Compliance
GST Tax Invoice Template for Singapore Vet Clinics
GST Tax Invoice Template for Singapore Vet Clinics
Based on IRAS guidance on invoicing customers and the GST InvoiceNow Requirement (checked October 2026)
If your clinic is GST-registered, the documents you give clients have to meet IRAS's rules. A client who isn't GST-registered, which is usually the case for an individual pet owner, can be given a receipt instead of a tax invoice. A GST-registered client, such as a company paying the bill, needs a tax invoice. This page sets out what each document must show, with templates you can copy.
This is a practical guide, not tax advice. Check IRAS's current guidance, and speak to your accountant about your clinic's situation.
Which Document Do You Need?
| Situation | What to issue |
|---|---|
| The client is GST-registered (for example, a company paying the bill) | A tax invoice, within 30 days of the supply |
| The client is GST-registered and the total is S$1,000 or less, including GST | A simplified tax invoice can be used instead of a full tax invoice |
| The client isn't GST-registered (most pet owners) | A receipt can be issued instead of a tax invoice |
What Each Document Must Show
| Detail | Tax invoice | Simplified tax invoice | Receipt |
|---|---|---|---|
| The words "Tax Invoice", shown prominently | ✓ | ||
| Your clinic's name | ✓ | ✓ | ✓ |
| Your clinic's address | ✓ | ✓ | |
| Your GST registration number | ✓ | ✓ | ✓ |
| Date of issue | ✓ | ✓ | ✓ |
| An invoice or receipt number | ✓ | ✓ (serially numbered) | |
| The client's name and address | ✓ | ||
| A description of the goods or services | ✓ | ✓ | |
| The GST rate | ✓ | ||
| The total excluding GST | ✓ | ||
| The GST amount | ✓ | ||
| The total including GST | ✓ | ✓ | ✓ |
| A statement that the price includes GST | ✓ | ✓ |
Template: Tax Invoice
TAX INVOICE
| Detail | Entry |
|---|---|
| Clinic | [Clinic name] |
| Address | [Clinic address] |
| GST Reg. No. | [GST registration number] |
| Invoice No. | [e.g. INV-0001] |
| Date of issue | [Date] |
| Bill to | [Client name] |
| Client address | [Client address] |
| Description | Qty | Unit price (excl. GST) | Amount (excl. GST) |
|---|---|---|---|
| e.g. Consultation | 1 | S$60.00 | S$60.00 |
| e.g. Vaccination | 1 | S$45.00 | S$45.00 |
| ___ | ___ | ___ | ___ |
| Totals | Amount |
|---|---|
| Total excluding GST | S$105.00 |
| GST at 9% | S$9.45 |
| Total including GST | S$114.45 |
Template: Simplified Tax Invoice (S$1,000 or Less)
| Detail | Entry |
|---|---|
| Clinic | [Clinic name] |
| Address | [Clinic address] |
| GST Reg. No. | [GST registration number] |
| Date of issue | [Date] |
| Description | Amount (incl. GST) |
|---|---|
| e.g. Consultation and vaccination | S$114.45 |
| Total including GST | S$114.45 |
Price payable includes GST.
Template: Receipt (Client Not GST-Registered)
| Detail | Entry |
|---|---|
| Receipt No. | [Serial number] |
| Date of issue | [Date] |
| Clinic | [Clinic name] |
| GST Reg. No. | [GST registration number] |
| Total including GST | S$114.45 |
Price payable includes GST.
Receipts must be serially printed, and you must keep a duplicate copy of each one.
Keeping Records
- Keep the tax invoices you issue and receive for at least 5 years.
- If you invoice in a foreign currency, convert the amounts to Singapore dollars using IRAS's approved exchange rates for GST purposes.
InvoiceNow: Sending Invoice Data to IRAS
GST-registered businesses will have to send invoice data to IRAS through an InvoiceNow-Ready Solution, via an IMDA-accredited Access Point Provider. IRAS is bringing this in by phase:
| From | Who it applies to |
|---|---|
| 1 Nov 2025 | Companies that register for GST voluntarily within 6 months of incorporation |
| 1 Apr 2026 | Businesses applying for voluntary GST registration on or after 1 Apr 2026 |
| 1 Apr 2028 | Businesses applying for compulsory GST registration on or after 1 Apr 2028, and existing GST-registered businesses with total annual supplies of S$200,000 or less |
| 1 Apr 2029 | Existing GST-registered businesses with total annual supplies of S$1,000,000 or less |
| 1 Apr 2030 | Existing GST-registered businesses with total annual supplies of S$4,000,000 or less |
| 1 Apr 2031 | Existing GST-registered businesses with total annual supplies above S$4,000,000 |
"Total annual supplies" is the Box 4 value across your accounting periods ending in calendar year 2025. Check IRAS's InvoiceNow page for the details that apply to your clinic.
How PetChart Helps
For GST-registered clinics, PetChart prints A4 tax invoices with your clinic's name, address and GST registration number, an invoice number and date, the client's name and address, each item, the total excluding GST, the GST at 9%, the total including GST, and "The price payable includes GST". Unpaid invoices show a PayNow QR code, and the GST summary gives you the figures for your F5 return. PetChart doesn't send invoice data through InvoiceNow yet.
Sources
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