How long do I need to keep invoices in Singapore?

At least 5 years from the end of the GST accounting period.

Can I keep invoices electronically instead of on paper?

Singapore, Hong Kong and Malaysia accept electronic records that meet their conditions. In Japan, for income and corporate tax, invoices sent or received electronically are kept electronically.

Do I keep the invoices I receive as well as those I issue?

Yes. In Singapore and Japan both are named in the rules.

What happens if I lose export documents in Singapore?

The sale is treated as local and you account for 9% GST on it.

Keeping records

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Tax authorities can review your returns years after you file them, and your invoices, receipts and credit notes are the evidence. Each country sets a minimum period to keep them and says when electronic copies are enough. This page compares the rules. It is general information, not tax or legal advice: check the sources at the end or ask your accountant before you rely on it.

In short

Country	Keep for at least	Counted from
Singapore	5 years	The end of the GST accounting period; for income tax, the year of assessment
Australia	5 years	The completion of the transactions, or longer while an assessment can be reviewed
Hong Kong	7 years	For profits tax records; company accounting records 7 years after the financial year
New Zealand	7 years	Business records
Japan	7 years	Two months after the end of the tax period; 10 years for a year with a loss carried forward
Malaysia	7 years	The latest date the record relates to (service tax and sales tax)
Brunei	7 years	Company records for income tax

Keep the invoices you issue and the ones you receive, together with credit notes, receipts and the documents that support zero-rating or exports.

Country by country

Singapore

Keep all GST records for at least 5 years from the end of the accounting period, and company tax records for at least 5 years from the relevant year of assessment. That includes the tax invoices you issue and those your suppliers give you; you do not submit them with the return. Electronic records are allowed without asking IRAS, as long as they meet its record-keeping guide. If you change accounting software, the old transactions need not be moved, but they must stay available for at least 5 years. Losing the documents that prove an export means treating the sale as local and accounting for 9% GST.

Hong Kong

Every business keeps sufficient records, in English or Chinese, for at least 7 years: books of account, vouchers, bank statements, invoices and receipts. Images of the original documents kept electronically are acceptable when they meet the conditions of the Electronic Transactions Ordinance. A company also preserves its accounting records for 7 years after the end of the financial year they relate to.

Australia

Keep GST records for the longer of 5 years after the transactions are completed and the period in which an assessment can be reviewed. A business that issues recipient-created tax invoices keeps them, or copies, for 5 years.

New Zealand

Keep business records for 7 years, in English or Māori unless Inland Revenue agrees otherwise.

Japan

Keep copies of the qualified invoices you issue, and the invoices you receive, for 7 years from the day two months after the end of the tax period. For the tax on purchases, in years 6 and 7 you need keep only the books or the invoices, not both. For corporate tax, books and documents are kept for 7 years, or 10 years for a year with a loss carried forward. For income and corporate tax, invoices and other documents sent or received electronically are kept as electronic data; for the consumption tax deduction, a printout of an electronic invoice is accepted. See E-invoicing by country.

Malaysia and Brunei

Malaysian service tax and sales tax records — invoices, receipts, credit notes and debit notes — are kept for 7 years, in Malay or English, in Malaysia unless the Director General allows otherwise, in paper or electronic form. In Brunei a company keeps adequate records of its business transactions, such as sales, receipts and invoices, for 7 years for income tax.

In easySales

An issued invoice cannot be deleted, only cancelled, and its number stays on record; a cancelled credit note stays on record too. See Issuing and numbering.
An issued invoice keeps the customer name, address and tax facts it was issued with, so a reprint matches what the customer received. See Invoice PDF.
The audit trail records changes, downloads and record views. See Audit trail.
To keep your own copy, export issued invoices and credit notes as files or a ZIP of PDFs. See Accounting export.

Examples

Lim & Co’s GST accounting period ends on 31 December 2026. In Singapore it keeps that period’s invoices, receipts and credit notes until at least 31 December 2031. A sister company in Hong Kong keeps its 2026 records for at least 7 years, into 2033.

Common questions

How long do I need to keep invoices in Singapore? At least 5 years from the end of the GST accounting period.
How long should a Hong Kong company keep accounting records? At least 7 years.
Can I keep invoices electronically instead of on paper? Singapore, Hong Kong and Malaysia accept electronic records that meet their conditions. In Japan, for income and corporate tax, invoices sent or received electronically are kept electronically.
Do I keep the invoices I receive as well as those I issue? Yes. In Singapore and Japan both are named in the rules.
What happens if I lose export documents in Singapore? The sale is treated as local and you account for 9% GST on it.
How long are Japanese invoice copies kept? 7 years from the day two months after the end of the tax period.

Sources

Last checked: 21 October 2026.