified tax invoice?
Yes, for purchases of S$1,000 or below including GST. Above that you need a full tax invoice addressed to you.[2]
How long must GST records be kept in Singapore?
At least 5 years.[1]
Can records be kept electronically?
Yes. IRAS says records may be kept manually or electronically.[2]
What about entertainment meals?
IRAS's guide says food and drink entertainment expenses need a simplified tax invoice regardless of amount.[2]
Does NexaLink Scanner file GST returns?
No. It captures and organises receipts and exports CSV. You file through myTax Portal, your accounting software or your accountant.
Sources
- IRAS — GST: keeping records — checked on 2026-11-10
- IRAS — Record keeping guide for GST-registered businesses (PDF) — checked on 2026-11-10