Invoicing Information

Overview
P&G Legal Entity Information
Invoicing Requirements
Other Considerations

Invoicing to Singapore

P&G is committed to making payments as quickly and efficiently as possible, and electronic invoicing best enables this. All local Singapore invoices should be invoiced utilizing Tungsten or COUPA Systems.

Please click on the appropriate box below to register and submit your invoice via an electronic solution.

Coupa POs
(POs which start with the number 8)

Tungsten
(POs which start with the number 3, 4, or 5)

Tungsten - No Purchase Order
(Submit a “one time” invoice)

For international invoices where a paper invoice is legally required, see below for the resources at your disposal:

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.

Open https://pgsupplier.vpn.pg.com to track invoices, report payments and request expert support.

Back to Global Invoicing

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.

***

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).	Coupa Registered Suppliers Submit invoice using Coupa Tungsten Registered Suppliers Submit invoice using Tungsten Non-Coupa or Tungsten Registered Suppliers Submit PDF invoice to apsg.im@pg.com

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) Or in case of system character limitation, you may use below P&G billing address: P&G INTL OPERATIONS SA SG BRANCH 11 North Buona Vista Drive, #21-07 Twr 2, Singapore 138589
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s).	Coupa Registered Suppliers Submit invoice using Coupa Tungsten Registered Suppliers Submit invoice using Tungsten Non-Coupa or Tungsten Registered Suppliers Submit PDF invoice to apsg.im@pg.com
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 manufacturing services rendered by Japan and Thailand suppliers, please select the relevant country Invoicing Rules

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. Or in case of system character limitation, you may use below P&G billing address: P&G SINGAPORE PTE LTD 11 North Buona Vista Drive, #21-07 Twr 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).	Coupa Registered Suppliers Submit invoice using Coupa Tungsten Registered Suppliers Submit invoice using Tungsten Non-Coupa or Tungsten Registered Suppliers Submit PDF invoice to apsg.im@pg.com

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.

***

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

Customer Information

Supplier Information

General 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.

Back to Global Invoicing

Back to Country Homepage

Other Singapore Considerations

***

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

Procedures

Payment

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).

Back to Global Invoicing

Back to Country Homepage

Invoicing Singapore

Invoicing to Singapore

P&G Singapore Legal Entity Information

Singapore Invoicing Requirements

Other Singapore Considerations