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Singapore GST on digital services 2020

  • Feb 24, 2018 | Richard Asquith

Singapore GST on digital services 2020

Singapore confirmed in today's 2018 budget that it will subject supplies of B2C digital services from non-resident suppliers to 7% GST.

The new charge will apply to downloads of apps, software, games, music, videos and streaming versions of the same.  There will be an annual GST registration threshold of S$100,000. It is anticipated that only 100 providers are large enough to surpass this threshold.

Singapore joins other Asian countries imposing sales tax on the large digital services providers such as Skype, Netflix, Amazon, Google and Apple. Australia, Japan, South Korea and New Zealand have already introduced consumption tax obligations.


VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is the former VP Global Indirect Tax at Avalara