Singapore Clarifies Timing of Input Tax Claims

on claiming input tax in the correct accounting period. The primary guidance is as follows. Several examples are also provided.

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Claim based on tax invoice or import permit date

You should claim input tax in the accounting period corresponding to the date shown on the tax invoice or import permit. For example:

• Invoice date: 22 Feb 2025
• Accounting period to claim input tax: 1 Jan 2025 to 31 Mar 2025

Claim based on posting or processing date

You may claim input tax based on the date…