Short answer: A Singapore company must show its full registered name, in legible romanised letters, on business letters, statements of account, invoices, official notices, publications, cheques, orders and receipts. Its UEN (registration number) must also appear on business letters, statements of account, invoices, official notices and publications. Each breach can cost up to S$1,000.
Showing the company name and UEN on invoices, letterheads and other business documents is one of the simplest duties under the Companies Act 1967, and one of the most often overlooked. The rule sits in section 144 of the Act, and a separate set of IRAS rules decides what a GST-registered company must print on a tax invoice. This guide covers each document, the 20 October 2026 change and common mistakes.
Key facts at a glance
- Section 144(1) of the Companies Act 1967: the company name must appear in legible romanised letters on its seal (if any) and on 12 listed types of document, including invoices, receipts and cheques.
- Section 144(1A): the registration number (UEN, or Unique Entity Number) must appear on business letters, statements of account, invoices, official notices and publications.
- Penalty: no specific penalty is stated, so the general penalty in section 407(2) applies, a fine of up to S$1,000 per offence, for the company and for any officer who authorises the document.
- In 2016 one company was fined S$200,000 on 500 charges under section 144 for letters sent without its name and registration number.
- From 20 October 2026, section 27(9) allows “Pte” and “Ltd” with or without a full stop in place of “Private” and “Limited”.
- A GST tax invoice must show the supplier’s name, address and GST registration number, and is generally issued within 30 days of the time of supply.
Raffles Corporate Services works with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice. This article is general information only and is not legal advice.
What does section 144 of the Companies Act require?
Section 144 requires every Singapore company to publish two things on its outgoing business documents: its name and its registration number. The two duties cover different lists of documents, which is where most confusion starts.
Under section 144(1), the company name must appear “in legible romanised letters” on its seal, if it has one, and on all business letters, statements of account, invoices, official notices, publications, bills of exchange, promissory notes, indorsements, cheques, orders, receipts and letters of credit issued or signed by or on behalf of the company.
Under section 144(1A), the registration number must appear in a legible form on a shorter list: business letters, statements of account, invoices, official notices and publications. For a company, the registration number is the UEN shown on its Bizfile business profile. If you are unsure what the UEN is or how it is formatted, our guide to the Unique Entity Number explains it.
ACRA lists “missing company details on documents” among the common offences under the Companies Act, and its common offences page for local companies summarises the same two lists. You can read the full text of section 144 on Singapore Statutes Online.
Company name and UEN on invoices and other documents: which need what?
Invoices, statements of account and business letters need both the name and the UEN; cheques, receipts and orders need the name only under the Companies Act. The table below combines section 144 with the IRAS invoicing rules for GST-registered companies.
| Document | Company name | UEN | GST registration number (if GST-registered) | Source |
|---|---|---|---|---|
| Letterhead and business letters | Required | Required | Not required | CA s 144(1), (1A) |
| Invoice (non-GST company) | Required | Required | Not applicable | CA s 144(1), (1A) |
| Tax invoice | Required | Required | Required, with supplier’s address | CA s 144; IRAS tax invoice rules |
| Statement of account | Required | Required | Not required | CA s 144(1), (1A) |
| Receipt | Required | Not required by s 144, but good practice | Required on receipts issued by a GST-registered business | CA s 144(1); IRAS receipt rules |
| Purchase orders | Required | Not required by s 144, but good practice | Not required | CA s 144(1) |
| Cheques and promissory notes | Required | Not required | Not required | CA s 144(1) |
| Official notices and publications | Required | Required | Not required | CA s 144(1), (1A) |
| Website | Not named in s 144; show it as good practice | Not named in s 144; show it as good practice | Not required | Practice point |
| Email signature | Show it where the email is used as a business letter | Show it where the email is used as a business letter | Not required | Practice point |
| Contracts | Use the exact registered name | Recommended to identify the party | Not required | Practice point |
Section 144 does not name websites or email signatures. Many business emails are, in substance, business letters, so treat a sales or billing email like a letter on your letterhead. A website footer with the full name and UEN helps customers check who they are dealing with.
Must the name be legible and include “Pte. Ltd.”?
Yes. The name must be in legible romanised letters, and it is the full registered name, including “Private Limited” or its abbreviation, that must appear.
Section 27(7) requires a limited company to end its name with “Limited” or “Berhad”, and section 27(8) requires a private company to include “Private” or “Sendirian” immediately before it. A logo, trading name or Chinese-character name on its own does not satisfy section 144, because the requirement is to show the company’s name in romanised letters. You can show a brand or a name in another script as well, as long as the registered name also appears clearly.
What changed on 20 October 2026 under the CALA 2025 phase two?
The second phase of the Corporate and Accounting Laws (Amendment) Act 2025 (Act 24 of 2025) came into force on 20 October 2026 and amended section 27(9). A company may now use “Pte.” or “Pte” in place of “Private”, and “Ltd.” or “Ltd” in place of “Limited”.
Before 20 October 2026, section 27(9) referred only to the abbreviations with a full stop, “Pte.” and “Ltd.”. In practice, this means a letterhead or invoice that prints “ABC Pte Ltd” without full stops is now expressly acceptable, and you do not need to reprint stationery simply to add or remove the full stops. The amendment did not change the documents listed in section 144.
Does the registered office address have to appear on letterheads and invoices?
Not under the Companies Act. Section 144 requires the name and registration number only; it does not require the registered office address on business documents.
The address does matter elsewhere. A GST tax invoice must show the supplier’s name and address, and a simplified tax invoice must show the supplier’s name, address and GST registration number. Separately, the company must keep a registered office in Singapore and notify ACRA of any change within 14 days under section 143. Our article on registered office requirements under sections 142 and 143 covers those rules. Many companies print the registered office on their letterhead anyway, which is sensible, but it is a choice rather than a section 144 requirement.
What must a GST tax invoice show, including the GST registration number?
A GST-registered company must issue a tax invoice to a GST-registered customer, generally within 30 days of the time of supply, and it must include the GST registration number. IRAS lists the full contents on its invoicing customers page.
A full tax invoice must contain:
- The words “Tax Invoice”.
- The supplier’s name and address.
- The supplier’s GST registration number.
- The invoice date and an invoice identifying number.
- The customer’s name and address.
- A description of the goods and services.
- The GST rate.
- The total amount payable excluding GST, the total GST, and the total amount payable including GST.
Where the total including GST does not exceed S$1,000, a simplified tax invoice may be used instead. A receipt issued by a GST-registered business must show the business name and GST registration number, the total amount payable including GST, and the words “Price payable includes GST”. Tax invoices must be kept for at least five years.
For many companies the UEN and the GST registration number are the same number. IRAS accepts labels such as “UEN”, “GST Reg No.” or “Company Reg No.” when the two are identical. Where they differ, for example where the GST number starts with “M”, print both and label each clearly. As InvoiceNow rolls out, the same data feeds your e-invoices, which our guide to the InvoiceNow Peppol ID explains.
What are the penalties for leaving out the company name or UEN?
The company commits an offence under section 144(1B), and any officer who issues or authorises a non-compliant document commits an offence under section 144(2). As the section states no specific penalty, section 407(2) applies: a fine of up to S$1,000 for each offence.
Each document can be a separate charge, so the exposure adds up. In June 2016, ACRA announced that a company had pleaded guilty to 500 charges under sections 144(1)(b) and 144(1A) and was fined S$200,000, with another 604 charges taken into consideration. Its letters had not stated its name and registration number, and many recipients assumed they came from ACRA.
There is also a personal civil risk. Under section 144(2), an officer who signs or authorises a bill of exchange, promissory note, other negotiable instrument or order that does not show the company’s name is personally liable to the holder for the amount due, unless the company pays it. That is a good reason to check that pre-printed cheques and purchase orders show the full registered name. If a holder sues to recover the amount, the court proceedings are conducted by a Singapore Advocate and Solicitor, not by a corporate service provider.
What should you update after a company name change?
Every document template must switch to the new name from the date ACRA issues the notice of incorporation under the new name, which is when the change takes effect under section 28(2). The UEN does not change, and section 28(6) confirms that a change of name does not affect the company’s identity, rights or obligations.
- Update invoice, quotation, receipt and statement templates in your accounting software.
- Reprint letterheads, cheque books, purchase order forms and the common seal, if the company has one.
- Change the website footer, email signatures and social media profiles.
- Tell the bank, key customers and suppliers, and update the name on open contracts by letter or novation where the counterparty requires it.
- Consider adding “formerly known as” with the previous name for a transition period, so that customers recognise you. This is optional, not a statutory requirement.
The ACRA steps for the change itself are covered in our guide on how to change your company name in Singapore.
What are the most common mistakes on company documents?
Most breaches come from templates that were set up once and never checked. The ones we see most often are:
- Invoices that show only a brand or trading name, with the registered name missing or hidden in small grey text.
- Letterheads with the name but no UEN.
- Showing a GST number that differs from the UEN without labelling which is which.
- Old stationery still in use months after a name change.
- Sole proprietors confusing the rules: a registered business must show its registered business name and number on invoices and official correspondence under regulation 7 of the Business Names Registration Regulations 2015, with a fine of up to S$1,000.
- Pre-printed cheque books and purchase order pads that show a short form of the name rather than the full registered name.
Frequently asked questions
Is a UEN required on receipts?
Not under section 144 of the Companies Act, which requires only the company name on receipts. A GST-registered business must, however, show its GST registration number on receipts, and for many companies that number is the UEN.
Can I show only my brand name on invoices?
No. You may show a brand, but the full registered company name must also appear in legible romanised letters, together with the UEN.
Do I need to write “Pte. Ltd.” with full stops?
No. Since 20 October 2026, section 27(9) of the Companies Act expressly allows “Pte” and “Ltd” with or without a full stop.
Who is liable if an invoice omits the company name?
Both the company and any officer who issued or authorised it can be fined up to S$1,000 per offence. An officer who signs a cheque or other negotiable instrument without the company name can also be personally liable for the amount due.
If you want a second pair of eyes on your templates, the company secretarial team at Singapore Secretary Services can review them as part of routine compliance, and our free tools help with other filing deadlines.
Need help with this?
Raffles Corporate Services can handle the ACRA filings, compliance documentation and records for you, and where court proceedings or legal advice are needed, we work with a panel of experienced Singapore law firms who offer cost-effective and efficient legal service and advice.
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Last reviewed: 22 October 2026. The Editorial Team, Raffles Corporate Services.