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Goods and Services Tax Act: Primary legislation (Cap. 117A) governing tax invoices in Singapore, particularly Section 41 which specifies requirements for tax invoices. mandatory for standard-rated supplies above SGD 1,000.

IRAS E-Tax Guide: Regulatory guidance document 'GST: General Guide on Tax Invoices' providing detailed requirements for tax invoice format and record keeping

Electronic Transactions Act: Legislation (Cap. 88) governing the validity and use of electronic documents, relevant for electronic tax invoices

Tax Invoice Header: mandatory requirement to prominently display the words 'Tax Invoice'

Invoice Serial Number: mandatory unique identifier for each tax invoice

Issue Date: mandatory field showing the date of invoice issuance

Supplier Details: mandatory inclusion of supplier's name, address and GST registration number

Customer Details: mandatory inclusion of customer's name and address

Supply Description: mandatory detailed description of goods/services supplied

Quantity and Price: mandatory specification of quantity and price for each item/service

Pre-GST Amount: mandatory total amount payable excluding GST

GST Amount: mandatory specification of total GST charged

Total Amount: mandatory total amount payable including GST