There are two GST registration schemes available in Singapore, and the right one for your business depends on where you are based and how you sell.

Scheme 1: Standard GST Registration

Who is this for? Businesses with a physical presence or establishment in Singapore (i.e., resident businesses).

What does it cover? All taxable supplies — B2B and B2C, goods and services, standard-rated and zero-rated.

Key features:

• Full input tax recovery (subject to standard rules)

• Both monthly and quarterly filing options available

• Filing and payment are due within 1 month after the end of each accounting period

• Requires a local bank account to settle GST liabilities

Scheme 2: Overseas Vendor Registration (OVR) — Simplified Pay-Only Regime

Who is this for? Non-resident overseas suppliers and electronic marketplace operators with no physical presence in Singapore, selling remote services or low-value goods to Singapore consumers.

What does it cover? B2C supplies only — remote services (including SaaS) and low-value goods (items valued at SGD 400 or less per item, imported by air or post) sold to non-GST-registered customers in Singapore.

Key features:

• No input tax recovery. Under the OVR simplified regime, you pay GST on your B2C sales but cannot claim back GST on your purchases.

• Quarterly filing only. Returns and payment are due within 1 month after the end of each quarter.

• No local bank account required. International payment is accepted.

• If a B2B customer provides a valid Singapore GST registration number, you do not charge GST on that sale. The buyer handles it via reverse charge.

Tip: If your business later establishes a physical presence in Singapore or wants to claim input tax recovery, you would need to migrate to the Standard GST Registration.

Which scheme does Kintsugi recommend?

For a non-resident SaaS business selling to Singapore customers with no local office or entity, the OVR Simplified Pay-Only Regime is the applicable route. Kintsugi supports submission of OVR registration requests directly from the platform.

How does Kintsugi handle the difference between B2B and B2C under OVR?

When your tax engine is active, Kintsugi automatically determines whether a transaction is B2B or B2C based on whether the customer provides a valid Singapore GST number. B2B sales to registered customers are excluded from GST under OVR, and B2C sales are taxed at 9%.

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