Identify the named customer company before reviewing an invoice addressed care of another entity. The company receiving the document or paying it is not necessarily the company to which the supply was made.
Read the customer wording
Keep the full tax invoice and purchase records. Compare the company names, order, delivery and purpose of the purchase. Ask why another company appears as the care-of contact or payment party and preserve the explanation.
IRAS states that an invoice naming Company A care of Company B, or Company A payable by Company B, is regarded as addressed to Company A. Company A may claim the GST if all other input tax conditions are met. The wording does not give both companies a claim.
Check the transaction evidence
For example, a group administrator receives invoices for several companies at one address. An invoice names one operating company care of the administrator's company. Route it to the accountant with the order and evidence of the actual recipient of the supply. Keep any payment made on another entity's behalf separately explained.
If the wrong customer is named, ask the supplier about correction through the proper process. Do not edit the supplier's invoice locally.
Retain the claim review
Document the company considered, eligibility assessment and period. Keep the invoice and any correction with the working papers. Reconcile intercompany payment or reimbursement records separately so a shared administration arrangement does not produce duplicate claims or unsupported balances.
Related practical guidance
For the surrounding records and responsibilities, see bookkeeping basics, company records to keep, bookkeeping and accounting.
Official guidance: the relevant official guidance.
Help with your company records
For accounting, bookkeeping and related compliance support, contact Raffles Corporate Services at [email protected] or WhatsApp +65 8501 7133. Tell us which records or process need attention so we can discuss the relevant next steps.
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