Singapore GST on digital and e-services

Singapore imposed its Goods and Services Tax on electronic or digital services on 1 January 2020, requiring non-resident provider to register and charge GST. Goods purchased over the internet from foreign providers were already liable to GST.

The following digital and electronic services provided over the internet or similar are in the VAT net:

Downloads of apps, media and e-books

• Streaming media
• Gaming
• Online software and storage

Providers must gather two-pieces of non-conflicting information to prove if the consumption took place in Singapore – place of supply rules. These are:

• Billing address
• IP address
• Credit card issuance country

Foreign businesses need only register if they are about the threshold of S$100,000 in a following year and/or annual global turnover exceeds SGD 1 million. These businesses must register with the Inland Revenue Authority of Singapore. There is a simplified Overseas Vendor Registration scheme.

Marketplace or similar intermediaries are required to collect the GST if they control the transaction, including payment and T&C’s.

Worldwide VAT & GST rates on digital services — by country