Singapore · GST
Singapore GST registration and filingwherever your business is based
Singapore businesses register for GST once taxable turnover passes S$1 million. Businesses based abroad register under a separate regime once their sales to Singapore consumers pass S$100,000. Either way, GoodVat registers you with IRAS, charges 9% at checkout and files your quarterly returns.
Free to start. Leave your email and a tax expert will get you set up.
A real person replies within one business day · or email hello@goodvat.com
- Standard rate
- 9%
- Threshold for Singapore businesses
- S$1,000,000
- Threshold if you’re based abroad
- S$100,000
Singapore GST · IRAS
- Registered
GST registration
201912345K
- Calculated
Online course, Singapore consumer
9% GST
- Calculated
Mugs shipped to Malaysia
0% zero-rated export
- Filed
GST F5, July to September 2026
Due 31 Oct 2026 on myTax Portal
Next return: October to December 2026, due 31 January 2027.
The rules
What Singapore GST asks of online sellers
The rules depend on whether your business is based in Singapore or abroad. These are the ones that catch sellers out.
- 01
The S$1 million threshold
Singapore businesses must register when taxable turnover passes S$1 million in a calendar year (apply by 30 January, registered from 1 March) or is expected to in the next 12 months (apply within 30 days). Zero-rated exports count towards it; exempt sales don’t. Below it, registering is voluntary, with a two-year minimum.
- 02
Overseas sellers: two tests, not one
A business based abroad registers under the Overseas Vendor Registration regime when its worldwide turnover is over S$1 million and its sales of digital services, remote services and low-value goods to Singapore consumers are over S$100,000. Most register under a simplified pay-only regime, with no Singapore company needed.
- 03
Parcels of S$400 or less
Goods worth S$400 or less per item, sent by air or post to a consumer, are charged 9% GST at checkout, by the seller or the marketplace. Goods above S$400 are charged GST at import by Singapore Customs instead, so there is nothing to register for.
- 04
Marketplaces charge for overseas sellers
App stores and online marketplaces count as the seller of remote services and low-value goods sold through them, and charge the GST themselves. Those sales don’t count towards your S$100,000, but sales through your own website do.
- 05
Quarterly GST F5 returns
Registered businesses file a GST F5 return each quarter and pay within one month of its end, so July to September is due on 31 October. A nil return is still due. A late return costs S$200 for each month it is late, up to S$10,000.
- 06
InvoiceNow is being phased in
InvoiceNow is Singapore’s Peppol e-invoicing network. New voluntary registrants must send invoice data to IRAS through it from 1 April 2026, new compulsory registrants and the smallest existing registrants from 1 April 2028, and every GST-registered business by April 2031.
Your situation
Which of these sounds like you?
| If you… | You need | What GoodVat does |
|---|---|---|
| You’re a Singapore business getting close to S$1 million | A GST registration within 30 days of passing S$1 million, or of expecting to | We track your turnover across every channel, register you in time and file each quarter. |
| You mostly export or sell to GST-registered businesses | Optional registration, to claim back GST on your costs, with a two-year minimum and InvoiceNow | We help you weigh it up, then register you and file your zero-rated sales if it pays. |
| You sell software or online courses to Singapore consumers from abroad | A GST registration once you pass S$1 million worldwide and S$100,000 in Singapore, and 9% at checkout | We count your Singapore sales, register you under the pay-only regime and add 9% at checkout. |
| You ship parcels to Singapore consumers through your own store | The same registration, with 9% at checkout on each item of S$400 or less, and GST at import on items above it | We count your Singapore sales towards the S$100,000, register you and file each quarter. |
| You sell software or services to Singapore businesses from abroad | Usually no GST charged: a GST-registered customer accounts for it under the reverse charge where it has to | We record your customers’ GST registration numbers and apply the reverse charge only where it fits. |
How it works
How GoodVat handles Singapore GST
One account covers every step, from the first registration check to the last return. Use the parts you need.
Monitoring
We count your taxable turnover across every channel against S$1 million, or your Singapore consumer sales against S$100,000 if you’re based abroad, and flag the day you need to register.
Registration
Our accountants register you with IRAS, whether you’re a Singapore business or one based abroad, answer IRAS’s questions and send you your GST registration number.
Tax calculation
The API charges 9% on Singapore sales and on overseas sales of digital services, remote services and parcels of S$400 or less to consumers. It applies the reverse charge to services for GST-registered businesses that give their number.
E-invoicing
We send and receive your invoices through InvoiceNow, Singapore’s Peppol network, so you’re ready whenever the requirement reaches you, and every Singapore sale gets a tax invoice showing the GST.
Filing
We prepare each quarterly GST F5 return from your sales, file it with IRAS and tell you what to pay and when.
Pricing
Singapore GST, free to start
The Free plan covers threshold monitoring, the right tax at checkout, invoicing and ready-to-file returns. Paid plans start at $20 a month as your transactions grow, never a percentage of your sales.
A real person replies within one business day · or email hello@goodvat.com
Rather not deal with it yourself? Our accountants can register you with IRAS, file every return and deregister you when you stop selling there.Request a quote
Frequently asked questions
When do I need to register for GST in Singapore?
Singapore businesses must register once taxable turnover passes S$1 million in a calendar year, or is expected to in the next 12 months, and have 30 days to apply. Businesses based abroad register under the overseas vendor regime when worldwide turnover is over S$1 million and sales to Singapore consumers of digital services, remote services and low-value goods are over S$100,000.
Does an overseas business need a Singapore company or local agent?
Not for the simplified pay-only regime that most overseas sellers use. IRAS doesn’t ask you to set up a Singapore company or appoint a local agent, and our accountants handle the registration for you. A business that wants to claim back Singapore GST registers under the normal regime instead.
How often do I file a GST F5 return?
Every quarter, with the return and payment due one month after the quarter ends: 30 April, 31 July, 31 October and 31 January. Singapore businesses file on myTax Portal and can pay by GIRO. GoodVat prepares and files the return for you.
Does Amazon or Shopee charge Singapore GST for me?
For overseas sellers, yes on remote services and goods worth S$400 or less: a marketplace that sets the terms or takes the payment is treated as the seller and charges the GST. Those sales don’t count towards your S$100,000. A Singapore seller charges and reports the GST on its marketplace sales itself.
Do I have to use InvoiceNow?
Not yet, for most businesses. It applies to new voluntary GST registrants from 1 April 2026, to new compulsory registrants and the smallest existing registrants from 1 April 2028, and to every GST-registered business by April 2031. GoodVat sends your invoices through InvoiceNow, so you’re covered whenever it applies to you.
What does Singapore GST compliance cost with GoodVat?
GoodVat is free to start: the Free plan covers threshold monitoring, tax calculation, invoicing and ready-to-file returns, and paid plans start at $20 a month as your transactions grow. If you’d like our accountants to register you with IRAS and file for you, request a quote and we’ll price it for your business.
Hand your sales tax and VAT to GoodVat
Tell us where you sell. We’ll map every registration you need, calculate tax at checkout and file your returns in 140+ countries. The software is a flat monthly plan, and done-for-you filing has a published price per country.