Paste renovation invoice lines and get a section 14N workpaper: any end-of-job bulk discount is allocated across every line (waterfall rounding, so the dollars always tie), GST is stripped or spread per line — including the single-GST-line case when the list spans several invoices — and each line is classified as s14N-qualifying, non-qualifying, or plant & machinery that belongs in a capital allowance claim instead. All amounts display rounded to the dollar. Runs entirely in your browser.
Invoice lines
| Description | Amount (S$) | Line type | s14N classification |
|---|
Discount lines (negative amounts or “less / discount / rebate”) and GST lines are detected
automatically, and each line’s s14N classification is suggested from its wording — review both after adding.
s14N workpaper
Settings
Assumptions & limits (beta)
- Discount allocation: bulk discounts are spread across every non-GST line pro-rata by amount, using largest-remainder (“waterfall”) rounding so the rounded dollar allocations sum exactly to the rounded discount. GST distribution uses the same method.
- GST: either strip GST embedded in each line at the selected rate, or spread separate GST line(s) across the items (for lists collated from several invoices). For GST-registered entities the input tax is claimable, so qualifying cost is shown ex-GST; for non-registered entities the GST stays in the cost.
- s14N basics: qualifying renovation & refurbishment is deductible over 3 consecutive YAs (or fully in 1 YA where the option applies), capped at S$300,000 per relevant 3-year period. From YA 2025 the relevant period is fixed (first fixed period YA 2025–2027) and designer / professional fees qualify.
- Not s14N: structural works requiring regulatory approval, expansion of space, antiques and fine art, and works on a place of residence. Movable furniture and equipment (including air-conditioning units) are plant & machinery — claim capital allowances on those in the Capital Allowance Schedule Builder.
- Classification is keyword-suggested and fully editable — the suggestions are a starting point, not a conclusion.
- Everything runs client-side; lines are saved in this browser only (localStorage). This is a workpaper aid, not advice — review against s14N and current IRAS guidance before filing. See the site terms.