PINT SG rules (Singapore)
92 rules, version 1.4.1, published by OpenPeppol (Published for implementers, source). Checked with PINT SG Invoice, PINT SG Credit Note .
- BR-11-SG The Buyer postal address shall contain a Buyer country code (IBT-11).
- BR-13-GST-SG An Invoice shall have the Invoice total amount without GST (BT-109-GST).
- BR-14-GST-SG An Invoice shall have the Invoice total amount with GST (BT-112-GST).
- BR-31-SG Each Document level allowance (IBG-20) shall have a Document level allowance amount (IBT-92).
- BR-45-GST-SG Each GST Breakdown (BG-23-GST) shall have a GST category taxable amount (BT-116-GST).
- BR-46-GST-SG Each GST Breakdown (BG-23-GST) shall have a GST category tax amount (BT-117-GST).
- BR-47-GST-SG Each GST Breakdown (BG-23-GST) shall be defined through a GST category code (BT-118-GST).
- BR-48-GST-SG Each GST breakdown (BG-23-GST) shall have a GST category rate (BT-119-GST), except if the Invoice is not subject to GST.
- BR-50-SG A Payment account identifier (IBT-84) shall be present if Credit transfer (IBG-17) information is provided in the Invoice.
- BR-51-SG warning In accordance with card payments security standards an invoice should never include a full card primary account number (IBT-087). At the moment PCI Security Standards Council has defined that the first 6 digits and last 4 digits are the maximum number of digits to be shown.
- BR-53-GST-SG If the GST accounting currency code (BT-6-GST) is present, then the Invoice total GST amount (BT-111-GST), Invoice total including GST amount and Invoice Total excluding GST amount in accounting currency shall be provided.
- BR-56-GST-SG Each Seller tax representative party (BG-11) shall have a Seller tax representative GST identifier (BT-63-GST).
- BR-100-GST-SG Total Amount including GST in SGD must be numeric and have maximum of 2 decimals
- BR-101-GST-SG Total Amount excluding GST in SGD must be numeric and have maximum of 2 decimals
- BR-102-GST-SG Attachment must not be used when providing reference to Total Amount incl or excl GST in SGD, Invoiced Object Reference or Project Reference
- BR-103-GST-SG When providing Total Amount including GST in SGD, element ID must be set to the code value SGD
- BR-104-GST-SG When providing Total Amount excluding GST in SGD, element ID must be set to the code value SGD
- BR-105-GST-SG An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Seller GST identifier (BT-31-GST) or the Seller tax representative GST identifier (BT-63-GST)
- BR-106-GST-SG An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Seller address line 1 (IBT-35) and Seller post code (IBT-38)
- BR-107-GST-SG An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Buyer address line 1 (IBT-50) and Buyer post code (IBT-53)
- BR-108-GST-SG An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain an Universally unique Invoice identifier (UUID) (BT-SG-003)
- BR-109-GST-SG An Universally unique Invoice Identifier (BT-SG-003) shall be formatted according to the UUID standard
- BR-110-GST-SG The GST accounting currency code (BT-6-GST) must be present when Invoice total including GST amount or Invoice Total excluding GST amount in accounting currency are provided.
- BR-110-SG Order references in an Invoice shall be provided on either Invoice Line level or on Document level, not both.
- BR-111-GST-SG A CreditNote that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain an Invoice note with the reason for credit (IBT-022)
- BR-112-GST-SG An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA shall contain the Seller legal registration identifier (IBT-030)
- BR-113-GST-SG An Invoice that contains an GST Category code of value SR, SRCA-S, SRCA-C, ZR, SRRC, SROVR-RS, SROVR-LVG, SRLVG or NA, shall include an Accounting currency code (IBT-006) with the value 'SGD' if the Invoice currency code (IBT-005) is not 'SGD'. If the Invoice currency code is 'SGD', then the Accounting currency code shall not be provided.
- BR-CL-06-GST-SG Invoice period description code must be according to UNCL 2005 D.16B.
- BR-CL-08-SG Invoiced note subject code shall be coded using UNCL4451
- BR-CL-16-SG Payment means in an invoice MUST be coded using UNCL4461 code list, or code Z01 or Z02
- BR-CL-17-GST-SG Invoice tax categories MUST be coded using valid Singapore code values
- BR-CL-18-GST-SG Invoice tax categories MUST be coded using valid Singapore code values
- BR-CO-03-GST-SG Tax point date (IBT-007) and Value added tax point date code (IBT-008) are mutually exclusive.
- BR-CO-04-GST-SG Each Invoice line (BG-25) shall be categorized with an Invoiced item GST category code (BT-151-GST).
- BR-CO-05-SG Document level allowance reason code (IBT-98) and Document level allowance reason (IBT-97) shall indicate the same type of allowance.
- BR-CO-06-SG Document level charge reason code (IBT-105) and Document level charge reason (IBT-104) shall indicate the same type of charge.
- BR-CO-07-SG Invoice line allowance reason code (IBT-140) and Invoice line allowance reason (IBT-139) shall indicate the same type of allowance reason.
- BR-CO-08-SG Invoice line charge reason code (IBT-145) and Invoice line charge reason (IBT-144) shall indicate the same type of charge reason.
- BR-CO-10-SG Sum of Invoice line net amount (BT-106) = Σ Invoice line net amount (BT-131).
- BR-CO-11-SG Sum of allowances on document level (BT-107) = Σ Document level allowance amount (BT-92).
- BR-CO-12-SG Sum of charges on document level (BT-108) = Σ Document level charge amount (BT-99).
- BR-CO-13-GST-SG Invoice total amount without GST (BT-109-GST) = Σ Invoice line net amount (BT-131) - Sum of allowances on document level (BT-107) + Sum of charges on document level (BT-108).
- BR-CO-14-GST-SG Invoice total GST amount (BT-110-GST) = Σ GST category tax amount (BT-117-GST).
- BR-CO-15-GST-SG Invoice total amount with GST (BT-112-GST) = Invoice total amount without GST (BT-109-GST) + Invoice total GST amount (BT-110-GST).
- BR-CO-16-GST-SG Amount due for payment (BT-115) = Invoice total amount with GST (BT-112-GST-SG) -Paid amount (BT-113) +Rounding amount (BT-114).
- BR-CO-17-GST-SG GST category tax amount (BT-117-GST) = GST category taxable amount (BT-116-GST) x (GST category rate (BT-119-GST) / 100).
- BR-CO-18-GST-SG An Invoice shall at least have one GST Breakdown group (BG-23-GST).
- BR-CO-25-SG In case the Amount due for payment (IBT-115) is positive, either the Payment due date (IBT-009) or the Payment terms (IBT-020) shall be present.
- BR-CO-26-GST-SG In order for the buyer to automatically identify a supplier, the Seller identifier (BT-29), the Seller legal registration identifier (BT-30) and/or the Seller GST identifier (BT-31-GST) shall be present.
- BR-DEC-01-SG The allowed maximum number of decimals for the Document level allowance amount (IBT-092) is 2.
- BR-DEC-02-SG The allowed maximum number of decimals for the Document level allowance base amount (IBT-093) is 2.
- BR-DEC-05-SG The allowed maximum number of decimals for the Document level charge amount (IBT-099) is 2.
- BR-DEC-06-SG The allowed maximum number of decimals for the Document level charge base amount (BT-100) is 2.
- BR-DEC-09-SG The allowed maximum number of decimals for the Sum of Invoice line net amount (IBT-106) is 2.
- BR-DEC-10-SG The allowed maximum number of decimals for the Sum of allowanced on document level (IBT-107) is 2.
- BR-DEC-11-SG The allowed maximum number of decimals for the Sum of charges on document level (IBT-108) is 2.
- BR-DEC-12-SG The allowed maximum number of decimals for the Invoice total amount without GST (BT-109-GST) is 2.
- BR-DEC-13-GST-SG The allowed maximum number of decimals for the Invoice total GST amount (IBT-110) is 2.
- BR-DEC-14-SG The allowed maximum number of decimals for the Invoice total amount with GST (BT-112-GST) is 2.
- BR-DEC-15-SG The allowed maximum number of decimals for the Invoice total GST amount in accounting currency (IBT-111) is 2.
- BR-DEC-16-SG The allowed maximum number of decimals for the Paid amount (IBT-113) is 2.
- BR-DEC-17-SG The allowed maximum number of decimals for the Rounding amount (IBT-114) is 2.
- BR-DEC-19-SG The allowed maximum number of decimals for the GST category taxable amount (BT-116-GST) is 2.
- BR-DEC-20-SG The allowed maximum number of decimals for the GST category tax amount (BT-117-GST) is 2.
- BR-NG-01-GST-SG An Invoice that contains an Invoice line (BG-25), a Document level allowance (BG-20) or a Document level charge (BG-21) where the GST category code (BT-151-GST, BT-95-GST or BT-102-GST) is "NG" shall contain exactly one GST breakdown group (BG-23) with the GST category code (BT-118) equal to "NG".
- BR-NG-02-GST-SG An Invoice that contains an Invoice line (BG-25) where the Invoiced item GST category code (BT-151-GST) is "NG" shall not contain the Seller GST identifier (BT-31), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST).
- BR-NG-03-GST-SG An Invoice that contains a Document level allowance (BG-20) where the Document level allowance GST category code (BT-95-GST) is "NG" shall not contain the Seller GST identifier (BT-31-GST), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST).
- BR-NG-04-GST-SG An Invoice that contains a Document level charge (BG-21) where the Document level charge GST category code (BT-102-GST) is "NG" shall not contain the Seller GST identifier (BT-31-GST), the Seller tax representative GST identifier (BT-63-GST) or the Buyer GST identifier (BT-48-GST).
- BR-NG-08-GST-SG In a GST breakdown (BG-23) where the GST category code (BT-118-GST) is "NG" the GST category taxable amount (BT-116) shall equal the sum of Invoice line net amounts (BT-131) minus the sum of Document level allowance amounts (BT-92) plus the sum of Document level charge amounts (BT-99) where the GST category codes (BT-151-GST, BT-95-GST, BT-102-GST) are "NG".
- BR-NG-09-GST-SG The GST category tax amount (BT-117-GST) in a GST breakdown (BG-23) where the GST category code (BT-118-GST) is "NG" shall be 0 (zero).
- BR-NG-11-GST-SG An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain other GST breakdown groups (BG-23).
- BR-NG-12-GST-SG An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118) "NG" shall not contain an Invoice line (BG-25) where the Invoiced item GST category code (BT-151-GST) is not "NG".
- BR-NG-13-GST-SG An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain Document level allowances (BG-20) where Document level allowance GST category code (BT-9-GST5) is not "NG".
- BR-NG-14-GST-SG An Invoice that contains a GST breakdown group (BG-23) with a GST category code (BT-118-GST) "NG" shall not contain Document level charges (BG-21) where Document level charge GST category code (BT-102-GST) is not "NG".
- PEPPOL-EN16931-R003-SG A buyer reference or purchase order reference MUST be provided.
- PEPPOL-EN16931-R004-SG Specification identifier MUST have the value 'urn:peppol:pint:billing-1@sg-1'.
- PEPPOL-EN16931-R007-SG Business process MUST have value 'urn:peppol:bis:billing'.
- PEPPOL-EN16931-R040-SG Allowance/charge amount must equal base amount * percentage/100 if base amount and percentage exists
- PEPPOL-EN16931-R041-SG Allowance/charge base amount MUST be provided when allowance/charge percentage is provided.
- PEPPOL-EN16931-R042-SG Allowance/charge percentage MUST be provided when allowance/charge base amount is provided.
- PEPPOL-EN16931-R046-SG Item net price MUST equal (Gross price - Allowance amount) when gross price is provided.
- PEPPOL-EN16931-R053-SG Only one tax total with tax subtotals MUST be provided.
- PEPPOL-EN16931-R054-SG Only one tax total without tax subtotals MUST be provided when tax currency code is provided.
- PEPPOL-EN16931-R061-SG Mandate reference MUST be provided for direct debit.
- PEPPOL-EN16931-R120-SG Invoice line net amount MUST equal (Invoiced quantity * (Item net price/item price base quantity) + Sum of invoice line charge amount - sum of invoice line allowance amount
- UBL-SR-12-GST-SG warning Seller GST identifier shall occur maximum once
- UBL-SR-13-GST-SG warning Seller tax registration shall occur maximum once
- UBL-SR-18-SG warning Buyer GST identifier shall occur maximum once
- UBL-SR-23-GST-SG warning Seller tax representative GST identifier shall occur maximum once, if the Seller has a tax representative
- UBL-SR-32-SG warning GST exemption reason text shall occur maximum once
- UBL-SR-38-GST-SG warning Invoiced item GST exemption reason text shall occur maximum once
- UBL-SR-43-GST-SG AdditionalDocumentReference/DocumentTypeCode shall only be used for invoiced object (code 130), project reference in CreditNote (code 50) or total amounts including or excluding GST in SGD (code sgdtotal-incl-gst or sgdtotal-excl-gst)