Singapore (Peppol): Code Lists

The following code lists are used in multiple elements and groups.

GST-cat

The following GST Tax codes are allowed in Singapore Peppol invoices (Official Codelist):

GST category code	GST rate	Description
`VRBL:SG:SR`	9%	Standard rated (9%). Local supply of goods and services.
`VRBL:SG:SRCA-S`	0%	Standard rated. Customer accounting supply made by the supplier.
`VRBL:SG:SRCA-C`	9%	Standard rated (9%). Customer accounting supply made by the customer on supplier's behalf.
`VRBL:SG:SROVR`	9%	Standard rated (9%). Overseas vendor registration regime for Business-to-Consumer (B2C) suspplies of imported digital services.
`VRBL:SG:SRRC`	9%	Standard rated (9%). Reverse charge regime for Business-to-Business (B2B) supplies of imported services.
`VRBL:SG:SRLVG`	9%	Standard rated (9%). Own supply of low value goods.
`VRBL:SG:ZR`	0%	Zero rated (0%). Supplies involving goods for export/ provision of international services.
`VRBL:SG:ES33`	0%	Exempt. Specific categories of exempt supplies listed under regulation 33 of the GST (General) Regulations.
`VRBL:SG:ESN33`	0%	Exempt. Exempt supplies other than those listed under regulation 33 of the GST (General) Regulations.
`VRBL:SG:DS`	9%	Deemed supplies. Supplies required to be reported pursuant to the GST legislation.
`VRBL:SG:OS`	0%	Out-of-Scope supplies. Supplies outside the scope of the GST Act. Out-of-scope supplies are non-taxable supplies which include sale of good not brought into Singapore, sales of overseas goods made within the Free Trade Zone and Zero GST Warehouses and private transactions. These supplies do not need to be reported in their GST returns.
`VRBL:SG:NA`	0%	Taxable supplies where GST does not need to be charged. Where GST need not or should not be charged by a GST-registered business for transactions relating to GST schemes such as Gross Margin Scheme, Approved Marine Fuel Trader (AMFT) Scheme, and Approved Third Party Logistics (3PL) Company Scheme.
`VRBL:SG:NG`	0%	Supplies from Non GST registered company. Supplies from a company which is not registered for GST.

Purchase Invoice GST-cat

The following codes are allowed by IRAS for the purchase invoices:

GST category code	GST rate	Description
`VRBL:SG:TX`	9%	Standard-rated taxable purchases
`VRBL:SG:IM`	9%	Import of goods (9% GST paid to Singapore Customs on the import of goods into Singapore)
`VRBL:SG:ME`	0%	Import of goods under the Major Exporter Scheme (MES), A3PL Scheme, or other approved schemes
`VRBL:SG:IGDS`	9%	Import of goods under the Import GST Deferment Scheme (IGDS)
`VRBL:SG:TXCA`	9%	Standard-rated purchases of prescribed goods subject to customer accounting
`VRBL:SG:TXNA`	0%	Purchases made under specific GST schemes, such as Gross Margin Scheme (GMS), Approved Marine Fuel Trader (AMFT) Scheme, Approved 3rd Party Logistics (A3PL) Scheme. Refer to the respective e-Tax Guides for invoicing and GST reporting requirements.
`VRBL:SG:TXRC-TS`	9%	Imported services and LVG claimable by the GST-registered customer under reverse charge
`VRBL:SG:TX-ESS`	9%	Standard-rated purchases directly attributable to Regulation 33 exempt supplies
`VRBL:SG:TXRC-ESS`	9%	Imported services and LVG claimable by the GST-registered customer under reverse charge that are directly attributable to Regulation 33 exempt supplies
`VRBL:SG:IM-ESS`	9%	Import of goods with GST paid to Singapore Customs that are directly attributable to Regulation 33 exempt supplies
`VRBL:SG:TX-N33`	9%	Standard-rated purchases directly attributable to non-Regulation 33 exempt supplies
`VRBL:SG:TXRC-N33`	9%	Imported services and LVG claimable by the GST-registered customer under reverse charges that are directly attributable to non-Regulation 33 exempt supplies
`VRBL:SG:IM-N33`	9%	Import of goods with GST paid to Singapore Customs that are directly attributable to non-Regulation 33 exempt supplies
`VRBL:SG:TX-RE`	9%	Residual input tax – purchases from GST-registered suppliers that are subject to GST at 9% and are either attributable to the making of both taxable and exempt supplies or incurred for the overall running of the business
`VRBL:SG:TXRC-RE`	9%	Imported services and LVG claimable by the GST-registered customer under reverse charges that are residual
`VRBL:SG:IM-RE`	9%	Import of goods with GST paid to Singapore Customs that are residual
`VRBL:SG:ZP`	0%	Zero-rated purchases
`VRBL:SG:BL`	9%	Disallowed expenses
`VRBL:SG:EP`	0%	Exempt purchases
`VRBL:SG:OP`	0%	Out-of-scope purchases received from GST-registered suppliers. Purchases from GST-registered suppliers where input tax is not claimed (for example, not for business purposes, invalid tax invoices, not claiming input tax out of prudence, and so on).
`VRBL:SG:NR`	0%	Purchases received from non-GST registered suppliers