What the UEN is
The UEN is the number Inland Revenue Authority of Singapore (IRAS) assigns to a taxpayer in Singapore. It follows you across every tax you deal with: GST, income tax and withholding. Businesses that pay you will ask for it before they release payment, because they report their suppliers to Inland Revenue Authority of Singapore (IRAS) by this number.
Who needs one
Individuals use their NRIC or FIN; companies and businesses use the UEN issued by ACRA; GST registration is separate.
How to register, step by step
- Register the business or company with ACRA via BizFile+; the UEN is issued at registration and is your tax reference.
- Register for GST on myTax Portal within 30 days once taxable turnover exceeds S$1 million.
- Set up Corppass to transact with IRAS.
How to find or check a UEN
Check a GST registration on the IRAS GST Registered Business Search.
Documents, cost and how long it takes
A sole proprietorship or partnership gets its UEN from ACRA when its registration is approved through Bizfile. The owner first reserves a business name for S$15, then registers for S$100. A person with Singpass registers directly, and only the person who reserved the name can register. A foreigner without Singpass must use a corporate service provider. Prepare the approved name and its eService number, the start date, a business email address, a business address (a P.O. Box is not allowed, and a home address needs HDB or URA approval under the Home Office Scheme), and each owner's NRIC or FIN, full name, date of birth, residential address, contact address, email and mobile number. Most registrations are approved soon after payment, complex ones take up to 15 working days, and those needing another agency's approval take 14 to 60 days.