XBRL Services Provider for ACRA filing.
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XBRL Services Provider for ACRA filing.
The obligation to file XBRL with ACRA applies to most Singapore-incorporated private companies — but the specific type you must file, and whether you may be exempt, depends on your company's structure, size, and status. Use this page to find your answer.
Every Singapore-incorporated company has an annual XBRL filing requirement — but the format depends on your company's size and structure.
At Xberra Tagger, we help you determine exactly what applies to your company, then handle the entire XBRL conversion and ACRA submission process for you. No confusion, no missed deadlines.
A company qualifies as "small" if it meets at least 2 of 3 criteria in the current financial year.
A complete reference table of XBRL obligations by company type under ACRA's current requirements for Singapore-incorporated entities.
| Company Type | XBRL Required? | Filing Type | Key Notes |
|---|---|---|---|
| Singapore Pte Ltd — Small Company | Yes — annually | Simplified XBRL | Meets 2 of 3 size criteria. FSH only. Most common type. |
| Singapore Pte Ltd — Non-Small Company | Yes — annually | Full XBRL Standalone | Complete tagged financial statements required. |
| Singapore Holding / Group Company | Yes — annually | Full XBRL Consolidated | Consolidated group accounts. Subsidiaries file separately. |
| Dormant Company (nil activity) | Yes in most cases | Simplified XBRL | Filing obligation remains regardless of activity level. |
| Solvent Exempt Private Company | Possibly exempt | Verify Status | All 4 EPC criteria must be met. Confirm before assuming. |
| Foreign Company — Singapore Branch | Different rules | Confirm | Foreign company provisions. Depends on registration type. |
| MAS-Regulated Financial Institution | Varies | Confirm | Specific MAS regulatory framework may modify obligation. |
| Struck-Off / Wound-Up Company | No | Not Required | Outstanding filings must be resolved before strike-off proceeds. |
Not sure whether Simplified or Full XBRL applies? Tick the criteria that your company meets and the checker will tell you which type ACRA requires.
Your company's total revenue from all sources in the most recent completed financial year.
≤ S$10M = criterion metTotal value of all assets on your balance sheet at the close of the financial year.
≤ S$10M = criterion metNumber of full-time and part-time employees at financial year-end.
≤ 50 employees = criterion metThese are the company types and scenarios where XBRL obligations are most commonly misunderstood or assumed to be different from what they actually are.
Dormant status describes your commercial activity level — it does not create an exemption from annual XBRL filing. Your company remains a legal entity on ACRA's register with ongoing compliance obligations for every year it exists.
Zero or minimal revenue does not eliminate the XBRL filing requirement. The obligation is based on incorporation and registration status — not on operating activity or financial performance. Nil-revenue companies still need to file annually.
Newly incorporated companies have their first XBRL filing due at the close of their first financial year — within 5 months. Planning ahead from the start avoids a rushed first submission and ensures your accountant and XBRL provider are aligned.
If your company changed its financial year-end, you may have a transitional short period with a different filing deadline. ACRA's 5-month window applies to the new year-end. The XBRL obligation still applies to the transitional period.
Each incorporated entity has its own independent XBRL filing obligation with ACRA. If you hold shares in multiple companies, each company must file separately every year. Xberra Tagger can manage all entities under a single arrangement with consolidated invoicing.
All outstanding XBRL filings for prior financial years must be resolved before ACRA will process a strike-off application. Directors who discover this only at the strike-off stage face resolving multiple years of arrears under time pressure — and higher cost.
The most frequently asked questions from directors and corporate secretaries determining their XBRL obligation.
Answers to the most frequently asked questions about XBRL obligations, penalties, and requirements in Singapore.
Companies that may be exempt include:
Solvent Exempt Private Companies (EPCs)
Certain financial institutions regulated by MAS
However, eligibility must be carefully assessed based on ACRA criteria.
This depends on:
Company size
Revenue
Filing category defined by ACRA
Larger companies typically file full XBRL, while smaller entities may qualify for simplified filing.
Incorrectly assuming exemption can lead to:
Filing delays
Penalties
Compliance issues with ACRA
It is important to verify eligibility before skipping XBRL filing.
The team helped us determine exactly which XBRL filing applied to our holding structure. Consolidated XBRL was handled flawlessly — first-time acceptance.
We assumed our dormant company didn't need to file — Xberra Tagger corrected us and handled 3 years of back filings in under a week. Saved us from serious penalties.
As a foreign branch, we were confused about our obligations. They confirmed the exact requirements and filed our returns smoothly. Highly professional.
Xberra Tagger confirms your XBRL type before we begin — then handles the conversion, validation, and ACRA submission entirely on your behalf. 2–3 business day turnaround, 100% acceptance guaranteed.