If you are a foreign entrepreneur planning to incorporate a company in Singapore, understanding the identification framework used by Singapore’s regulatory authorities is crucial. Two terms you will encounter are the Unique Entity Number (UEN) and the ACRA registration number. Though they are related, there are important distinctions and nuances, especially if your entity was incorporated before 2009. This article explains what the UEN and ACRA registration number are, how they work, why they matter in your business setup, and what you need to do to ensure your company remains fully compliant.
What is the UEN and Why Was It Introduced?
The Unique Entity Number (UEN) is a standardised, permanent identification number issued to organisations and business entities operating in Singapore. Think of it as the company equivalent of a personal identity number for nationals.
Prior to 2009, companies and various entities in Singapore interacted with different agencies under different registration numbers, namely, the business registration number, the tax reference number, employer numbers for CPF contributions, etc. Recognising the inefficiencies, the Ministry of Finance (MOF) introduced the UEN framework to streamline and consolidate all those identifiers. The transition to UEN was completed, and all entities that responded or registered with government agencies were given unique UENs, replacing multiple legacy numbers in the process
What Is the ACRA Registration Number?
The Accounting and Corporate Regulatory Authority (ACRA) registration number refers to the number given to a company when it was incorporated or registered with ACRA. For companies incorporated before 1 January 2009, the existing ACRA registration number continued to serve as their UEN.
In other words, if your company was incorporated before that date, your ACRA registration number is your UEN. For all entities incorporated after that date, the UEN is issued in the newer structured format and acts as the primary identification number.
Why These Numbers Matter for Foreign Entrepreneurs
If you are setting up a business in Singapore as a foreign investor, you will require an identification number for your entity almost immediately. Here is why:
- Statutory filings: When dealing with ACRA, Inland Revenue Authority of Singapore (IRAS), or licences/permits from regulatory bodies, your UEN is required.
- Corporate banking: Most Singapore banks will ask for the UEN when opening a corporate bank account. Without it, financial institutions typically cannot proceed.
- Contracts and certificates: Your UEN must appear on official documents such as invoices, receipts, contracts, and letterheads. This is a legal requirement.
- Transparency and verification: The UEN enables potential partners, investors, and clients to search your entity’s status and legitimacy through ACRA’s BizFile portal.
UEN Format & Special Cases Explained
The format of a UEN varies depending on the entity type (company, LLP, sole proprietor, representative office) and the year of registration. Below are some key points:
- A company incorporated after 1 January 2009 will get a new UEN formatted with year of issuance, entity-type code, numbers, and a check alphabet.
- Entities incorporated before that date often retain their original ACRA registration number, which becomes their UEN.
- Other variations apply to representative offices, foreign branches, LLPs, etc. For example, the UEN of a foreign branch typically starts with a “T” followed by a double digit representing the year of incorporation, and the letters “FC” which is the code for foreign companies.
- You cannot change your UEN even if your company changes its name or business activities; the UEN remains the same for the entity’s lifetime.
- There is a Special UEN (SUN) option which is an allocated number of your choice (often memorable numbers) for a fee.
What Happens If You Already Incorporated Pre‑2009
If your foreign‑owned entity or Singapore subsidiary was incorporated before 1 Jan 2009, you will have an ACRA registration number. Under the UEN framework, that number now serves as your UEN, so you do not need to apply for a new one. It is valid and remains your entity’s identifier for all government dealings.
When you register your company in Singapore, make sure you keep a record of this number and use it for GST registration, corporate banking, licences, and all official documentation.
How Foreign Entrepreneurs Obtain and Use the UEN
Step 1: Incorporate Your Company
When you register your entity (for example a Private Limited Company) in Singapore via BizFile with ACRA, the UEN will be issued automatically upon approval.
Ensure you provide required details such as company name, business activities, registered office address, directors, shareholders etc.
Step 2: Receive Your Business Profile and UEN
Once ACRA processes your registration, you will receive your UEN and a business profile containing your UEN and company structure will be automatically issued. From that moment, your company is legally identified by that UEN.
Step 3: Use the UEN Across All Government Transactions
Your UEN must appear on official documents, invoices, receipts, and submission portals. It is a constant reference when you deal with government entities such as IRAS, CPF Board and MOM.
Step 4: Keep Your Business Profile Current
If your company changes address, business activity, or director, you must update the details in BizFile. The UEN remains the same, but you must still inform ACRA within required deadlines.
Frequently Asked Questions
- Do branches of foreign companies get UENs? Yes. When a foreign company establishes a branch in Singapore, a UEN will be issued. The branch’s UEN allows it to transact, hire employees, and comply with local regulations.
- Can I apply for a new UEN later?
No. Once issued, the UEN is permanent and cannot be changed or reassigned. - Does UEN replace my tax number?
Yes. In most cases your UEN becomes your company’s tax reference number when filing with IRAS. - Can I operate without a UEN?
No. Any entity that registers with a UEN‑issuing agency must obtain one. Without it, you cannot legally engage in most business activities requiring government interaction. - Is UEN mandatory on invoices and public communications?
Yes. You are required to display your UEN on invoices, letters, order forms, advertising materials, and your website.
Why Having a UEN Serves Your Business Credibility
For foreign entrepreneurs, a Singapore UEN enhances your corporate image and facilitates global operations. Here is how:
- It signals that your company is legally registered and credible in Singapore.
- Banks, investors, suppliers, and clients see that your business is legitimate and transparent.
The unified UEN system means you do not need to juggle multiple registration numbers across agencies, simplifying compliance and reducing administrative overhead.
Final Thoughts: Get It Right from Day One
In setting up your Singapore company, securing your UEN is a foundational step. It is the key to interacting with regulators, opening bank accounts, hiring staff, filing taxes, and operating seamlessly in Singapore’s business environment.
As a foreign entrepreneur, make sure your incorporation service provider understands the importance of the UEN and its usage to avoid delays or complications. By getting your entity registration correct from the start, you set up your business for success.
If you would like assistance incorporating your Singapore company and ensuring all regulatory steps, including UEN registration and ACRA compliance, are handled smoothly, Premia TNC can guide you through the process, document preparation, local compliance, and setup of your entity in one of Asia’s most business‑friendly jurisdictions.
Start your journey with clarity and confidence. Your UEN is your business identity in Singapore.