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.
E-services 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
Determining if GST is due
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
GST registration
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
Other resources
Explore global VAT updates, new e-invoicing mandates, and key U.S. sales tax changes in this annual Avalara report.
Read the report to learn about key industry trends, emerging issues, and challenges faced by cross-border sellers and shippers.
Manage international tax with cross-border solutions for VAT, HS code classification, trade restrictions, and more.
