What is a Unique Entity Number (UEN) in Singapore?

If you’re a registered business entity or planning to become one in Singapore, then you’re required to have a UEN number in Singapore. Singapore has assigned a Unique Entity Number (UEN) to all business entities including companies, sole proprietorships, partnerships, and limited liability partnerships. 

The UEN is a permanent number that streamlines the interactions with the government authorities. This unique number is important as it serves as a standard reference for the majority of administrative purposes such as tax filing, business registration, import or export permits, etc. 

To make things easier for you, we’ve prepared this guide to discuss the essentials of a UEN number, how to check UEN, how to generate UEN numbers and other significant details like its role in business operations. 

What is a UEN Number?

Unique Entity Number (UEN) Singapore is a 9-10 digit number issued by the Singapore government to registered business entities. It is similar to a National Registration Identity Card (NRIC) for individuals and gives business entities a unique code to differentiate them. 

It is issued during the business registration process with ACRA or any other relevant authority and cannot be changed throughout the entity’s existence, even if the entity’s details are being altered. Furthermore, only business entities can generate a UEN number and it can only be used for legal and operational purposes. 

For instance, businesses are required to use their UEN number while filing their tax returns, asking for an import or export permit, or streamlining any other interactions with government authorities and private agencies. 

Business entities should display their UEN number across official documents such as invoices, brochures, receipts, bills of exchange, business letterheads, or any correspondence with the government authorities. Even on the digital platforms, businesses should display their UEN or the QR code on websites or emails. 

Who Needs a Unique Entity Number?

UEN in Singapore was introduced in 2009. Since then, all the registered business entities are required to have a UEN which is generated while registering a business entity. The following entities need to have a UEN: 

• Businesses
• Local Companies
• Limited Liability Partnerships (LLPs)
• Societies
• Representative offices
• Healthcare institutions
• Trade unions

Which Entities Do Not Require a UEN?

While majorly all business entities require a UEN, the following are exempted: 

1. Individuals: Individuals don't need a UEN number as they can continue to use their National Registration Identity Card (NRIC) for any interactions with the government. 
2. Foreign companies without local government interaction: Any foreign company that is not required to engage with the Singaporean government is exempted from registering for a UEN number. 
3. Company branches: Branches or sub-entities of an already registered business entity are not assigned a separate UEN and continue to function under one UEN. However, certain government entities may choose to assign a sub-entity code to streamline communication with the branches. 

UEN Format in Singapore

Businesses and local companies registered with ACRA will retain their registration number as their UEN number. The number is assigned at the time of incorporation. Here are the UEN format for various companies: 

For Example:

• A limited liability partnership (LLP) registered on 15 March 2022 would have received the UEN T22LL0056C. 
• UENs assigned to foreign entities registered with ACRA follow the format, TyyUFnnnnX. For example, a foreign company incorporated in 2021 may have the UEN as T21UF0023K.

Who Can Assign a Unique Entity Number (UEN)?

Moreover, besides ACRA the following government authorities are also eligible to issue a UEN number. These entities are:

• The Ministry of Law
• The International Enterprise Singapore
• The Islamic Religious Council of Singapore
• The Ministry of Culture, Community and Youth
• The Ministry of Defense
• The Ministry of Education
• The Ministry of Finance
• The Ministry of Foreign Affairs
• The Ministry of Health
• The Ministry of Communications and Information
• The Ministry of Manpower
• The Ministry of National Development
• The Monetary Authority
• The People’s Association
• The Registry of Societies
• The Singapore Land Authority

How to Get a UEN Number?  

Businesses need not apply separately for UEN as it’s only part of the business registration process. Whether opting for a foreign or a local company, the specific guidelines for UEN depend upon the business structure. Here are the common types: 

UEN for Local Businesses and Companies

The local businesses and companies receive their UEN number while registering with the ACRA. The UEN format depends upon the type of business entity. It is essential to note that a UEN does not change or modify, it is only renewed when the business structure changes.

For instance, a sole proprietorship can convert into a firm or a company, or a firm can convert into a company. In this instance, business entities must renew their UEN and business registration. However, companies with perpetual succession do not need UEN renewal. The sub-entities of Singapore Incorporated companies, like branches, may choose not to apply for UEN unless required by specific government agencies.

Business entities also have the option to opt for a Special UEN (SUN) from a reserved list for an additional fee in addition to the standard business registration fees. This SUN number is easily identifiable and memorable for business owners and ensures a streamlined interaction with government authorities. 

There are two types of SUNs: 

• Tier 1 SUNs: These have the same numbers in a row or number “8”. They cost $3000 each. Examples are 20288888A, T19LL6666F, and 201800800K.
• Tier 2 SUNs: These have repeating patterns or have three identical numbers at the end. They are less costly as compared to Tier 1 SUNs and cost $1000 each. Examples include 201813131K, 53420202G, and T18LL1555R.

Pro Tip: If you want to register for SUN, then you’ll have to apply at the registration of your business itself. You cannot convert your UEN to SUN later, so it’s essential to apply at the start itself. If you’re converting your business structure, then also you can apply for a SUN while registering your business. 

UEN for Foreign Companies and Partnerships

To establish a business in Singapore, foreign entities need to obtain a UEN from a particular government agency. For instance, 

• Enterprise Singapore (ESG) is the agency that registers the UEN for representative offices belonging to foreign non-profit organizations and trade associations.
• The Ministry of Defense (MINDEF) is the provider of UEN for foreign military units.
• UENs are issued by the Ministry of Law (MLAW) to law firms operating as foreign representative offices.
• The Islamic Religious Council of Singapore issues the UEN for foreign mosques and kalah's along with other religious bodies.
• Foreign businesses without an onshore partner will register with ACRA to obtain a UEN and are required to nominate a local manager representative.

Exemptions for Foreign Businesses

A UEN is not mandatory for all foreign ventures. These certain entities qualify for exemption: 

• Foreign parties selling goods to the Singapore government on a one-time basis do not qualify for a UEN.
• Those entities which do not physically interact directly with local government authorities do not require registration for a UEN. 

How can UEN Help Businesses?

With a UEN, entities can transact with government agencies and conduct business-related financial transactions more efficiently and seamlessly in Singapore. Here’s how the UEN number can help businesses streamline operations and dealings with the government: 

• Acts as a single point of reference for all government interactions, minimizing the need for administrative effort.
• This is used for the filing of company taxes, applying for business permits, and accessing other government services offered digitally on Govtech platforms.
• Assists in differentiating similar registered business names in government records.
• Businesses with a UEN can sign up for PayNow Corporate, which links their bank accounts for secure and instant payments in Singapore Dollars. This allows both single and bulk transactions without the need to share bank details.
• PayNow Corporate also offers additional features, such as setting up multiple PayNow proxies for a business and receiving notifications for incoming payments. 
• To use PayNow Corporate, businesses must register through their bank, after which they can make quick and easy payments using PayNow QR.

How to Check UEN Number? 

You can easily check your UEN number or any other entity’s UEN number through http://www.uen.gov.sg/ by entering the required details. It is Singapore’s online search directory which will give you key details of an entity such as: 

• UEN
• Business or company name
• UEN status
• Issuing authority
• Type of entity
• Partial registered address

Conclusion 

The UEN is designed to facilitate interactions with government agencies by streamlining processes such as tax filing, licensing, and compliance with various laws. Established in 2009, it provides a standard identification structure for all businesses, local companies, LLPs, societies, and other registered entities. 

The format of the UEN may differ according to the structure of the entity and the distinct formats issued by ACRA or other regulatory bodies. Businesses and local companies automatically receive their UEN upon registration; whereas foreign entities will need to apply through the relevant agencies. 

Whether starting a company, interacting with government agencies, or conducting any financial transaction, the UEN remains an indispensable tool for Singapore businesses.