Singapore GST for foreign companies: registration and filing

Singapore's Goods and Services Tax can reach overseas businesses that never set foot there. If you sell to Singapore customers, check the threshold and the digital-services rules before assuming you are outside the net.

1. The S$1 million threshold

Registration is generally required once taxable turnover exceeds S$1 million over a 12-month period, or is reasonably expected to. Below that, registration is voluntary but comes with obligations once you opt in.

2. Overseas Vendor Registration for digital services

Overseas suppliers and electronic marketplaces that exceed the relevant thresholds must register under the Overseas Vendor Registration regime and charge GST on digital and certain other services to Singapore consumers. This applies even without a Singapore entity.

3. Filing and rate

Once registered you charge GST at the prevailing rate, file returns (commonly quarterly) reporting output and input tax, and remit the net to IRAS on time. Keep records that support any input tax you claim.

Check your Singapore GST position with StartEase.

Official references

• IRAS: Goods and Services Tax
• IRAS: GST registration

Important: This is general educational information, not legal, tax, accounting or exchange-control advice. Rules, rates and thresholds change and depend on your circumstances — confirm the current position with a qualified professional before acting.