Singapore VAT Guide for Nonresident SaaS and E-commerce

A practical guide for US SaaS and e-commerce companies selling into Singapore. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.

Do I need to register for VAT in Singapore?

Singapore charges 9% GST on B2C digital services and low-value imported goods supplied by overseas vendors. Registration runs through the IRAS Overseas Vendor Registration (OVR) scheme. Both thresholds (global SGD 1M and Singapore-specific SGD 100,000) must be met to trigger registration.

• B2C digital services (SaaS, streaming, online media): register under OVR once both global turnover (SGD 1M) and Singapore B2C supplies (SGD 100,000) are crossed in any 12-month period.
• B2C low-value imported goods (under SGD 400): the OVR scheme also covers these. Charge 9% GST at point of sale once registered.
• B2B digital services to a GST-registered Singapore buyer: reverse charge applies. The buyer self-accounts; you invoice without GST and capture their GST registration number.
• Standard GST registration: only relevant if you have a Singapore establishment or hold local stock. OVR is the lighter-touch path for nonresidents.

How to register

OVR registration runs through the IRAS myTax Portal. The portal supports an English-language application and does not require a Singapore-resident representative for digital-services sellers.

• Where: via the IRAS myTax Portal at iras.gov.sg. Local link: Inland Revenue Authority of Singapore (IRAS).
• What you'll need: US tax ID (EIN), proof of business registration, evidence of crossing both thresholds (global SGD 1M and SG SGD 100,000), description of digital supplies, bank account details.
• Typical timeline: Approximately 3 to 4 weeks from a complete application to IRAS approval and GST registration number issuance.
• Cost: Registration is free. No fiscal representative is mandatory under OVR for digital-services sellers.

Filing and deadlines

OVR returns are filed quarterly through the IRAS myTax Portal. There is no OSS overlap; all Singapore GST is filed directly with IRAS.

• Local Singapore filing frequency: Quarterly (default) or Monthly (on request).
• Return due: One month after end of return period.
• Payment due: Same as return.

E-invoicing status in Singapore

IRAS requires InvoiceNow-generated data transmitted to IRAS for GST-registered businesses on phased schedule.

Common mistakes US SaaS makes in Singapore

• Hitting one threshold and assuming you are clear. Both the SGD 1M global threshold and the SGD 100,000 Singapore-specific threshold must be crossed before registration is required, but missing the registration date by one quarter triggers backdated GST liability.
• Charging GST on B2B sales to GST-registered buyers. Reverse charge means the buyer self-accounts. Charging GST in error means refunding and adjusting later returns.
• Forgetting that the rate moved to 9% in 2024. Singapore's GST rate stepped up from 8% to 9% on 1 January 2024. Returns covering 2024 onwards must apply the new rate.
• Trusting Stripe Tax to register on your behalf. Stripe collects but you remain the supplier of record under OVR. Registration is still your obligation.
• Missing low-value imported goods. OVR covers both digital services and low-value imported goods (under SGD 400). Goods sellers often miss this.

Frequently asked questions

Selling into the EU? See also: Japan · South Korea · India · Malaysia.