Singapore – GST Registration for Overseas Vendors

In 2020, Singapore introduced two regimes to ensure consistent GST treatment for all goods and services consumed in the country. These regimes were expanded in 2023 to include overseas vendor registration for Business-to-Consumer (B2C) supplies and a reverse charge for Business-to-Business (B2B) imports.
In 2024, the Singaporean Inland Revenue Authority (IRAS) issued GST registration guidance specifically for overseas vendors to help them comply with the registration process for B2C supplies.
Under the overseas vendor registration (OVR) regime, overseas vendors exceeding the SGD 1 million annual turnover threshold and making B2C supplies of remote services and low-value goods to customers in Singapore exceeding SGD 100,000 annually must register for GST in Singapore.
Remote services are defined as services for which there is no necessary connection between the customer’s physical location and where the service is performed.
Some examples of remote services include downloadable digital content, subscription-based media, software programs, electronic data management, and support services performed remotely to arrange or facilitate a transaction. Low-value goods are those that are either not dutiable or have their customs or excise duty waived under the Customs Act.

Registration