Invoicing Singapore

Invoicing to Singapore

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

Have questions or need help?
Contact the Accounts Payable Customer Response Center at:
Head Office & Plant
Phone: 800 852 3521
Email: asiaapcallcenter.im@pg.com
 
 

P&G Singapore Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: P&G Northeast Asia Pte. Ltd
P&G Legal Entity Number: LE 820
Billing Address on the Invoice: This is the address that must appear on the invoice. P&G Northeast Asia Pte. Ltd
11 North Buona Vista Drive, #21-07,
The Metropolis Tower 2,
Singapore 138589
GST Registration Number: 199607681Z
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). P&G Northeast Asia Pte. Ltd
Attention: Accounts Payable Front Office
11 North Buona Vista Drive, #21-07,
The Metropolis Tower 2,
Singapore 138589.
Full Legal Name: Procter & Gamble Europe SA Singapore Branch
P&G Legal Entity Number: LE 606
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Europe SA Singapore Branch
11 North Buona Vista Drive, #21-07,
The Metropolis Tower 2,
Singapore 138589.
GST Registration Number: M90005335T
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Europe SA Singapore Branch
Attention: Accounts Payable Front Office
11 North Buona Vista Drive, #21-07,
The Metropolis Tower 2,
Singapore 138589.
Full Legal Name: Procter & Gamble International Operations SA Singapore Branch
P&G Legal Entity Number: LE 828
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Procter & Gamble International Operations SA Singapore Branch
11 North Buona Vista Drive, #21-07, The Metropolis Tower 2, Singapore 138589
GST Registration Number: M90005335T (most cases, please see notes below)
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble International Operations SA Singapore Branch
Attention: Accounts Payable Front Office
11 North Buona Vista Drive, #21-07,
The Metropolis Tower 2,
Singapore 138589.
Notes:
PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA SINGAPORE BRANCH is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to. To see this, please select the Country where you are delivering goods to in the Supplier Portal interactive map.

For vast majority of services invoices, the place of taxation is Singapore, therefore the Singapore address of PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA SINGAPORE BRANCH should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: Procter & Gamble Singapore Pte Ltd
P&G Legal Entity Number: LE 412
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Singapore Pte Ltd
11 North Buona Vista Drive, #21-07,
The Metropolis Tower 2,
Singapore 138589.
GST Registration Number: M90005335T
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Singapore Pte Ltd
Attention: Accounts Payable Front Office
11 North Buona Vista Drive, #21-07,
The Metropolis Tower 2,
Singapore 138589.

Singapore Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Information
  • Full name of the customer.
  • Full address of the customer (where the customer is established).
  • The VAT identification number of the customer.
    1. Customer VAT ID required - GST registration number.
    2. Customer ISO required.
  • Full name of the tax representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
  • Full address of the tax representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
  • The VAT identification number of the fiscal representative (if any) of the customer where the person liable to pay the VAT is the tax representative.
Supplier Information
  • Full name of the supplier.
  • Full address of the supplier (where the supplier is established).
  • The VAT identification number of the supplier in accordance with ISO Standard under which he supplied the goods or services.
    1. Supplier VAT ID required - GST Registration Number.
    2. Supplier ISO required.
  • Full name of the tax representative (if any) of the supplier where the person liable to pay the VAT is the tax representative.
    - Applicable only to foreign vendors (non-Singapore vendors).
    - CRITICAL ONLY IF YOU RECEIVE A DOCUMENT TITLED "TAX INVOICE" FROM A FOREIGN VENDOR (VENDOR NOT FROM SINGAPORE) THAT HAS SG 7% GST.
  • Full address of the tax representative (if any) of the supplier where the person liable to pay the VAT is the tax representative.
    - Applicable only to foreign vendors (non-Singapore vendors).
    - CRITICAL ONLY IF YOU RECEIVE A DOCUMENT TITLED ""TAX INVOICE"" FROM A FOREIGN VENDOR (VENDOR NOT FROM SINGAPORE) THAT HAS SG 7% GST."
  • The VAT identification number of the fiscal representative in accordance with ISO Standard (if any) of the supplier where the person liable to pay the VAT is the tax representative.
    - Applicable only to foreign vendors (non-Singapore vendors).
    - CRITICAL ONLY IF YOU RECEIVE A DOCUMENT TITLED "TAX INVOICE" FROM A FOREIGN VENDOR (VENDOR NOT FROM SINGAPORE) THAT HAS SG 7% GST.
General Information
  • Date of issue of the invoice.
  • Description/nature of the goods or services.
  • Quantity of the goods supplied or the extent and nature of the services rendered.
  • The following amounts shown separately in SGD:
    I. total amount payable excluding tax;
    II. total tax chargeable; and
    III. total amount payable including tax
    If in foreign currency, there should be an SGD conversion of all 3 amounts mentioned above.
  • The total amount payable including tax; and the word "Price Payable includes GST".
  • VAT rate(s) applied.
  • Where an exemption is involved or where the customer is liable to pay the tax:
    - Reference to the appropriate provision of the VAT Directive; or
    - Reference to the corresponding national provision: or
    - Any indication that the supply is exempt or subject to the reverse charge procedure; or
    - Where the customer is liable for the payment of the VAT, the mention "Reverse charge".
  • For local purchases and sales, if the exempt supply is included in an invoice together with standard-rated supplies, the amount of exempt supply should be shown separately.
  • Sequential number, based on one or more series, which uniquely identifies the invoice.
  • Date on which the supply of goods or services was made or completed or the date on which the payment on account was made before any supply, insofar as that a date can be determined and differs from the date of issue of the invoice.
  • If VAT becomes chargeable at the time when the payment is received and the right of deduction arises at the time the deductible tax becomes chargeable, the mention "Cash accounting".
  • Price per unit (excluding VAT), if goods.
  • Price per type of service, if service.
  • Any discounts or rebates, not included in the unit price, if any.
  • The wording "Tax Invoice" in a prominent place.
  • Type of supply; e.g., credit sale, hire-purchase, loan.
  • For adjustment notes/ Debit/ or Credit Notes, it is critical to indicate Number, serial code, and date of original Tax Invoice covering sale of goods and the GST rate.
 

Other Singapore Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

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When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
  • N/A
Procedures
  • N/A
Payment
  • N/A
Other
  • You can only claim VAT if you are billing your local P&G Entity (Singapore Local Vendor is billing P&G Singapore).
  • For LE 828 (PGIO SA SG Branch), P&G is VAT registered in JP, AU, KR, TH, VN, so transactions within these countries by local vendors can apply local VAT ruling. (Example: Japanese vendor can put Japan consumption tax for LE 828 transactions within Japan). However if transaction happened outside the local country, bill to and mail to address should follow Singapore (refer to II.1 under Invoice billing/mailing) and invoice should be billed in USD without VAT.
  • Vendors outside the P&G entity's country should bill in USD without VAT (Philippine Vendor billing P&G Singapore).