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This guide provides an overview of GST in Singapore, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Singapore.
is the GST rate Singapore will move to in 2025 as part of its long-term healthcare funding plans.
Doing business in Singapore? You’ll need to play by the IRAS rules in Singapore.
Businesses that exceed the S$1 million threshold need to register; it’s only allowed for those below the threshold who intend to make taxable supplies.
Singapore applies GST to digital services based on the consumer’s location
Singapore imposes GST on digital services supplied by non-resident providers to consumers (B2C) under the Overseas Vendor Registration (OVR) regime. Non-resident suppliers and possibly electronic marketplaces must register for GST if their global taxable turnover exceeds SGD 1 million and they supply more than SGD 100,000 worth of digital services to Singapore consumers. For B2B transactions, the reverse charge mechanism applies, requiring the local business recipient to account for GST instead of the overseas supplier. In cases of marketplaces, they may elect to collect GST on B2B supplies.
Please note: Digital Services registrations in Singapore do not need to a fiscal/local rep.
Not necessarily. As of now, e-invoicing is voluntary for most GST-registered businesses. However:
From 1 May 2025, voluntary early adoption is encouraged.
From 1 November 2025, it is mandatory for newly incorporated GST-registered businesses that registered voluntarily.
Yes, but it’s voluntary. Businesses can adopt e-invoicing for B2B transactions via InvoiceNow (Peppol) to enhance efficiency, even though it's not yet mandated.
Currently, there are no penalties for businesses that do not adopt InvoiceNow — except for those falling under mandatory phases (e.g., new GST-registrants after April 2026). However, adoption may be expected or incentivized in some B2G contracts.
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