SINGAPORE electronic document specifications.
Release notes for Singapore PINT-SG Invoice

Version 1.3.0

Release date

May 2025

Changes to Singapore specialization of PINT

  • Cardinality for payment terms note set to mandatory. The class remains optional.

  • Code values in Tax Category code list corrected to align with rules and BIS.

  • Identifiers for rules corrected to aling with schematron by dropping the -GST- part for rules BR-DEC-01-GST-SG, BR-DEC-02-GST-SG, BR-DEC-05-GST-SG, BR-DEC-16-GST-SG, BR-DEC-17-GST-SG. For rule BR-DEC-06-SG the postfix -SG added in text message to aling with actual rule ID.

  • Changed ruleID for BR-110-GST-SG to BR-112-GST-SG to align the identifier with Singapore BIS Billing 3.

  • Rules (BR-113-GST-SG and BR-110-GST-SG) added to ensure that TaxCurrencyCode and DocumentCurrencyCode are correctly used in Invoices containing GST. (Rules already present in Singapore BIS Billing 3)

  • Rule (BR-114-SG) added that checks that character '*' is not used in the Specification identifier (cbc:CustomizationID).

  • Invoice item tax rate ibt-152 made optional.

  • Added rule to prevent incorrect use of wildcard in customizationID.

  • Syntax binding for business terms BT-SG-001 and BT-SG-002 moved from cac:ContractDocumentReference to cac:AdditionalDocumentReference.

Changes adopted to PINT-SG from v1.1.1 of the general PINT

Data model

  • Tax representative identifier made optional. This means that specializations that want to keep it mandatory need to do that as an alignment.

Changes to code lists

  • TaxCategoryCode list and TaxExemptionReason code lists removed from general pint. This makes it easier to manage them in the specialization where they can be added if requried and with the relevant content.

  • Following code list changes have been adopted in line with update to EN 16931 code listing.

    • Currency - Removed ZWL

    • ICD - Added 0239 and 0240

    • 1153 - Added AXU

    • Item - Added PPI

    • EAS - Added 0154, 0158, 0240, removed 9901, name changed for 0096

    • VATEX - Added VATEX-EU-153 and 24 French specific codes

Changes to rules

  • Validation rules updated to support updated code lists.

  • Rule ibr-co-015 corrected to allow tax total in account currency.

Version 1.2.0

Release date

November 2024

Changes to Singapore specialization of PINT

  • Added following business rules:

    • [BR-110-GST-SG]-An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Seller legal registration identifier (IBT-030)

    • [BR-111-GST-SG]-A CreditNote that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain an Invoice note with the reason for credit (IBT-022)

    • [BR-DEC-01-SG]-The allowed maximum number of decimals for the Document level allowance amount (IBT-092) is 2

    • [BR-DEC-02-SG]-The allowed maximum number of decimals for the Document level allowance base amount (IBT-093) is 2

    • [BR-DEC-05-SG]-The allowed maximum number of decimals for the Document level charge amount (IBT-099) is 2

    • [BR-DEC-06-SG]-The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2

    • [BR-DEC-16-SG]-The allowed maximum number of decimals for the Paid amount (IBT-113) is 2

    • [BR-DEC-17-SG]-The allowed maximum number of decimals for the Rounding amount (IBT-114) is 2

Changes adopted to PINT-SG from v1.N.N of the general PINT

Version 1.1.0

Release date

May 2024

Changes to Singapore specialization of PINT

  • Added distinct business term UUID with id ibt-sg-003 to be used for tax reporting.

  • Added Code NA added to tax category codes list and to BIS documentation. Definitions of OS expanded for clarity.

  • Added following business rules:

    • [BR-108-SG] - Order references in an Invoice shall be provided on either Invoice Line level or on Document level, not both

    • [BR-106-GST-SG] - An Invoice that contains an GST Category code of value NA, SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG or SRLVG shall contain the Buyer address line 1 (IBT-050) and Buyer post code (IBT-053) and Seller address line 1 (IBT-035) and Seller post code (IBT-038).

    • [BR-107-GST-SG]- An Invoice that contains an GST Category code of value NA, SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG or SRLVG shall contain a Unique invoice identifier/UUID (IBT-SG-003)

  • Business term reference in guideline and BIS updated from BI- to IBT prefix and -GST ending dropped.

  • Invoice and credit note UBL xsd files added to download package. *

Changes adopted to PINT-SG from v1.0.2 of the general PINT

  • Corrected syntax binding for IBT-185 and IBT-186.

  • EN 16931 terminology removed from Glossary

  • Text on totals in accounting currency removed from general BIS

  • Removed shared rule [ibr-cl-27]-The Tax scheme code (ibt-167).

  • Modified rules on cardinaltiy for Payment terms and Payment means.

Version 1.1.0

Release date

May 2024

Changes to Singapore specialization of PINT

  • Added distinct business term UUID with id ibt-sg-003 to be used for tax reporting.

  • Added Code NA added to tax category codes list and to BIS documentation. Definitions of OS expanded for clarity.

  • Added following business rules:

    • [BR-108-SG] - Order references in an Invoice shall be provided on either Invoice Line level or on Document level, not both

    • [BR-106-GST-SG] - An Invoice that contains an GST Category code of value NA, SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG or SRLVG shall contain the Buyer address line 1 (IBT-050) and Buyer post code (IBT-053) and Seller address line 1 (IBT-035) and Seller post code (IBT-038).

    • [BR-107-GST-SG]- An Invoice that contains an GST Category code of value NA, SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG or SRLVG shall contain a Unique invoice identifier/UUID (IBT-SG-003)

  • Business term reference in guideline and BIS updated from BI- to IBT prefix and -GST ending dropped.

  • Invoice and credit note UBL xsd files added to download package. *

Changes adopted to PINT-SG from v1.0.2 of the general PINT

  • Corrected syntax binding for IBT-185 and IBT-186.

  • EN 16931 terminology removed from Glossary

  • Text on totals in accounting currency removed from general BIS

  • Removed shared rule [ibr-cl-27]-The Tax scheme code (ibt-167).

  • Modified rules on cardinaltiy for Payment terms and Payment means.

Version 1.0.1

Release date

November 2023

  • Added EAS code 0218.

  • Rounding example removed from BIS section 4.2.1

  • Various minor editorial corrections in text.

Version 1.0.0

Release date

2023-07-07

  • First version of Peppol PINT BIS Billing genaral data model.