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Fundamentals

What to File in XBRL (Singapore)

Financial statements are the core requirement — but which template and how much detail depends on your company's size.

Last reviewed: July 2026

Annual Return

Company particulars

Confirms your company's registered details via BizFile+, filed within statutory timelines after your AGM or financial year end. See filing deadlines.

Financial Statements

Tagged in XBRL

Your balance sheet, income statement, and notes, tagged to ACRA's taxonomy via BizFinx as part of your Annual Return.

Which template applies to you

Whether you use Full or Simplified XBRL depends on your revenue and total assets — both need to be S$500,000 or less for Simplified XBRL to apply. See our Full vs Simplified XBRL guide, and check your own numbers with our free eligibility checker.

What generally doesn't go through XBRL

Certain ACRA filings — such as specific corporate changes and other statutory forms outside the Annual Return — are lodged through different BizFile+ processes, not XBRL tagging itself. If you're unsure whether a specific document needs tagging, check directly with ACRA or your corporate secretary.

Frequently Asked Questions

Do I need to tag every note in my financial statements?

Full XBRL requires more comprehensive tagging than Simplified XBRL — see our Full vs Simplified XBRL guide and eligibility checker to confirm which applies to you.

Is the Annual Return itself an XBRL document?

The Annual Return is the overall ACRA filing; the financial statements within it are what require XBRL tagging via BizFinx.

Do I need to resubmit if our company details haven't changed?

The Annual Return is still due annually regardless of whether your company particulars have changed since the last filing.