Filing their Annual Return
Companies incorporated in Singapore (unless specifically exempt) file financial statements in XBRL as part of their Annual Return to ACRA.
Registered in Singapore
Foreign companies with a registered branch in Singapore have their own filing obligations, distinct from a locally incorporated subsidiary. See foreign companies & branches.
Reduced, not removed
Dormant companies may have simplified requirements but generally still have a filing obligation. See dormant & exempt companies.
From the first financial year
A newly incorporated company's first Annual Return follows specific first-year timing rules. See new companies guide.
If you're not sure your organisation fits any of these categories — for example, if you're a sole proprietor or a general partnership — see our who doesn't need to file guide before assuming an obligation applies.
Frequently Asked Questions
Do all Singapore companies file in Full XBRL?
No — whether Full or Simplified XBRL applies depends on your company's revenue and total assets, both needing to be S$500,000 or less for Simplified XBRL to apply. See our Full vs Simplified XBRL guide.
Do branches of foreign companies file the same way as local companies?
They have their own registration and filing obligations as a registered branch, distinct from a Singapore-incorporated subsidiary — see our foreign companies and branches guide.
Does a company with no revenue this year still file?
Generally yes — having no revenue doesn't remove the Annual Return filing obligation, though dormant or exempt status may reduce what's required.