SINGAPORE
COUNTRIES
>
Singapore
VAT in
Singapore's GST increased to 9% on 1 January 2024 and the Overseas Vendor Registration (OVR) regime covers both digital services and low-value goods. Whether managing IRAS registration, quarterly GST F5 returns, or InvoiceNow Peppol adoption, GlobalTrade Business provides complete Singapore GST compliance support.
Quarterly (Form GST F5)
FILING FREQUENCY
Monthly filing available on request; last day of following month deadline
SGD 1,000,000 (global) + SGD 100,000 (Singapore sales)
REGISTRATION THRESHOLD
Both OVR thresholds must be met simultaneously for non-resident businesses
OVERVIEW
Introduction to GST in Singapore
Singapore's Goods and Services Tax (GST) is a broad-based consumption tax administered by the Inland Revenue Authority of Singapore (IRAS). The standard rate increased from 8% to 9% on 1 January 2024. Zero-rated supplies (0% GST with input credit recovery) include exports and qualifying international services to non-residents. The Overseas Vendor Registration (OVR) regime, extended in January 2023 to cover Low-Value Goods (LVG, goods ≤SGD 400), ensures overseas digital service and goods sellers are subject to the same GST obligations as domestic retailers. No mandatory fiscal representative is required.
💡 Key facts for non-Singapore businesses
Non-Singapore businesses are not legally required to appoint a fiscal representative. Non-residents register directly with IRAS via the myTax Portal once both OVR thresholds are met: global annual turnover >SGD 1 million AND annual Singapore sales >SGD 100,000. Registration is processed within approximately 2–3 weeks.
VAT REGISTRATION
GST Registration in Singapore (OVR)
Singapore-established businesses register when annual taxable turnover exceeds SGD 1 million. Non-resident businesses register under the OVR scheme when both thresholds are met: global annual turnover >SGD 1 million AND annual Singapore sales >SGD 100,000. OVR covers digital services (SaaS, streaming, digital publications, online advertising) and low-value goods (≤SGD 400). Registration is via IRAS's myTax Portal, typically within 2–3 weeks.
VAT RATES
Singapore GST Rates
Singapore applies one GST rate with zero-rated and exempt categories for certain supplies.
When do you need to register?
You need a Singapore GST registration number if you:
✓ Key facts for non-Singapore businesses
✓ Supply digital services to Singapore consumers with global turnover >SGD 1M AND Singapore sales >SGD 100,000
✓ Sell low-value goods (≤SGD 400) to Singapore consumers meeting both OVR thresholds
✓ Import goods into Singapore for supply to Singapore customers
✓ Make taxable supplies of goods or services in Singapore exceeding SGD 1 million
⏱ Processing Time
2–3 weeks
Standard myTax Portal registration timeline
📞 Tax Authority
IRAS
Inland Revenue Authority of Singapore
VAT Number Format
GST Registration Number — 9 digits
e.g. 200312345A
Fiscal Rep Required
Not required
Direct IRAS myTax Portal registration; no mandatory intermediary
Registration process
1
Assess your GST obligations
We review whether your business meets both OVR thresholds (global turnover >SGD 1M AND Singapore sales >SGD 100,000) for digital services or low-value goods.
2
Gather required documents
Proof of business incorporation, description of digital services or goods supplied to Singapore consumers, expected annual Singapore sales.
3
Register via IRAS myTax Portal
Application submitted via myTax Portal. We handle all IRAS correspondence in English.
4
Receive your GST registration number
Typically 2–3 weeks. Your 9-digit GST number is active. Quarterly Form GST F5 returns must be filed from the first registration period.
⚠️ Late GST registration in Singapore incurs a 5% surcharge on unpaid GST and a late filing penalty of SGD 200 per month (up to SGD 10,000). IRAS can assess all GST owed from the date of first taxable supply meeting the thresholds. IRAS conducts risk-based compliance audits and may impose compounding penalties of up to 100% of underreported GST.
RETURNS & DEADLINES
Singapore GST Returns
All GST-registered businesses file quarterly Form GST F5 via IRAS's myTax Portal, covering January–March, April–June, July–September, and October–December, due on the last day of the month following each quarter. Filing is mandatory electronically — paper filing is no longer accepted.
⏱ Processing Time
Last day of next month
Quarterly GST F5 deadline
Quarterly
Last day of following month
Q1: 30 Apr | Q2: 31 Jul | Q3: 31 Oct | Q4: 31 Jan
Annual (CA12)
N/A
No standalone annual GST return required
Frequency determination
Quarterly filing is the standard — returns due on the last day of the following month.
Q1 due 30 Apr | Q2 due 31 Jul | Q3 due 31 Oct | Q4 due 31 Jan
Monthly filing available on request — advantageous for businesses regularly receiving GST refunds.
E-invoicing in Singapore (InvoiceNow)
Singapore is rolling out InvoiceNow, a Peppol-based e-invoicing framework. InvoiceNow is currently voluntary for private B2B transactions but mandatory for suppliers to government agencies. Adoption is expected to grow as government procurement requirements expand. IRAS is considering broader e-invoicing mandates in alignment with ASEAN regional standards.
REVERSE CHARGE
Singapore Reverse Charge (GST)
Singapore applies reverse charge for B2B imported services. When a Singapore GST-registered business purchases digital or professional services from an overseas supplier, the Singapore buyer self-assesses GST at 9% on the supply and simultaneously claims an input credit (net-neutral for fully taxable businesses). Applies where the overseas supplier does not charge Singapore GST.
INTRASTS & ESL
Singapore Reporting — No Intrastat
Singapore is not an EU member state. There are no Intrastat or EC Sales List obligations. Businesses importing goods into Singapore must comply with Singapore Customs import permit requirements, and exporters must maintain export documentation to support zero-rating claims.
📦 Intrastat Arrivals Threshold
All goods
TradeNet In-Payment permit
🚚 Intrastat Dispatches Threshold
All goods
TradeNet Out permit (OEP/OEX)
📊 ESL Frequency
Quarterly
1 month after period end
📅 Intrastat Deadline
1 month
Of the following month
How GlobalTrade Business Can Help
Your complete Singapore GST partner
From first registration to ongoing returns — we manage the full compliance lifecycle so you can focus on your business.
Fiscal Representation
As certified fiscal representative, we assume joint liability and act as your official contact point with French tax authorities.
VAT Refund Recovery
Recover French VAT paid on business expenses. We manage the full refund claim under the EU VAT Refund Directive.
IOSS & OSS Registration
Sell goods or services to EU consumers without registering in every country. We manage your IOSS or OSS enrolment and handle all cross-border VAT declarations through a single submission.