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Singapore UEN and GST Number Checker
Singapore has GST rather than VAT. A business or company registered for GST uses its Unique Entity Number (UEN) as its GST registration number; entities that have no UEN receive a GST number from IRAS that starts with M.
UENs are issued by ACRA and other agencies and published in the UEN register on data.gov.sg, which shows whether an entity is still registered. Whether it is registered for GST is a separate question that only IRAS answers.
Format and check digit verified in your browser; no live registry lookup is available for Singapore today. Not affiliated with the Singapore tax authority.
Singapore VAT number format
- Local name
- UEN / GST Registration Number
- Structure
- UEN: 8 or 9 digits + letter, or T/S/R + 2 digits + 2 letters + 4 digits + letter; IRAS GST-only numbers: M + 8 characters + letter
- Format example
- 199900888EIllustrative: right shape, not a registered business.
- Standard rate
- 9%
A UEN is 8 digits + a letter (businesses), 9 digits + a letter starting with the year of registration (local companies), or T/S/R + 2 digits + a 2-letter entity type + 4 digits + a letter (other entities). IRAS GST-only numbers start with M. Spaces, hyphens and an SG prefix are removed. The final letter is a check character, but its rule is not published, so only the shape is checked.
How this Singapore check works
- Format, in your browser. As you type, the number is compared with the Singapore pattern (prefix, length and characters). This costs nothing and sends nothing: a number in the wrong shape is rejected on the spot and never reaches the registry.
- Registration: not available yet. A live lookup against the ACRA register of Unique Entity Numbers (data.gov.sg) is not available to us today, so a correct format is reported as exactly that — not as a registered business.
- More checks, or from your code. A free account gives you an API key with 100 validations a month, the same answer as this page as JSON.
What usually goes wrong
Assuming a UEN means GST registration
Only businesses above the SGD 1 million turnover threshold must register for GST. A valid, registered UEN does not prove the entity charges GST.
Dropping the final letter
The last character of a UEN is part of the number. Without it the UEN is incomplete and cannot be matched.
Using a deregistered UEN
Struck-off and deregistered entities keep their UEN in the register with a changed status. Check the status, not only that the number exists.
Frequently asked questions
Is a UEN the same as a GST number?
For most businesses, yes: IRAS uses the UEN as the GST registration number. Entities without a UEN get a separate GST number starting with M.
Does this check the UEN register?
Not yet. Today the shape of the number is checked. A lookup against the ACRA UEN register on data.gov.sg is built and switches on once TaxID's data.gov.sg API key is in place. It will confirm the entity and its status, not GST registration.
What are the UEN formats?
Businesses: 8 digits and a letter. Local companies: the year of registration, 5 digits and a letter. Other entities such as LLPs, societies and foreign companies: a T, S or R year prefix, a 2-letter entity type, 4 digits and a letter.
Validating Singapore numbers from your own code instead of by hand? The Singapore VAT validation API guide has the endpoint, the response shape and examples in four languages. To check a number from another country, go back to the VAT number checker.