What are the Singapore OVR thresholds?

Global turnover > S$1 million and Singapore B2C remote services/LVG > S$100,000

Is a local tax representative mandatory?

Not generally for OVR pay-only overseas vendors

No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice

Compendium · Asia · Singapore

Singapore: GST on digital services

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Supported (free threshold) · Local term: Goods and Services Tax

Last verified: 2026-10-29

Overseas vendors must register under Singapore's Overseas Vendor Registration (OVR) regime for GST when global turnover exceeds S$1 million and B2C remote services and/or low-value goods to Singapore exceed S$100,000 in a year. Standard GST 9%. Pay-only OVR vendors file simplified quarterly returns

Supported (free threshold)

Free while either limb is not met (both required for OVR)

Spot a mistake in Singapore’s rules?

Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.

Threshold and rates (GST)

Free threshold?: Yes — Free while either limb is not met (both required for OVR)
Amount / measure: SGD 100,000
OVR: (1) global turnover > S$1 million AND (2) B2C remote services and/or low-value goods supplied to customers in Singapore > S$100,000 in a 12-month period (IRAS)
Window: 12 months (both tests)
Standard rate: 9.0%
Singapore GST 9% (IRAS current standard rate)
Who must register: Overseas suppliers and electronic marketplace operators meeting both OVR turnover tests for remote services / LVG to Singapore customers
Evidence of location: IRAS OVR e-Tax guidance: retain two non-conflicting proxies of customer location — typically a payment proxy (e.g. card BIN / payment country) plus a residence or access proxy (billing address, IP, SIM). If payment evidence is unavailable or conflicts, use residence and access proxies
Invoicing: OVR pay-only vendors charge GST; issuing full Singapore tax invoices / claiming input tax is generally outside the pay-only simplified scope
Filing: Simplified GST returns quarterly; file and pay within one month after each accounting period. Currency: SGD
Effective: OVR regime for imported services and low-value goods
Authority: Inland Revenue Authority of Singapore (IRAS)

What Botchannels returns

Ruleset version: 2026-10-22.v1
Decision summary: Botchannels allows sales under a free threshold of SGD 100,000 (12 months (both tests)). Above that, destination tax and local registration apply.
Product class: Digital service
Support status: Supported (free threshold) — Free while either limb is not met (both required for OVR)

How to register

Self-register online?: Yes — Overseas vendors apply for GST under the Overseas Vendor Registration (OVR) regime via myTax Portal. No Singapore local agent is generally required for OVR pay-only
Resident representative / fiscal agent: Not generally required for OVR pay-only overseas vendors (IRAS). Voluntary registration may require a guarantee
Regime: IRAS Overseas Vendor Registration (OVR) — pay-only / simplified GST for remote services and low-value goods to Singapore customers

Steps (in order)

Confirm OVR liability (remote services / LVG to non-GST Singapore customers above IRAS thresholds) using IRAS overseas-business guidance — https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-and-digital-economy/overseas-businesses
Prepare the OVR preparation checklist documents before applying
Log in to myTax Portal → Register for GST → complete the OVR application — https://mytax.iras.gov.sg/
After approval, configure billing to identify Singapore customers, charge GST, keep records 5 years, file quarterly

Documents

OVR supporting documents per IRAS checklist — IRAS will not process incomplete applications. Use the official “Preparation checklist for entities registered under the Overseas Vendor Registration Regime” (IRAS PDF) — typically business registration evidence and authorised-person identity as listed there

Official processing time: Electronic IRAS registration; no single published SLA summarised here as of 2026-10-29
Official fees: No IRAS GST registration fee for OVR stated in the overseas-business pages reviewed
Portal: https://mytax.iras.gov.sg/
Local bank account: Pay GST via IRAS e-payment options after filing
Filing frequency: Quarterly GST returns (OVR)
Payment currency: SGD
Input VAT recovery: OVR pay-only generally does not allow GST input recovery — confirm with IRAS
Portal language: English
Penalties: IRAS late registration / late filing penalties under GST Act

Firms offering this service

Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging

KPMG Singapore — Member firm
Deloitte Singapore — Member firm
EY Singapore — Member firm

Official sources

IRAS — Overseas businesses (remote services / LVG)
IRAS — OVR e-Tax guide (PDF)
Singapore registration portal

Last verified: 2026-10-29.

FAQ

What are the Singapore OVR thresholds?: Global turnover > S$1 million and Singapore B2C remote services/LVG > S$100,000
Is a local tax representative mandatory?: Not generally for OVR pay-only overseas vendors
What GST rate applies?: 9% standard GST
Is this tax advice?: No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice