Accounts Receivable | Export Invoicing

Zero-rated is a claim. The evidence is what makes it stick.

Export invoices raised in the customer's currency, zero-rated where the supply qualifies, with the supporting evidence attached at issue rather than gathered when someone asks. Goods carry their export documentation. Services carry the belonging determination behind them. Both stay linked to the invoice for as long as the records are held.

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What the system does

Capability, input, output.

Capability	Input	Output
Belonging determination	Customer record + where the service is consumed	Zero-rated or standard-rated, with the reasoning stored
Export evidence linkage	Shipping and export documentation	Evidence attached to the invoice, gaps flagged
Multi-currency invoice	Customer currency + rate at the tax point	Invoice in their currency, GST accounted in yours
Evidence gap report	Zero-rated invoices for the period	The ones with no supporting document, before the return
Regional customer handling	Customers across the region	Each one's treatment held on the record, not decided per invoice
Audit trail	Rating decision and any override	Who decided, on what basis, and when

Belonging determination

Input

Customer record + where the service is consumed

Output

Zero-rated or standard-rated, with the reasoning stored
Export evidence linkage

Input

Shipping and export documentation

Output

Evidence attached to the invoice, gaps flagged
Multi-currency invoice

Input

Customer currency + rate at the tax point

Output

Invoice in their currency, GST accounted in yours
Evidence gap report

Input

Zero-rated invoices for the period

Output

The ones with no supporting document, before the return
Regional customer handling

Input

Customers across the region

Output

Each one's treatment held on the record, not decided per invoice
Audit trail

Input

Rating decision and any override

Output

Who decided, on what basis, and when

Compliance + integrations

Export compliance, end to end.

Zero-rating is the claim that gets tested, because it is the one that reduces what you pay. What decides it is rarely the invoice: it is whether the goods actually left, and where the customer belongs. Both are facts that live in other documents, so the invoice keeps them attached instead of pointing at a folder.

Regulations we work within

Zero-rating of exported goods

Supported by the export documentation, linked to the invoice at issue.
Zero-rating of international services

Applied from where the customer belongs and where the service is consumed, with the determination recorded.
Records retention

Invoice and supporting evidence held together for the statutory period.

Connects to

IRAS The F5 return the zero-rated supplies feed
Shipping documentation Export evidence attached to the invoice
Bank feeds Receipt matched back, in the invoice currency

Export Invoicing FAQ

What buyers ask.

Our customer is overseas but has a Singapore office. Is the supply still zero-rated?

This is the case that gets challenged, and the answer turns on where they belong for the supply in question rather than where the company is incorporated. If the Singapore establishment is the one receiving the service, treating it as an export is the position you will have to defend. The system flags this pattern instead of rating it automatically, because getting it wrong is expensive and getting it right takes a human thirty seconds.

What counts as evidence that goods were exported?

The transport and export documentation for the shipment, held against the invoice it relates to. The practical failure is not that the evidence does not exist, it is that it sits with the freight forwarder while the invoice sits in the ledger, and nobody joins them until an audit. The evidence gap report exists for exactly that reason: it lists zero-rated invoices with nothing attached, while the shipment is still recent enough for someone to find it.

We invoice in USD. Does that affect the zero-rating?

No. Currency and rating are separate questions, and plenty of standard-rated supplies are invoiced in USD. What the currency affects is the GST you account in SGD, converted at the rate on the tax point, with the rate stored on the invoice.

What happens if we cannot produce the evidence later?

Then the supply was not zero-rated, and the tax becomes yours to pay along with whatever follows. That is the whole argument for attaching it at issue rather than filing it somewhere: the cost of collecting the document on the day is near zero, and the cost of not having it three years later is the tax plus the conversation.

Related features

Find the zero-rated invoices with no evidence behind them.

Connect one entity, free. The evidence gap report runs across your zero-rated invoices for the last few quarters and lists the ones with nothing attached, while the paperwork is still findable.