Singapore is extending GST to imported Non-Digital Services and Low-Value Goods effective 1 January 2023

Stephanie Melhem
December 7, 2022

Effective 1 January 2023, Singapore will be extending GST to B2C imported non-digital services and goods imported via air or post that are valued up to (and including) the current GST import relief threshold of S$400. Non-resident providers of non-digital services and imported low-value goods can register under the Overseas Vendor Registration regime which is already available for non-resident providers of digital services.

B2C includes transactions made by a GST-registered person, to a non-GST registered customer. For B2B transactions a reverse charge procedure will apply, meaning that purchasers will be liable to self-assess GST on their purchases of low value goods and imported services.

The updated IRAS e-Tax guide can be found here.

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Stephanie Melhem

Stephanie Melhem is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Stephanie specializes in research and analysis of global VAT and GST. Stephanie received a B.S. with distinction in Applied Legal Studies from Suffolk University and a J.D. from the University of Massachusetts School of Law. Stephanie is a member of the Massachusetts Bar and New Hampshire Bar.
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