Scope and start dates
The OVR regime began taxing B2C digital services on 1 January 2020. From 1 January 2023 it extended to B2C non-digital services supplied and received remotely; both are remote services. Low-value goods also joined on that date but have a separate checklist. This document concerns registered entities and local/overseas electronic marketplaces deemed suppliers when the stated conditions apply.
Determine Singapore belonging and GST status
At sale, identify and preserve whether the customer belongs in Singapore and is GST-registered. Use two non-conflicting pieces of evidence from payment proxies such as cards/banks, residence proxies such as billing/home addresses, or access proxies such as IP/SIM country codes. Collect registered customers’ GST numbers at checkout and verify through IRAS’s GST-registered Business Search. B2C means non-registered persons, including businesses, not individuals alone; ordinary B2B remote-services supplies should not be charged under this checklist’s baseline.
Billing and dated rate fractions
The checklist states 8% from 1 January 2023, with output tax 8/108 of a GST-inclusive price. It then states 9% from 1 January 2024, using 9/109 for inclusive prices from that date. Billing systems must compute the correct amount for the relevant rate period rather than continue using the older fraction.
Marketplace baseline and approved exceptions
Deemed EMO suppliers charge/account for overseas suppliers’ remote services to Singapore non-GST-registered customers, whether those suppliers are registered or liable to register. An EMO may seek written approval to cover all local and overseas suppliers’ remote services to those customers. A local EMO may, when conditions are met, seek written approval to cover B2C and B2B supplies to all Singapore customers. These are application-dependent exceptions, not automatic rules for every platform.
After-sale controls and guide references
Train staff to file quarterly returns, retain business/accounting evidence at least five years and make it available to IRAS. Systems should refund wrongly charged GST to registered customers. The source refers to the imported-remote-services guide: 6.3 for deemed-platform conditions, 6.5/6.6 for approvals and paragraph 8 for belonging. It is a preparation checklist, not proof of registration or approval.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗