Short answer: Section 144 of the Companies Act 1967 requires your company name and UEN on key documents. The name must appear in legible romanised letters on business letters, invoices, statements, notices, publications, cheques, receipts and the seal, if any. The UEN must appear on business letters, statements of account, invoices, official notices and publications.
Key facts at a glance
- Name: must appear in legible romanised letters on the seal (if any) and on business letters, statements of account, invoices, official notices, publications, bills of exchange, promissory notes, indorsements, cheques, orders, receipts and letters of credit (section 144(1)).
- Registration number: must appear in legible form on business letters, statements of account, invoices, official notices and publications (section 144(1A)).
- Default is an offence by the company (section 144(1B)) and by any officer who issues or authorises the non-compliant document (section 144(2)).
- No specific penalty is set in section 144, so the general penalty applies: a fine not exceeding S$1,000 (section 407(2)).
- An officer who signs a cheque, bill of exchange, promissory note or order without the company name can be personally liable to the holder if the company does not pay (section 144(2)).
- GST-registered companies must also show their GST registration number on tax invoices, which may be the same as the UEN (IRAS).
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.
Many owners set up their invoice template once, at incorporation, and never look at it again. Yet putting the company name and UEN on invoices in Singapore is a legal requirement under section 144 of the Companies Act, and the officer who signs or sends a defective document can be personally exposed. This guide sets out exactly what section 144 requires, which documents it covers, how it applies to emails and websites, and how to fix your stationery after a name change.
What does section 144 of the Companies Act require?
Section 144 has two parts: the company name must appear on a long list of documents, and the registration number must appear on a shorter list. Both must be legible.
Section 144(1) requires the name of a company to 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 of the company, or purporting to be issued or signed by or on its behalf. Section 144(1A) adds that the registration number must appear in legible form on all business letters, statements of account, invoices, official notices and publications.
The registration number is the number ACRA assigns on incorporation, commonly called the Unique Entity Number (UEN). You can read the full text of section 144 on Singapore Statutes Online.
Which documents need the company name, and which need the UEN?
Every document on the name list needs the name; only five categories also need the UEN. The table maps common business documents to the statutory categories.
| Document | Statutory category | Company name required? | UEN required? |
|---|---|---|---|
| Sales invoice or tax invoice | Invoice | Yes | Yes |
| Monthly statement to customers | Statement of account | Yes | Yes |
| Letter on letterhead, quotation letter, demand letter | Business letter | Yes | Yes |
| Notice of meeting, public notice | Official notice | Yes | Yes |
| Brochure, catalogue, annual report | Publication | Yes | Yes |
| Official receipt | Receipt | Yes | Not listed in section 144(1A) |
| Purchase order | Order | Yes | Not listed in section 144(1A) |
| Cheque, promissory note, bill of exchange | Negotiable instruments | Yes | Not listed in section 144(1A) |
| Letter of credit | Letter of credit | Yes | Not listed in section 144(1A) |
| Company seal | Seal (if any) | Yes | Not listed in section 144(1A) |
Where the UEN is not strictly required, adding it costs nothing and avoids confusion with similarly named entities. Filings and payments can go to the wrong entity when only a trading name appears on a document; our note on reconciling a filing receipt that names the wrong entity shows how that plays out.
Does the full name have to include “Private Limited”?
Yes. The name in section 144 is the registered name, and for a private company limited by shares that name ends with “Private Limited”, which the Act allows you to abbreviate.
Section 27(7) requires a limited company to have “Limited” or “Berhad” at the end of its name, and section 27(8) requires a private company to have “Private” or “Sendirian” immediately before it. Section 27(9), as amended with effect from 20 October 2026, permits “Pte.” or “Pte” in place of “Private”, and “Ltd.” or “Ltd” in place of “Limited”. So “Lion Gate Trading Pte. Ltd.” and “Lion Gate Trading Pte Ltd” are both acceptable forms of the registered name. A trading name or logo alone, such as “Lion Gate”, does not meet section 144.
Do emails, PDFs and websites need the company name and UEN?
The Act does not mention emails or websites by name, but the content still counts. An invoice is an invoice whether it is printed, attached as a PDF or sent through an e-invoicing network, and a business letter is still a business letter when it is sent by email.
Our reading, which is a practical view rather than a statement of settled law, is this:
- Invoice, statement and letter templates in your accounting or e-invoicing software should carry the full registered name and the UEN.
- Formal business correspondence sent in the body of an email should carry the name and UEN in the email signature.
- A company website or online brochure is likely to be treated as a publication, so show the registered name and UEN in the footer or on the “About” or “Contact” page.
- Marketing posts using only a brand name are lower risk, but any page that takes orders or payments should name the contracting company.
If you are unsure how a particular document is classified, treat it as covered. The cost of compliance is a line of text.
What happens if you leave the name or UEN off?
Both the company and the officer responsible commit an offence, and an officer who signs a negotiable instrument without the name can be personally liable for the amount.
Section 144(1B) makes the company guilty of an offence if it defaults on subsection (1) or (1A). Section 144(2) makes an officer, or any person acting on the company’s behalf, guilty of an offence if they use a seal without the name, or issue or authorise a business letter, statement of account, invoice, official notice or publication without the name, or sign or issue a cheque, bill of exchange, promissory note, indorsement, order, receipt or letter of credit without it. Because section 144 does not set its own penalty, the general penalty in section 407(2) applies: a fine not exceeding S$1,000.
The bigger risk is civil. Under section 144(2), an officer who signs or authorises a bill of exchange, promissory note, other negotiable instrument, indorsement or order without the company name is, in addition, liable to the holder for the amount due unless the company pays it. A director who signs a cheque book printed with only a brand name is taking on that exposure personally.
How do GST invoicing rules fit with section 144?
They sit on top of it. A GST-registered company must meet both the Companies Act rules and IRAS’s tax invoice rules.
According to IRAS, a tax invoice must be issued to a GST-registered customer for standard-rated supplies within 30 days from the time of supply, and the supplier’s GST registration number must be clearly shown. For many companies the UEN and GST registration number are the same, and IRAS accepts formats such as “UEN: 123456789A” or “GST Reg No.: 123456789A”. Where they differ, show both. IRAS also requires tax invoices to be kept for at least five years. See IRAS’s page on invoicing customers for the full list, and our GST registration and InvoiceNow FAQ for the e-invoicing side.
How do you check and fix your documents?
Run a one-off audit of every template, then repeat it whenever the name changes. The process takes an afternoon for most small companies.
- Pull the company’s Business Profile from Bizfile and copy the exact registered name and UEN.
- List every template: invoices, credit notes, statements, quotations, purchase orders, receipts, letterhead, email signatures, website footer, brochures and cheque books.
- Check each template against the table above: name on all of them, UEN on letters, statements, invoices, notices and publications.
- Correct the templates in your accounting software and e-invoicing platform, and reprint any cheque books or pre-printed stationery that show only a brand name.
- For GST-registered companies, confirm the GST registration number appears on tax invoices.
- Record the review in the company’s compliance file, with the date and the person who checked.
What should you change after a company name change?
Every document on the section 144 list must show the new name once the change takes effect. Showing the UEN alongside the new name helps customers, suppliers and banks connect the old and new names.
Update the templates in the same order as the audit above, and tell your bank, key customers and suppliers. For a practical checklist of contracts, stationery and statutory records, read our guide on reconciling stationery, contracts and records after a company name change. If you have not yet changed the name, our guide on how to change a company name in Singapore covers the ACRA process.
Frequently asked questions
Is a company seal required in Singapore?
No. Section 144(1)(a) refers to the company’s seal “if any”, so a seal is optional. If the company does use one, its name must appear on it in legible romanised letters.
Can I use only my brand name on invoices?
No. You can show your brand name, but the registered company name and the UEN must also appear on invoices under sections 144(1) and 144(1A).
Can the company name be in Chinese or another script only?
No. Section 144(1) requires the name in legible romanised letters. You may add a name in another script alongside it.
Do receipts need the UEN?
Receipts must show the company name under section 144(1), but they are not on the registration number list in section 144(1A). Adding the UEN is still good practice, and GST rules may require more on certain documents.
Who in the company is responsible for compliance?
The company and any officer who issues or authorises a non-compliant document can commit an offence under section 144. In practice, the directors should make sure templates are correct and the finance team keeps them up to date.
Need help with this? Call, SMS or WhatsApp +65 8501 7133, or email [email protected]. Raffles Corporate Services works with a panel of corporate and employment law firms; this article is general information, not legal advice.
Last reviewed: 27 October 2026. The Editorial Team, Raffles Corporate Services.
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