GST Compliance | Zero-Rating
Decided at the invoice. Evidenced at the invoice.
Whether a supply is zero-rated turns on where your customer belongs and where the goods or services actually go. That gets decided when the invoice is raised, with the supporting evidence attached to it, rather than reconstructed months later when someone asks why.
What the system does
Capability, input, output.
| Capability | Input | Output |
|---|---|---|
| Treatment at creation | Customer record and supply details | Standard-rated, zero-rated or exempt decided on the invoice |
| Evidence attached | Export or supporting documents | Held against the invoice that relies on them |
| Missing evidence | A zero-rated invoice without support | Flagged before the return is drafted, not after |
| Return feed | Invoices by treatment | The supply boxes on the F5 split correctly, traceable per invoice |
| Customer belonging | The customer master | The decision follows the customer rather than the invoice raiser’s memory |
-
Treatment at creation
- Input
- Customer record and supply details
- Output
- Standard-rated, zero-rated or exempt decided on the invoice
-
Evidence attached
- Input
- Export or supporting documents
- Output
- Held against the invoice that relies on them
-
Missing evidence
- Input
- A zero-rated invoice without support
- Output
- Flagged before the return is drafted, not after
-
Return feed
- Input
- Invoices by treatment
- Output
- The supply boxes on the F5 split correctly, traceable per invoice
-
Customer belonging
- Input
- The customer master
- Output
- The decision follows the customer rather than the invoice raiser’s memory
Zero-Rating FAQ
What buyers ask.
What actually goes wrong today?
Usually not the decision. Usually the evidence. A zero-rated supply without its supporting document is the one that gets challenged, and the document is hardest to find exactly when you need it. Attaching it at the invoice is the whole point.
How is the treatment decided?
From the customer record and the supply, applied when the invoice is raised. The rules are configured once against your business rather than recalled per invoice by whoever is billing that day.
What if the evidence arrives later?
The invoice is flagged as unsupported until it does, and the flag is visible before the return is drafted. It is better to know in week one than in a review.
We sell across the region. Does that complicate it?
It is the normal case for a Singapore entity. Each supply carries its own treatment, and where you have entities in other markets each files under its own rules while the group position rolls up on the same record.
More in GST Compliance
Related features
See which of your zero-rated invoices lack evidence.
Connect your books, free. Every zero-rated supply is checked for its supporting document on your real data.