Introduction to Tax Invoice, Receipt, Credit Note or Debit Note

Introduction to Tax Invoice, Receipt, Credit Note or Debit Note 税务发票、收据、贷方票据或借方票据介绍

When to Issue a Tax Invoice 何时开具税务发票

A tax invoice must be issued when your customer is GST registered. Your customer needs to keep this tax invoice as a supporting document to claim input tax on his standard-rated purchases. In general, a tax invoice should be issued within 30 days from the time of supply. 当您的客户注册GST时,必须开具税务发票。您的客户需要保留此税务发票作为证明文件,以便对其标准定额采购报销进项税。一般来说,税务发票应在供货后30天内开具。

A tax invoice need not be issued for zero-rated supplies , exempt supplies and deemed supplies or to a non-GST registered customer. 零税率供应、免税供应和视同供应或非消费税注册客户无需开具税务发票。

Calculating GST on Tax Invoices 计算税务发票上的消费税(GST)

There are two ways to compute the total GST amount on your tax invoice when several items of standard-rated supplies have been purchased: 有两种方法可以计算您的税务发票上的GST总额,当您购买了几种标准额定用品时:

  • Add the GST amount for each line item; or 为每个行项目添加GST金额;或
  • Take the total amount payable for all items (excluding GST) x 7% 取所有项目(不包括GST)的应付总额x 7%

The total GST computed may differ due to rounding because of the method you have chosen. Both methods are acceptable and you must apply the chosen method consistently. 由于您选择的方法不同,计算的GST总额可能因四舍五入而有所不同。这两种方法都是可以接受的,您必须一致地应用所选的方法。

Rounding Off Total GST 四舍五入GST总额

The total GST to be paid on all goods and services can be rounded off to the nearest whole one cent (i.e. two decimal places). Some businesses may round their bills (i.e. total amount payable including GST) to the nearest 5 cents to facilitate cash payment by their customers. Whether a bill should be rounded up or rounded down to the nearest five cents is a business decision. 所有商品及服务的消费税总额可四舍五入至最接近的整1分钱(即小数点后两位)。一些企业可能会将账单(即包括GST在内的应付总额)四舍五入到最接近的5分钱,以方便客户现金支付。一张账单是应该四舍五入还是四舍五入到最接近的五分钱是一个商业决定。

Simplified Tax Invoice for Amounts under $1,000 金额低于1000新元的简化税务发票

You may issue a simplified tax invoice instead of a tax invoice if the total amount payable for your supply (including GST) does not exceed $1,000. 如果您的供应(包括GST)应付总额不超过1000新元,您可以开具简化的税务发票,而不是税务发票。

A simplified tax invoice only requires the following information: 简化的税务发票只需要以下信息:

  • Your name, address and GST registration number 您的姓名、地址和GST注册号
  • Date of issue of invoice 发票开具日期
  • An identifying number (e. g. invoice number) 识别号(如发票号)
  • Description of the goods or services supplied 所提供货物或服务的说明
  • Total amount payable including GST 包括商品及服务税在内的应付总额
  • A statement similar to “price payable includes GST” 类似于“应付价格包括消费税”的说明

For example, a sales voucher or debit note can double up as a simplified tax invoice if it contains all the required information above. 例如,如果销售凭证或借方票据包含上述所有必需信息,则它可以作为简化的税务发票。

Receipt 收据

You may issue a receipt instead of a tax invoice to your non-GST registered customer. Receipts can be used as proof of your income transactions. You must retain a duplicate of the receipt issued. 您可以向您的非GST注册客户开具收据,而不是税务发票。收据可以用来证明你的收入交易。你必须保留收据的副本。

A receipt must be serially printed and have the following details: 收据必须连续打印,并具有以下详细信息:

  • Date of issue of the receipt 收据签发日期
  • Your business name and GST registration number 您的企业名称和GST注册号
  • The total amount payable (including the total amount of GST chargeable) 应付总额(包括应征收的消费税总额)
  • The words “Price payable includes GST” “应付价格包括消费税”的字眼

You do not need to seek approval from IRAS if you choose not to issue receipts. However, you should keep proper records on all business transactions for tax purposes. You can use either a cash register or accounting software to help you maintain your business records. 如果您选择不出具收据,则无需寻求新加坡税务局的批准。但是,您应为税务目的保留所有业务交易的适当记录。您可以使用收银机或会计软件来帮助您维护业务记录。

It should be noted that: 应当指出的是:

  • You must still issue receipts to customers if requested. 如有要求,您仍必须向客户开具收据。
  • You must continue to issue tax invoices as required under GST legislation (i.e. to GST registered customers), as the waiver of issuance of receipts is not the same as the waiver of issuance of tax invoices. 您必须继续按照GST法规的要求开具税务发票(即向GST注册客户),因为放弃开具收据并不等于放弃开具税务发票。

You should ask for a receipt when you make a purchase for business purposes whether you pay by cash or cheque. The receipt serves as proof of payment made to and received by your supplier. 无论您是用现金还是支票付款,当您为商业目的购买商品时,您都应该索要收据。收据是向供应商付款并由供应商收到的付款证明。

Credit Note 贷方票据

When to issue a credit note 何时发行贷方票据

A credit note is issued to correct a mistake or to give a credit to your customer under the following situations: 在下列情况下,开具贷方票据是为了纠正错误或向客户提供信用:

  • To correct a mistake (e.g. goods invoiced as standard-rated, which should have been exempt or zero-rated); 纠正错误(例如,按标准额定值开具发票的货物,本应免税或零额定值);
  • Goods or services were not supplied; 未提供货物或服务;
  • Charges are partly or fully waived before/after delivery of the goods; 在货物交付之前/之后部分或全部免除费用;
  • Goods or services are accepted, but terms of the contract are not fully met (e.g. sub-standard goods are accepted by the customer at a reduced price); 接受货物或服务,但未完全满足合同条款(例如,客户以降价接受低于标准的货物);
  • Goods are returned or services are not accepted; or 退货或者不接受服务的
  • Discount given for a past transaction. 过去交易的折扣。

Declaring Credit Note in GST Returns 在消费税申报表中申报贷方票据

Adjustments should be made to the value of standard-rated supplies (Box 1) and output tax (Box 6) in the GST return for the accounting period in which the credit note is issued. 应在发出贷方票据的会计期间对GST申报表中的标准额定供应品(框1)和销项税(框6)的价值进行调整。

Before making the adjustments, you should also check that you had correctly accounted GST for the original transactions in your earlier returns. If GST had not been accounted correctly, you need to correct the errors made for the earlier returns. 在进行调整之前,您还应检查您是否在先前的申报表中正确核算了原始交易的GST。如果消费税没有正确核算,您需要更正之前申报的错误。

Choosing not to adjust the GST Amount when issuing a Credit Note 在签发贷方票据时选择不调整GST金额

In your credit note, you can choose not to adjust the GST amount charged on the original tax invoice if the following conditions are satisfied: 在您的贷方票据中,如果满足以下条件,您可以选择不调整原始税务发票上收取的GST金额:

  • Both supplier and customer agree in writing not to adjust the original GST amount. This written agreement need not be a formal contract and could be either letters or e-mails between supplier and customer. Both parties must retain the written agreement as part of their GST records. It does not need to be submitted unless it is requested by IRAS; 供应商和客户均书面同意不调整原始GST金额。此书面协议不必是正式合同,也可以是供应商和客户之间的信件或电子邮件。双方必须保留书面协议作为其GST记录的一部分。除非IRAS要求,否则无需提交;
  • Customer is a fully taxable person (i.e. does not make any exempt supplies); 客户是完全应纳税的人(即不提供任何免税供应);
  • The credit note, which is issued without any adjustment to the original GST amount, should contain the statement “This is not a credit note for GST purposes.” If such credit notes are issued by the supplier, both supplier and customer do not need to adjust the value of their taxable supplies/purchases or related output/input tax. 在不调整原始GST金额的情况下签发的贷方票据应包含“这不是GST用途的贷方票据”声明。如果此类贷方票据是由供应商签发的,则供应商和客户无需调整其应税供应/采购或相关销项/进项税的价值。

Debit Note 借方票据

You may issue a debit note to request for payment for transactions where no GST is charged (eg. internal billings within the same company). 如果交易不收取消费税(如同一公司的内部账单),您可以发出借方票据要求付款。

For all other standard-rated supplies to GST-registered customers, you must issue a tax invoice or simplified tax invoice (if the total amount payable including GST does not exceed $1,000). This is to enable your customer to support his input tax claims. 对于向GST注册客户提供的所有其它标准额定供应,您必须开具税务发票或简化税务发票(如果包括GST在内的应付总额不超过1000新元)。这是为了使您的客户能够支持他的进项税索赔。

Issuing Debit Note to Record Credit Received from Suppliers 开具借方票据记录从供应商处收到的信用

A record of all credits received from your suppliers must be kept. If you normally issue debit notes to suppliers from whom credit is due, the debit notes must show details similar to those required for credit notes. 必须保存从供应商处收到的所有信用记录。如果您通常向应付贷方的供应商发出借方票据,则借方票据必须显示类似于贷方票据所需的详细信息。

If credit notes are subsequently received from the suppliers, they should be compared with the debit notes issued. 如果随后从供应商处收到贷方票据,则应将其与发出的借方票据进行比较。

Adjustment can only be made once and the debit and credit notes must not be used simultaneously as accounting documents. 调整只能进行一次,借贷票据不能同时作为会计凭证使用。

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