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Country tax & invoice rules

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Use this matrix to compare the sales-tax and invoicing rules that apply in each country at a glance. easySales currently supports Singapore, Malaysia, Hong Kong, Australia, New Zealand, Brunei and Japan; the other countries listed are planned. For more detail, see the page for your country: Singapore, Malaysia, Japan, Hong Kong, Australia, New Zealand or Brunei.

This is a general guide, not tax advice. Check with your accountant or the tax authority before you rely on it.

Rules by country

Section titled “Rules by country”

On a phone, scroll the table sideways. “tbc” marks a point that has not been confirmed yet.

Country Tax and rates Registration Heading wording Number / fields Local-currency amount Tax point Deposits, forfeiture — rule (for reference) Bad-debt relief E-invoicing easySales
Singapore (SG) GST 9% (8% in 2023) tbc “Tax Invoice” required Number required; simplified invoice up to S$1,000; credit note cites original and reason SGD equivalent required Earlier of invoice or payment; invoice within 30 days Security deposit not taxed; forfeited on early termination: outside GST Written off, 12 months unpaid or insolvent; claim within 5 years InvoiceNow (PINT SG), phased Supported
Malaysia (MY) Service tax 8% (6% listed services, from 2024-03-01, tbc); sales tax 10% / 5% (tbc) Separate service and sales tax registrations; threshold tbc Not prescribed Serial number required; invoice within 1 year of service; credit note cites original and reason MYR at selling rate Services: on payment (due after 12 months unpaid); sales tax: on sale Refundable deposit: no e-invoice; forfeited: service tax depends on whether anything was supplied, e-invoice still needed Refund of tax paid, written off, within 6 years of paying MyInvois, phased; turnover under RM3m exempt Supported
Hong Kong (HK) No sales tax or VAT — — Not required; registered company name on invoices and receipts — — — — No mandate Supported
Australia (AU) GST 10% tbc Must indicate “tax invoice” Number not required; invoice on request within 28 days (not for A$82.50 or less); recipient details above A$1,000; adjustment note within 28 days, reason required — Earlier of invoice or payment (cash basis: on receipt) Security deposit taxed only when forfeited or applied; forfeited: taxable Written off or 12 months overdue; not on cash basis; 4-year claim limit (tbc) Peppol PINT A-NZ, voluntary Supported
New Zealand (NZ) GST 15% Threshold tbc; invoice basis forced above NZ$225,000 Not prescribed Number not required; supply information on request within 28 days (not for NZ$200 or less); recipient details above NZ$1,000; correction must identify original — Earlier of invoice or payment Security deposit taxed on receipt; forfeited: tbc Written off, tax fraction; payments basis limited Peppol PINT A-NZ (government buyers) Supported
Brunei (BN) No sales tax (income tax and stamp duty only) — — Sequential receipt for every payment BND and SGD are 1:1 — — Income-tax deduction only Government invoicing only Supported
Thailand (TH) VAT 7% until 2027-09-30, then statutory 10%; 0% exports THB 1.8m a year “ใบกำกับภาษี” (tax invoice), in Thai Serial number; seller and buyer branch codes; buyer tax ID if registered; Thai language and THB Whole document in THB unless approved Goods: delivery or earlier; services: payment or earlier Security deposits taxed on receipt Only if buyer not VAT-registered and a full tax invoice exists e-Tax Invoice opt-in; mandate tbc Planned — architecture ready, not selectable yet
United Kingdom (GB) VAT 20% / 5% / 0% £90,000 Not prescribed Sequential number; VAT in sterling; invoice within 30 days of tax point; simplified up to £250 VAT total in GBP Basic tax point; earlier on invoice or payment; 14-day invoice rule Security deposit forfeited as compensation: outside scope; retained part-payment: taxable 6 months unpaid after later of supply and due date; claim within 4 y 6 m; not on cash scheme Mandatory from April 2029 (format tbc) Planned — architecture ready, not selectable yet
Ireland (IE) VAT 23% / 13.5% / 9% / 4.8% / 0% €85,000 goods, €42,500 services Not prescribed Sequential number; invoice within 15 days after month-end; credit note carries customer VAT no. and reason Tax in EUR Invoice issue or its deadline (B2B); prepayment at receipt Retained prepayment taxable (from 2022); security deposits tbc Written off, deductible, debtor not connected; not on moneys-received basis Large-corporate B2B + real-time reporting from Nov 2028 Planned — architecture ready, not selectable yet
Japan (JP) Consumption tax 10% / 8% (1% food rate proposed from 2027-04-01, not enacted) Taxable above ¥10m; registration as a qualified invoice issuer separate, voluntary Not prescribed Registered issuer: registration number T plus 13 digits; per rate, the tax-exclusive total and its tax (「10％対象 税抜価額 ¥… 消費税 ¥…」); reduced-rate items marked ※ with 「※ 軽減税率対象品目」; tax rounded once per rate, whole yen, by the method your company chooses A yen block with 換算レート and the total and tax per rate in JPY On delivery; advances not taxed on receipt Damages: outside scope; handling fee: taxable Listed legal events only (not a book write-off) Peppol JP PINT, voluntary Supported; no 0% codes, deposit tax invoice or tax-inclusive prices yet
Canada (CA) GST 5%; HST 13% (ON), 14% (NS from 2025-04-01), 15% (NB, NL, PE) C$30,000 Not prescribed No number required; detail rises at C$100 and C$500 None Earlier of payment and due Not consideration until applied; forfeiture taxable Written off; claim within 4 years No B2B mandate Planned — architecture ready, not selectable yet
South Africa (ZA) VAT 15% / 0% R2.3m from 2026-04-01 (tbc) “tax invoice”, “VAT invoice” or “invoice” Serial number; full invoice above R5,000; none at R50 or less; within 21 days Whole invoice in ZAR (zero-rated excepted) Earlier of invoice or payment Deposit not taxed until applied; forfeiture taxable (tbc) Invoice basis; payments-basis vendors only for supplies ≥ R100,000 Clearance model from about 2030 Planned — architecture ready, not selectable yet

The deposits column states each country’s rule for reference. In easySales, Forfeit security deposit records a forfeiture with no tax for a company in Singapore, Hong Kong or Brunei, and for any company not registered for tax on the forfeiture date. It is refused for a company registered for tax in Malaysia, New Zealand or Australia, and until your company’s country is confirmed.

Country notes

Section titled “Country notes”
  • All supported countries: an issued tax document is not cancelled in place. Issue a credit note instead — in Australia an adjustment note, in New Zealand a supply correction, in Malaysia a refund note.
  • Singapore: a deposit you keep as compensation, such as on early termination, is outside GST: use Forfeit security deposit. If it pays for something you supplied, such as unpaid rent, repairs or a fee, it is taxable: use Invoice from deposit. IRAS’s example is a tenancy.
  • Malaysia: whether SST applies to a forfeited deposit depends on whether anything was supplied or made available to the customer, so a registered company cannot forfeit one in easySales; agree the treatment with your accountant. A forfeited deposit may still need a MyInvois e-invoice, depending on your turnover and phase date. easySales does not submit to MyInvois; submit it yourself.
  • Australia: a forfeited deposit is taxable, and easySales does not issue the tax invoice it needs, so a GST-registered company cannot forfeit a deposit in easySales.
  • New Zealand: how GST applies to a forfeited deposit depends on what the deposit was for, so a GST-registered company cannot forfeit one in easySales; agree the treatment with your accountant.
  • Hong Kong and Brunei: documents carry no tax lines. In Brunei, stamp duty of B$0.10 applies to receipts above B$20 (enforcement tbc).
  • United Kingdom: a pro-forma says “This is not a VAT invoice”; a non-VAT credit note says “This is not a credit note for VAT”.
  • Ireland: credit notes need the customer’s VAT number. The 9% rate is time-limited to 2030-12-31.
  • Japan: registered issuers show “T” plus 13 digits, and a non-registrant must not print a look-alike number. Return invoices are needed except under ¥10,000; in easySales a credit note serves as the return invoice and prints the same per-rate details. Corrections are made by a corrected invoice.
  • Thailand: the 7% rate reverts to 10% after 2027-09-30 unless extended. Credit and debit notes (ใบลดหนี้ / ใบเพิ่มหนี้) cite the original serial number and a reason.
  • Canada: the rate follows the province of supply. Québec QST and French-language rules are out of scope. Early-payment discounts do not reduce tax.
  • South Africa: issue one tax invoice per supply. A pro-forma that demands payment can trigger the tax point.

Daylight-saving time zones (United Kingdom, Ireland, Canada) and Canadian province rates are planned for later.

Sources

Section titled “Sources”
Section titled “Related”