What the two samples show
The PDF contains two image-based invoice samples, not the full eligibility rules for self-billing or customer accounting. Both replace the ordinary invoice title with “Buyer Created Tax Invoice – Approved by The Comptroller of GST”. Using the label alone does not establish approval. The buyer is ABC Pte Ltd, with its address shown, while supplier name, GST registration number and address have separate fields. Both use invoice F012345 dated 1 January 2024 and identify cash/credit sale. Substitute the actual parties and invoice details rather than use the fictional sample as a real invoice.
The ordinary self-billing example
The line columns are serial number, description, quantity, unit price, gross line total, discount and net total. Yashica MG2: 10 × S$90 = S$900, less S$45 = S$855. Pentax Z-1 Body: 20 × S$1,000 = S$20,000, less S$1,000 = S$19,000. Nikon W35: 30 × S$200 = S$6,000, less S$300 = S$5,700. Canon Prima 5: 40 × S$220 = S$8,800, less S$440 = S$8,360. Net subtotal S$33,915 plus 9% GST S$3,052.35 gives S$36,967.35 due. A statement tells the supplier that the tax is its output tax owed to the Comptroller.
The customer-accounting sample and its additional fields
The second invoice additionally shows the buyer’s own GST number, M2-1234567-K. Cameras are 10 × S$300 = S$3,000, less S$500 = S$2,500. Handphones marked with a customer-accounting symbol are 20 × S$1,000 = S$20,000, less S$1,000 = S$19,000. The displayed subtotal is S$21,500; displayed GST at 9% is S$1,935; displayed amount due is S$23,435. It has both a supplier-output-tax statement and an additional statement that the buyer will account for GST on customer-accounting sales on the supplier’s behalf.
Do not copy the mixed sample’s tax allocation blindly
Only the handphone line carries the customer-accounting marker, but the statement says the buyer accounts for S$1,935, equal to 9% of the entire S$21,500, including unmarked cameras. Nine per cent of the marked S$19,000 alone is S$1,710. The image therefore does not clearly reconcile ordinary-supply GST, customer-accounted GST and the cash amount due. Preserve the document as a format illustration and clarify the actual taxable lines and who accounts for them under the applicable rules before issuing a mixed invoice. The PDF supplies no explanation resolving this inconsistency.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗