Share with your friends

Singapore: GST reverse-charge mechanism on imported services, effective January 2020

Singapore: GST reverse-charge mechanism

The reverse-charge mechanism under the goods and services tax (GST) regime will apply for imported services beginning 1 January 2020.


Related content

The policy behind the reverse-charge mechanism is to provide similar GST treatment for all services consumed in Singapore by means of:

  • Reverse-charge rules for business-to-business supplies of imported services
  • Foreign vendor registration requirements for business-to-consumer supplies of imported digital services

The reverse-charge rules will apply to entities that are not currently entitled to full input tax claims. These entities will need to register for GST and apply the reverse-charge rules (even if not currently registered for GST).

The reverse-charge rules will not apply to all imported services, but intra-GST group and inter-branch transactions may be subject to the new rules (even if they are regarded as a single legal entity for GST purposes).

There are certain action steps that taxpayers need to consider in advance of the 2020 effective date.

Read an April 2019 report [PDF 687 KB] prepared by the KPMG member firm in Singapore

© 2021 Copyright owned by one or more of the KPMG International entities. KPMG International entities provide no services to clients. All rights reserved.

KPMG refers to the global organization or to one or more of the member firms of KPMG International Limited (“KPMG International”), each of which is a separate legal entity. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. For more detail about our structure please visit

Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Want to do business with KPMG?


loading image Request for proposal

Stay up to date with what matters to you

Gain access to personalized content based on your interests by signing up today

Sign up today