Your obligation to register for GST in Singapore depends on whether your business is based in Singapore or based outside Singapore.
You are required to register if:
Your taxable turnover exceeded SGD 1,000,000 in the past calendar year (retrospective basis), OR
You reasonably expect your taxable turnover to exceed SGD 1,000,000 in the next 12 months (prospective basis).
What counts toward the SGD 1,000,000 threshold?
Both B2B and B2C taxable sales
Zero-rated supplies (e.g., exports)
Does not include exempt supplies (e.g., exempt financial services)
Singapore uses a two-limb test. You must register under the Overseas Vendor Registration (OVR) regime when both of the following conditions are met:
Your annual global turnover exceeds SGD 1,000,000, AND
Your B2C supplies of remote services or low-value goods to Singapore customers exceed SGD 100,000 in the past or next 12 months.
Both conditions must be met. Exceeding only one does not trigger a registration requirement.
What counts toward each limb?
Limb | What's included |
|---|---|
Global turnover (SGD 1M) | All supplies worldwide that would be taxable if made in Singapore, including B2B and B2C |
Singapore B2C threshold (SGD 100K) | B2C supplies of remote services and low-value goods to Singapore customers only |
Both limbs | Zero-rated supplies count; exempt supplies do not; marketplace-facilitated sales where the marketplace is the deemed supplier do not count toward your threshold |
The threshold is measured on a calendar year basis (January 1 to December 31) for the retrospective test and resets annually. The prospective test is assessed on an ongoing rolling 12-month basis.
GST must be charged from the effective date of registration stated in your IRAS notification. No GST obligation applies to sales made before that date.
Yes. If your taxable turnover is below the thresholds, you may still apply for voluntary GST registration with IRAS. This is common for businesses that want to recover input GST on their Singapore-related expenses.
If a marketplace operator is treated as the deemed supplier for your products (e.g., an electronic marketplace facilitating your sales to Singapore consumers), those sales count toward the marketplace's GST threshold, not yours. You would not be required to register based on those sales alone.
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