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Esta guía ofrece una visión general del GST en Singapur, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Singapur.
Es la tasa del GST a la que Singapur pasará en 2025 como parte de sus planes de financiación sanitaria a largo plazo.
¿Haces negocios en Singapur? Tendrás que cumplir las normas de la IRAS en Singapur.
Las empresas que superen el umbral de 1 millón de dólares singapurenses deben registrarse; solo se permite a aquellas que estén por debajo del umbral y tengan la intención de realizar suministros sujetos a impuestos.
Singapur aplica el GST a los servicios digitales en función de la ubicación del consumidor
Singapur impone el GST a los servicios digitales prestados por proveedores no residentes a consumidores (B2C) en virtud del régimen de registro de proveedores extranjeros (OVR). Los proveedores no residentes y, posiblemente, los mercados electrónicos deben registrarse a efectos del GST si su volumen de negocios imponible global supera el millón de dólares singapurenses y prestan servicios digitales por valor de más de 100 000 dólares singapurenses a consumidores de Singapur. En el caso de las transacciones B2B, se aplica el mecanismo de inversión del sujeto pasivo, que exige que sea la empresa local receptora la que declare el GST en lugar del proveedor extranjero. En el caso de los mercados, estos pueden optar por recaudar el GST sobre los suministros B2B.
Nota: Los registros de servicios digitales en Singapur no requieren un representante fiscal/local.
No necesariamente. Por ahora, e-invoicing voluntaria para la mayoría de las empresas registradas en el GST. Sin embargo:
A partir del 1 de mayo de 2025, se fomenta la adopción anticipada voluntaria.
A partir del 1 de noviembre de 2025, será obligatorio para las empresas de nueva constitución registradas en el GST que se hayan registrado voluntariamente.
Sí, pero es voluntario. Las empresas pueden adoptar e-invoicing transacciones B2B a través de InvoiceNow (Peppol) para mejorar la eficiencia, aunque todavía no sea obligatorio.
Actualmente, no hay sanciones para las empresas que no adopten InvoiceNow, excepto aquellas que se encuentren en fases obligatorias (por ejemplo, los nuevos registrados en el GST después de abril de 2026). Sin embargo, es posible que se espere o se incentive su adopción en algunos contratos B2G.
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