Post-registration guide: Limited liability partnership (LLP)

Use this checklist to understand key requirements and services before your LLP starts operations.

Last updated 29 January 2026

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Note: You must complete the immediate next steps to comply with ongoing requirements. This includes filing annual declarations.

Immediate next steps

After you register your LLP, these are the next steps you need to take. Some have deadlines. Others help you run your business day-to-day.

Open a corporate bank account

You can open a corporate bank account immediately after Bizfile registration.

Opening a corporate bank account is strongly encouraged to separate business and personal transactions, track cash flows, and simplify tax filing.

Available banks: ANEXT Bank, Bank of China, CIMB, DBS Bank, Maybank, OCBC Bank, State Bank of India, UOB

(Required) Apply for Corppass

Corppass is the single login method for all government-to-business transactions.

When you can apply: 1 day after you get your unique entity number (UEN)
Who needs Corppass: All entities (including non-profit organisations) that deal with government agencies online. This includes Bizfile transactions.
How to apply: Apply for a Corppass account

(Required) Set up and file RORC

Unless exempt, you need to set up and file the Register of Registrable Controllers (RORC).

Complete these tasks on the same day your registration is approved:

(Required) Check if you need licences and permits

You may need additional licences or permits before you start operations.

Licence and permit requirements

Requirement	Ways to check
Business licenses	Use the GoBusiness Licence e-Advisers to check what you need. Use the "Self-Service" feature to apply for multiple licences. If you do not need more licences, you can start business immediately after registering. More details: Licensing your business.
Trading permits (for import or export businesses)	If your business moves goods across Singapore's borders, you need a Customs account to apply for trade permits. More details: Quick guide for new traders and registration services

Requirement

Ways to check

Business licenses

Use the GoBusiness Licence e-Advisers to check what you need.
Use the "Self-Service" feature to apply for multiple licences.

If you do not need more licences, you can start business immediately after registering.

More details: Licensing your business.

Trading permits (for import or export businesses)

If your business moves goods across Singapore's borders, you need a Customs account to apply for trade permits.

More details: Quick guide for new traders and registration services

More details: Getting a licence for your business (video)

Download your free Business Profile

You will get a free Business Profile with your LLP's details after you register.

Note: Download your Business Profile within 30 days or the free copy expires.

Before you start operations

Complete these final steps before you start operations. They cover employment, data protection and taxes.

(Employers) Apply for CPF submission number

If you plan to hire staff, you need to apply for a CPF Submission Number (CSN).

You will need this for monthly CPF payments.

(Employers) Know your duties as an employer

As an employer, you should:

Check the WorkRight website for employment laws.
Follow minimum wage rules on the Progressive Wage Model (PWM).

All organisations must register at least 1 Data Protection Officer (DPO). This is required under the Personal Data Protection Act 2012.

More details: Register your DPO

Know your tax duties

Besides personal or corporate tax, you may also need to pay a Goods and Services Tax (GST):

Tax duties

Partner	Tax duties
Individual	Profits are taxed at their personal income tax rates. They must register for GST if either applies: Their taxable income exceeds $1 million per calendar year. They expect their taxable income to exceed $1 million in the next 12 months. Taxable income is based on the LLP and income from trade, work, and other jobs. If you voluntarily register for GST, you need to comply with GST InvoiceNow Requirements from 1 April 2026 (see below).
Corporate entities	Profits are taxed at corporate tax rates. They must register for GST if either applies: Their taxable income exceeds $1 million per calendar year. They expect their taxable income to exceed $1 million in the next 12 months. If you voluntarily register for GST, you need to comply with GST InvoiceNow Requirements from 1 April 2026 (see below).

Partner

Tax duties

Individual

Profits are taxed at their personal income tax rates.
They must register for GST if either applies:
- Their taxable income exceeds $1 million per calendar year.
- They expect their taxable income to exceed $1 million in the next 12 months.
Taxable income is based on the LLP and income from trade, work, and other jobs.
If you voluntarily register for GST, you need to comply with GST InvoiceNow Requirements from 1 April 2026 (see below).

Corporate entities

Profits are taxed at corporate tax rates.
They must register for GST if either applies:
- Their taxable income exceeds $1 million per calendar year.
- They expect their taxable income to exceed $1 million in the next 12 months.
- If you voluntarily register for GST, you need to comply with GST InvoiceNow Requirements from 1 April 2026 (see below).

GST InvoiceNow Requirement

From 1 November 2025, newly incorporated companies applying for voluntary GST registration must comply with the GST InvoiceNow Requirement.

From 1 April 2026, this requirement is extended to all new voluntary GST registrants, regardless of business constitution and incorporation date.

For more information about GST registration, please visit the IRAS website.

For a holistic digital approach that integrates your business needs with seamless tax compliance, you can consider adopting accounting and/or payroll solutions that support #SeamlessFilingFromSoftware (#SFFS). These solutions make it easy to file tax returns or submit information to IRAS directly with just a few clicks.

Optional business services

Explore additional services that can help protect and grow your LLP.

Protect your trademark

You can register your trade mark with IPOS. This protects your business name, logo, or other graphics.

If you plan to send SMS messages with your business name, you should register your Sender ID.

Why: Unregistered IDs show as "Likely-SCAM" to customers.
Who needs this: Businesses that send SMSes with business names to Singapore mobile users.
How to register: Register via SMS Sender ID Registry.
More details: Contact the Singapore Network Information Centre (SGNIC) smsregistry@sgnic.sg or visit the SGNIC website.

Digital solutions and resources

Available resources

Resource	Details
DashBod integrated software	Cloud software that combines accounting, reporting, and HR tools. What it does: E-invoicing access Payroll and leave management Claims processing Features: PEPPOL Access Point for e-invoicing Payroll and leave management Claims processing Developed by SMECEN (ASME subsidiary)
InvoiceNow-Ready solutions	Introduced in 2019 by IMDA, InvoiceNow is the nationwide e-invoicing network that enables businesses to easily send and receive e-invoices in a standard digital format across different finance systems. It automates invoice data transmission directly into buyers’ accounting systems, eliminating the need for manual data entry and reducing errors. Businesses can leverage a single invoicing solution of their choice to invoice business partners and government entities while ensuring seamless tax compliance. You can select solutions from IMDA’s accredited InvoiceNow-Ready Solution Providers (“IRSP”) list as your accounting or finance system. Free-of-charge e-invoicing solutions are also available.
Cybersecurity resources	Protect your business from cyber attacks. These can damage your reputation, finances, and operations.

Resource

Details

DashBod integrated software

Cloud software that combines accounting, reporting, and HR tools.

What it does:

E-invoicing access
Payroll and leave management
Claims processing

Features:

PEPPOL Access Point for e-invoicing
Payroll and leave management
Claims processing
Developed by SMECEN (ASME subsidiary)

InvoiceNow-Ready solutions

Introduced in 2019 by IMDA, InvoiceNow is the nationwide e-invoicing network that enables businesses to easily send and receive e-invoices in a standard digital format across different finance systems.

It automates invoice data transmission directly into buyers’ accounting systems, eliminating the need for manual data entry and reducing errors.

Businesses can leverage a single invoicing solution of their choice to invoice business partners and government entities while ensuring seamless tax compliance.

You can select solutions from IMDA’s accredited InvoiceNow-Ready Solution Providers (“IRSP”) list as your accounting or finance system.

Free-of-charge e-invoicing solutions are also available.

Cybersecurity resources

Protect your business from cyber attacks. These can damage your reputation, finances, and operations.

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Post-registration guide: Limited liability partnership (LLP)

Immediate next steps

Before you start operations

Optional business services

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