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Singapore GST on foreign e-services Jan 2020

  • GST
  • 13 June 2018 | Richard Asquith

Singapore GST on foreign e-services Jan 2020

Singapore has updated its plans to levy its 7% Goods & Services Tax on B2B digital services provided by non-residents to consumers from 1 January 2020. This includes providers such as Airbnb, Amazon Prime, Netflix, Apple Music and other streaming media, gaming and app providers

The city-state has confirmed that B2B transactions from foreign companies will be taxed by the reverse charge, meaning the recipient will be responsible for reporting the transactions – but no GST will be paid over.

The new guidance confirms the registration procedures for non-resident e-service providers if they pass the GST registration threshold – this is SGD 100,000 (€64,000) per annum. Additionally, the provider must have total global income over SGD 1million (€640,000) to be obliged to register.

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VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.