How to use these guides
Each guide is short on its own, written for the SME owner or operator who needs the operating picture. Read the relevant one, then verify the decision with IRAS, the Accounting Standards Council, or your adviser before relying on it for filing.
Tax and filings
The two starting points for most Singapore SMEs are the 9% GST rate and the F5 quarterly return. The InvoiceNow timeline is a separate operational track that affects how invoices are exchanged with buyers and suppliers. Start with Singapore GST for the operating model, IRAS F5 for the filing workflow, and InvoiceNow for the e-invoicing requirement.
Accounting standards (SFRS)
These guides cover the SFRS topics that show up in day-to-day SME work: how the agent reasons against the standard, and the practical treatment for revenue and leases. Start with SFRS reasoning, then read the topical guides for revenue and leases as those come up in your books.