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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.


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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

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