Annual filing for foreign companies
Learn about the financial reporting obligations for foreign companies operating in Singapore, including head office and branch financial statements.
Last updated 31 January 2026
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Foreign companies must file financial statements for both their head office and Singapore branch operations each year.
Head office financial statements
Your filing requirements depend on whether your company is listed and which accounting standards you use.
Listed companies (Singapore or overseas)
You must file financial statements that comply with the listing rules of the exchange where your company is listed.
Unlisted companies
Choose one of these options based on your accounting standards.
Options
Accounting standards | Details |
|---|---|
Mostly similar to Singapore's Accounting Standards | Refers to International Financial Reporting Standards or standards that are mostly aligned with IFRS. For example, the Singapore Financial Reporting Standards (International) (SFRS(I)). File existing financial statements that follow your current audit requirements. |
Jurisdiction's accounting standards | File financial statements prepared under your jurisdiction's standards. These statements should also follow the audit requirements required by legislation in your jurisdiction. |
Other accounting standards | File unaudited summary financial statements. Prepare these based on accounting records that follow your jurisdiction's legislation. These should include:
Note: Foreign companies must register their directors with ACRA when they incorporate and update any changes within 30 days. |
Note: If the financial statements are not in English, file both the original language version and English translation.
Singapore branch financial statements
Your requirements depend on your branch status and filing exemptions from ACRA.
Requirements
Condition | What you need to file |
|---|---|
Active branch | Audited financial statements showing:
|
Dormant branch | Unaudited financial statements showing:
|
ACRA approval for a waiver: Section 373(12) | Annual returns only: You do not need to file any Singapore branch financial statements. |
ACRA approval for relief: Section 373(13A) | Depends on your approved relief: You may have relief from audit requirements or form and content requirements. More details: Applying for financial reporting reliefs |
Meaning of dormant branch
According to section 205B of the Companies Act 1967, a branch is dormant when it has no accounting activity, except for:
Appointing a company secretary
Appointing an auditor
Maintaining books and records
Paying ACRA fees and penalties
Filing financial statements
Follow our step-by-step guide to file financial statements for foreign companies.
If you need more time to file your financial statements, follow our step-by-step guide to apply for an extension of time under CA S373(10).
Applying for filing exemptions
Filing exemptions are covered in section 373 of Singapore's Companies Act 1967.
Available exemptions
Financial statement | Available exemptions |
|---|---|
Head office |
|
Singapore branch |
Note: You must provide the Singapore branch's balance sheet and income statement, unless it cannot be prepared. |
How to apply
Before you start, ensure your documents are final and complete. Do not submit draft versions. Follow these steps:
Open the General lodgement eService.
Select Application under section 373 of the Companies Act - Exemption/Waiver of Financial Reporting Requirements for Foreign Company.
Complete and attach the application form with the directors' declaration.
Submit and pay a $200 fee (non-refundable).