What you need to know
VAT Singapore: The indirect tax system in Singapore is GST. VAT is due on any supply of goods or services rendered within the territorial scope of Singapore where there is a taxable supply by a taxable person in the course or furtherance of any business carried on by him. Note that if certain supplies of goods or services are made by a non-established supplier, GST will be remitted by the customer
VAT is due upon the importation of goods into Singapore.
- Appointing a tax agent is mandatory.
- VAT registration threshold – SGD 1m.
- Filing – Monthly or quarterly.
- Returns due – 1 month after period end.