Do I have to give a receipt for every payment in Brunei?

Yes. A printed, serially numbered receipt is required for every sum received for goods or services, and you keep a duplicate.

How long must I keep business records in Brunei?

For 7 years from the year of assessment the income relates to.

Is the Brunei dollar the same as the Singapore dollar?

They are pegged at par, 1:1. In easySales, type the rate 1 on an SGD invoice if your company uses par.

Can I deduct a bad debt in Brunei?

A trade debt written off can be an income-tax deduction when you can show reasonable steps to recover it. See Write off a bad debt.

Brunei invoices

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Brunei has no sales tax, VAT or GST; businesses pay income tax and stamp duty. Invoices carry no tax lines, and each payment received gets a receipt. This page sums up the rules and shows how easySales applies them. It is a general guide, not tax advice; check with your accountant before you rely on it.

The rules

Topic	Rule
Sales tax	None: only income tax and stamp duty.
Receipts	Issue a printed, serially numbered receipt for every sum received for goods sold or services performed, and keep a duplicate.
Records	Keep sufficient records for 7 years from the year of assessment the income relates to.
Currency	The Brunei dollar is pegged to the Singapore dollar at par, 1:1.
Bad debts	An income-tax deduction for a trade debt written off, with evidence of reasonable steps to recover it. A debt recovered later is income.

How easySales applies them

With your company’s country set to Brunei, forms leave out the tax field and the PDF prints no tax row and no tax number. Your registration number prints as “ROC No.”. See Company and tax.
With the invoice design’s title on Automatic (by tax registration), an issued invoice prints INVOICE. A heading that says “Tax Invoice” is refused at issue. See Letterhead and designs.
Each payment you record gets a receipt numbered from RCT-, headed OFFICIAL RECEIPT, and you can download its PDF again at any time. A voided receipt keeps its number. See Receipt PDF.
easySales does not set the BND–SGD rate to 1 for you. On an SGD invoice, check the rate and change it if your company uses par. See Exchange rate.
Write off as bad debt… records the write-off, your reason and your recovery steps. Relief reads Not applicable, because there is no indirect tax; the write-off may be an income-tax deduction. See Write off a bad debt.
Money received in advance is held on the receipt with no tax invoice, and a security deposit you keep is recorded with Forfeit security deposit, with no tax. See Forfeit a deposit.

Why it works this way

The receipt is the record Brunei asks for. With no sales tax, the law’s document duty falls on the receipt. easySales gives every receipt its own number, and a voided receipt keeps it, so no number goes missing from the series.

Recovery steps are kept with the write-off. A bad debt is deductible only when you can show you tried to collect it. The reason and the steps you list are stored on the day, ready for the Collector’s questions years later.

No tax means no tax lines. A zero tax row or a tax number would suggest a tax that does not exist, so Brunei documents leave them out.

Work faster

Give the receipt as you record the payment. Download PDF on the receipt opens it ready to send. See Receipt PDF.
Record one receipt for several invoices. A customer who pays a batch gets one numbered receipt that lists each invoice. See Record a payment.
Set the rate on an SGD draft. Change rate lets you type 1 for par before you issue. See Exchange rate.
Send a statement before writing off. A dated statement is one more recovery step on record. See Customer statement.

Examples

A payment and its receipt. Lim & Co’s Brunei company invoices Harbour Café BND 6,500.00 for an interior design, with no tax line. The café pays BND 6,500.00, and Mei Tan records the payment. It gets the next receipt number, and she downloads the OFFICIAL RECEIPT PDF for the café.

An invoice in SGD at par. A Singapore client asks to be billed in SGD. On the draft, Mei selects Change rate and types 1, so SGD 3,000.00 is BND 3,000.00 in the books.

Common questions

Is there GST in Brunei? No. Brunei has no sales tax, VAT or GST; businesses pay income tax and stamp duty.
Do I have to give a receipt for every payment in Brunei? Yes. A printed, serially numbered receipt is required for every sum received for goods or services, and you keep a duplicate.
How long must I keep business records in Brunei? For 7 years from the year of assessment the income relates to.
Is the Brunei dollar the same as the Singapore dollar? They are pegged at par, 1:1. In easySales, type the rate 1 on an SGD invoice if your company uses par.
Can I deduct a bad debt in Brunei? A trade debt written off can be an income-tax deduction when you can show reasonable steps to recover it. See Write off a bad debt.

Sources

MOFE — Income Tax Act, Chapter 35 (PDF) · MOFE — Public Ruling PR 02/2017, deductible and non-deductible expenses (PDF) · Brunei Darussalam Central Bank — Monetary policy framework (currency board and the Currency Interchangeability Agreement with Singapore)

Last checked: 2026-10-21