These rules are specific for Singapore invoices and shall be applied by all senders who are creating invoices that shallare only applied by receiver who have a receiving capability for Singapore invoice. Overseas receivers who are receiving invoices from Singapore but do not have a specific receiving capability for those will only apply the shared PINT rules and ignore these.
| Identifier | Message |
|---|---|
| BR-100-GST-SG | [BR-100-GST-SG]- Total Amount including GST in SGD must be numeric and have maximum of 2 decimals |
| BR-101-GST-SG | [BR-101-GST-SG]- Total Amount excluding GST in SGD must be numeric and have maximum of 2 decimals |
| BR-102-GST-SG | [BR-102-GST-SG]- Attachment must not be used when providing reference to Total Amount incl or excl GST in SGD, Invoiced Object Reference or Project Reference |
| BR-103-GST-SG | [BR-103-GST-SG]- When providing Total Amount including GST in SGD, element ID must be set to the code value SGD |
| BR-104-GST-SG | [BR-104-GST-SG]- When providing Total Amount excluding GST in SGD, element ID must be set to the code value SGD |
| BR-105-GST-SG | [BR-105-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 GST identifier (BT-31-GST) or the Seller tax representative GST identifier (BT-63-GST) |
| BR-106-GST-SG | [BR-106-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 address line 1 (IBT-35) and Seller post code (IBT-38) |
| BR-107-GST-SG | [BR-107-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 Buyer address line 1 (IBT-50) and Buyer post code (IBT-53) |
| BR-108-GST-SG | [BR-108-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 an Universally unique Invoice identifier (UUID) (BT-SG-003) |
| BR-109-GST-SG | [BR-109-GST-SG] An Universally unique Invoice Identifier (BT-SG-003) shall be formatted according to the UUID standard |
| BR-11-SG | [BR-11-SG]-The Buyer postal address shall contain a Buyer country code (IBT-11). |
| BR-110-GST-SG | [BR-110-GST-SG]-The GST accounting currency code (BT-6-GST) must be present when Invoice total including GST amount or Invoice Total excluding GST amount in accounting currency are provided. |
| BR-110-SG | [BR-110-SG]-Order references in an Invoice shall be provided on either Invoice Line level or on Document level, not both. |
| BR-111-GST-SG | [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-112-GST-SG | [BR-112-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-113-GST-SG | [BR-113-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 include an Accounting currency code (IBT-006) with the value 'SGD' if the Invoice currency code (IBT-005) is not 'SGD'. If the Invoice currency code is 'SGD', then the Accounting currency code shall not be provided. |
| BR-13-GST-SG | [BR-13-GST-SG]-An Invoice shall have the Invoice total amount without GST (BT-109-GST). |
| BR-14-GST-SG | [BR-14-GST-SG]-An Invoice shall have the Invoice total amount with GST (BT-112-GST). |
| BR-31-SG | [BR-31-SG]-Each Document level allowance (IBG-20) shall have a Document level allowance amount (IBT-92). |
| BR-45-GST-SG | [BR-45-GST-SG]-Each GST Breakdown (BG-23-GST) shall have a GST category taxable amount (BT-116-GST). |
| BR-46-GST-SG | [BR-46-GST-SG]-Each GST Breakdown (BG-23-GST) shall have a GST category tax amount (BT-117-GST). |
| BR-47-GST-SG | [BR-47-GST-SG]-Each GST Breakdown (BG-23-GST) shall be defined through a GST category code (BT-118-GST). |
| BR-48-GST-SG | [BR-48-GST-SG]-Each GST breakdown (BG-23-GST) shall have a GST category rate (BT-119-GST), except if the Invoice is not subject to GST. |
| BR-50-SG | [BR-50-SG]-A Payment account identifier (IBT-84) shall be present if Credit transfer (IBG-17) information is provided in the Invoice. |
| BR-51-SG | [BR-51-SG]-In accordance with card payments security standards an invoice should never include a full card primary account number (IBT-087). At the moment PCI Security Standards Council has defined that the first 6 digits and last 4 digits are the maximum number of digits to be shown. |
| BR-53-GST-SG | [BR-53-GST-SG]-If the GST accounting currency code (BT-6-GST) is present, then the Invoice total GST amount (BT-111-GST), Invoice total including GST amount and Invoice Total excluding GST amount in accounting currency shall be provided. |
| BR-56-GST-SG | [BR-56-GST-SG]-Each Seller tax representative party (BG-11) shall have a Seller tax representative GST identifier (BT-63-GST). |
| BR-CL-06-GST-SG | [BR-CL-06-GST-SG]-Invoice period description code must be according to UNCL 2005 D.16B. |
| BR-CL-08-SG | [BR-CL-08-SG]-Invoiced note subject code shall be coded using UNCL4451 |
| BR-CL-16-SG | [BR-CL-16-SG]-Payment means in an invoice MUST be coded using UNCL4461 code list, or code Z01 or Z02 |
| BR-CL-17-GST-SG | [BR-CL-17-GST-SG]-Invoice tax categories MUST be coded using valid Singapore code values |
| BR-CL-18-GST-SG | [BR-CL-18-GST-SG]-Invoice tax categories MUST be coded using valid Singapore code values |
| BR-CO-03-GST-SG | [BR-CO-03-GST-SG]-Tax point date (IBT-007) and Value added tax point date code (IBT-008) are mutually exclusive. |
| BR-CO-04-GST-SG | [BR-CO-04-GST-SG]-Each Invoice line (BG-25) shall be categorized with an Invoiced item GST category code (BT-151-GST). |
| BR-CO-05-SG | [BR-CO-05-SG]-Document level allowance reason code (IBT-98) and Document level allowance reason (IBT-97) shall indicate the same type of allowance. |
| BR-CO-06-SG | [BR-CO-06-SG]-Document level charge reason code (IBT-105) and Document level charge reason (IBT-104) shall indicate the same type of charge. |
| BR-CO-07-SG | [BR-CO-07-SG]-Invoice line allowance reason code (IBT-140) and Invoice line allowance reason (IBT-139) shall indicate the same type of allowance reason. |
| BR-CO-08-SG | [BR-CO-08-SG]-Invoice line charge reason code (IBT-145) and Invoice line charge reason (IBT-144) shall indicate the same type of charge reason. |
| BR-CO-10-SG | [BR-CO-10-SG]-Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131). |
| BR-CO-11-SG | [BR-CO-11-SG]-Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92). |
| BR-CO-12-SG | [BR-CO-12-SG]-Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99). |
| BR-CO-13-GST-SG | [BR-CO-13-GST-SG]-Invoice total amount without GST (BT-109-GST) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108). |
| BR-CO-14-GST-SG | [BR-CO-14-GST-SG]-Invoice total GST amount (BT-110-GST) = Σ GST category tax amount (BT-117-GST). |
| BR-CO-15-GST-SG | [BR-CO-15-GST-SG]-Invoice total amount with GST (BT-112-GST) = Invoice total amount without GST (BT-109-GST) + Invoice total GST amount (BT-110-GST). |
| BR-CO-16-GST-SG | [BR-CO-16-GST-SG]-Amount due for payment (BT-115) = Invoice total amount with GST (BT-112-GST-SG) -Paid amount (BT-113) +Rounding amount (BT-114). |
| BR-CO-17-GST-SG | [BR-CO-17-GST-SG]-GST category tax amount (BT-117-GST) = GST category taxable amount (BT-116-GST) x (GST category rate (BT-119-GST) / 100). |
| BR-CO-18-GST-SG | [BR-CO-18-GST-SG]-An Invoice shall at least have one GST Breakdown group (BG-23-GST). |
| BR-CO-25-SG | [BR-CO-25-SG]-In case the Amount due for payment (IBT-115) is positive, either the Payment due date (IBT-009) or the Payment terms (IBT-020) shall be present. |
| BR-CO-26-GST-SG | [BR-CO-26-GST-SG]-In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller GST identifier (BT-31-GST) shall be present. |
| BR-DEC-01-SG | [BR-DEC-01-SG]-The allowed maximum number of decimals for the Document level allowance amount (IBT-092) is 2. |
| BR-DEC-02-SG | [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 | [BR-DEC-05-SG]-The allowed maximum number of decimals for the Document level charge amount (IBT-099) is 2. |
| BR-DEC-06-SG | [BR-DEC-06-SG]-The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2. |
| BR-DEC-09-SG | [BR-DEC-09-SG]-The allowed maximum number of decimals for the Sum of Invoice line net amount (IBT-106) is 2. |
| BR-DEC-10-SG | [BR-DEC-10-SG]-The allowed maximum number of decimals for the Sum of allowanced on document level (IBT-107) is 2. |
| BR-DEC-11-SG | [BR-DEC-11-SG]-The allowed maximum number of decimals for the Sum of charges on document level (IBT-108) is 2. |
| BR-DEC-12-SG | [BR-DEC-12-SG]-The allowed maximum number of decimals for the Invoice total amount without GST (BT-109-GST) is 2. |
| BR-DEC-13-GST-SG | [BR-DEC-13-GST-SG]-The allowed maximum number of decimals for the Invoice total GST amount (IBT-110) is 2. |
| BR-DEC-14-SG | [BR-DEC-14-SG]-The allowed maximum number of decimals for the Invoice total amount with GST (BT-112-GST) is 2. |
| BR-DEC-15-SG | [BR-DEC-15-SG]-The allowed maximum number of decimals for the Invoice total GST amount in accounting currency (IBT-111) is 2. |
| BR-DEC-16-SG | [BR-DEC-16-SG]-The allowed maximum number of decimals for the Paid amount (IBT-113) is 2. |
| BR-DEC-17-SG | [BR-DEC-17-SG]-The allowed maximum number of decimals for the Rounding amount (IBT-114) is 2. |
| BR-DEC-19-SG | [BR-DEC-19-SG]-The allowed maximum number of decimals for the GST category taxable amount (BT-116-GST) is 2. |
| BR-DEC-20-SG | [BR-DEC-20-SG]-The allowed maximum number of decimals for the GST category tax amount (BT-117-GST) is 2. |
| BR-NG-01-GST-SG | [BR-NG-01-GST-SG]-An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the GST category code (BT-151-GST, BT-95-GST or BT-102-GST) is "NG" shall contain exactly one GST breakdown group (BG-23) with the GST category code (BT-118) equal to "NG". |
| BR-NG-02-GST-SG | [BR-NG-02-GST-SG]-An Invoice that contains an Invoice line (BG-25) where the Invoiced item GST category code (BT-151-GST) is "NG" shall not contain the Seller GST identifier (BT-31), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST). |
| BR-NG-03-GST-SG | [BR-NG-03-GST-SG]-An Invoice that contains a Document level allowance (BG-20) where the Document level allowance GST category code (BT-95-GST) is "NG" shall not contain the Seller GST identifier (BT-31-GST), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST). |
| BR-NG-04-GST-SG | [BR-NG-04-GST-SG]-An Invoice that contains a Document level charge (BG-21) where the Document level charge GST category code (BT-102-GST) is "NG" shall not contain the Seller GST identifier (BT-31-GST), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST). |
| BR-NG-08-GST-SG | [BR-NG-08]-In a GST breakdown (BG-23) where the GST category code (BT-118-GST) is "NG" the GST category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the GST category codes (BT-151-GST, BT-95-GST, BT-102-GST) are "NG". |
| BR-NG-09-GST-SG | [BR-NG-09-GST-SG]-The GST category tax amount (BT-117-GST) in a GST breakdown (BG-23) where the GST category code (BT-118-GST) is "NG" shall be 0 (zero). |
| BR-NG-11-GST-SG | [BR-NG-11-GST-SG]-An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain other GST breakdown groups (BG-23). |
| BR-NG-12-GST-SG | [BR-NG-12-GST-SG]-An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118) "NG" shall not contain an Invoice line (BG-25) where the Invoiced item GST category code (BT-151-GST) is not "NG". |
| BR-NG-13-GST-SG | [BR-NG-13-GST-SG]-An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain Document level allowances (BG-20) where Document level allowance GST category code (BT-9-GST5) is not "NG". |
| BR-NG-14-GST-SG | [BR-NG-14-GST-SG]-An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain Document level charges (BG-21) where Document level charge GST category code (BT-102-GST) is not "NG". |
| PEPPOL-EN16931-R003-SG | A buyer reference or purchase order reference MUST be provided. |
| PEPPOL-EN16931-R004-SG | Specification identifier MUST have the value 'urn:peppol:pint:billing-1@sg-1'. |
| PEPPOL-EN16931-R007-SG | Business process MUST have value 'urn:peppol:bis:billing'. |
| PEPPOL-EN16931-R040-SG | Allowance/charge amount must equal base amount * percentage/100 if base amount and percentage exists |
| PEPPOL-EN16931-R041-SG | Allowance/charge base amount MUST be provided when allowance/charge percentage is provided. |
| PEPPOL-EN16931-R042-SG | Allowance/charge percentage MUST be provided when allowance/charge base amount is provided. |
| PEPPOL-EN16931-R046-SG | Item net price MUST equal (Gross price - Allowance amount) when gross price is provided. |
| PEPPOL-EN16931-R053-SG | Only one tax total with tax subtotals MUST be provided. |
| PEPPOL-EN16931-R054-SG | Only one tax total without tax subtotals MUST be provided when tax currency code is provided. |
| PEPPOL-EN16931-R061-SG | Mandate reference MUST be provided for direct debit. |
| PEPPOL-EN16931-R120-SG | Invoice line net amount MUST equal (Invoiced quantity * (Item net price/item price base quantity) + Sum of invoice line charge amount - sum of invoice line allowance amount |
| UBL-SR-12-GST-SG | [UBL-SR-12-GST-SG]-Seller GST identifier shall occur maximum once |
| UBL-SR-13-GST-SG | [UBL-SR-13-GST-SG]-Seller tax registration shall occur maximum once |
| UBL-SR-18-SG | [UBL-SR-18-GST]-Buyer GST identifier shall occur maximum once |
| UBL-SR-23-GST-SG | [UBL-SR-23-GST-SG]-Seller tax representative GST identifier shall occur maximum once, if the Seller has a tax representative |
| UBL-SR-32-SG | [UBL-SR-32-SG]-GST exemption reason text shall occur maximum once |
| UBL-SR-38-GST-SG | [UBL-SR-38-GST-SG]-Invoiced item GST exemption reason text shall occur maximum once |
| UBL-SR-43-GST-SG | [UBL-SR-43-GST-SG]-AdditionalDocumentReference/DocumentTypeCode shall only be used for invoiced object (code 130), project reference in CreditNote (code 50) or total amounts including or excluding GST in SGD (code sgdtotal-incl-gst or sgdtotal-excl-gst) |