Announcement - Ariba PDF Invoice Attachment and Singapore GST Rate Change

Please note that PDF invoice attachment will no longer be mandatory with effect from 1 December 2023. 

GST for any standard-rated supplies of goods or services that you make on or after 1 January 2024 will be at 9%.

You can refer to below for more details.

PDF Invoice Attachment – Not Mandatory

With effect from 1 December 2023:

a) Ariba e-invoice will serve as the official confirmation for invoice processing/payment. 

b) The requirement for PDF invoice attachments will no longer be mandatory. 

c) Please complete the GST status setup (refer to the Guide), regardless of whether you are a GST-registered or non-GST registered business. Else you will not be able to submit invoices on SAP Ariba. 

To expedite your payment, please ensure timely submission of the invoice through the Ariba Network. 

Change in Singapore GST Rate Change from 1 January 2024

As of 1 January 2024, any standard-rated supplies of goods or services that you make must be charged at a GST rate of 9%.

a) If you issue an invoice or receive payment for a supply before 1 January 2024, please charge GST at 8%. Conversely, if you issue an invoice and receive the payment for a supply on or after 1 January 2024, you should charge GST at 9%, unless you have elected to apply the transitional rules for rate change, allowing you to charge GST at 8% where applicable. 

b) Reflecting or charging GST at 9% on invoices and payments issued or received before 1 January 2024 is not permitted. 

For more details, please refer to the IRAS e-Tax Guide 2024 GST Rate Change.