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Singapore: GST on imported services beginning 2020

Singapore: GST on imported services beginning 2020

Singapore will impose goods and services tax (GST) on imported services, effective 1 January 2020.


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These GST measures were included in the budget proposals presented in April 2018. Read TaxNewFlash

Imposition of GST will be implemented through:

  • Reverse-charge regime for business-to-business (B2B) supplies of imported services
  • Overseas vendor registration regime for business-to-consumer (B2C) supplies of imported digital services

The reverse-charge regime for B2B supplies generally will affect all GST-registered businesses that are not entitled to full input tax claims, and will affect non-GST registered businesses with imported services over a threshold of S$1 million in a 12-month period.

Businesses involved in B2C supplies of digital services must register for GST if they have annual global turnover exceeding S$1 million and make B2C supplies of digital services to Singapore non-GST registered customers exceeding S$100,000 annually.


Read a July 2018 report [PDF 134 KB] prepared by the KPMG member firm in Singapore

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