GST Act Section 39: Key legislation governing invoicing requirements under Singapore's Goods and Services Tax Act, specifying mandatory elements for valid tax invoices
GST (General) Regulations: Specific regulations detailing self-billing arrangements and compliance requirements under Singapore's GST framework
IRAS e-Tax Guide: Official guidance document on self-billing requirements and procedures issued by the Inland Revenue Authority of Singapore
Income Tax Act: Legislation governing documentation requirements for business records and conditions for tax deductibility of expenses
Contract Act (Cap. 53): Singapore's primary contract law legislation establishing requirements for valid contracts, including consideration and basic contractual elements
Electronic Transactions Act: Legislation governing electronic records and signatures, relevant for electronic self-invoicing systems
Self-Billing Agreement Requirements: mandatory written agreement between parties, including supplier's agreement not to issue tax invoices and procedures to prevent double counting of input tax
mandatory Invoice Information: Required elements including 'Tax Invoice' marking, serial number, date, party details, GST registration numbers, descriptions, quantities, values, GST rates and amounts
