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

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