e-Commerce

Key requirements

Local delivery is ordinarily standard-rated, documented export can be zero-rated and third-country delivery can be out-of-scope. From 2023, qualifying low-value goods sent to Singapore and imported remote services have OVR rules, including marketplace responsibilities. Internet services require customer-belonging and direct-benefit analysis, with separate guidance for software, virtual items, advertising, hosting and co-location. An overseas server or foreign payment card alone does not prove zero-rating. Capture reliable customer-status and delivery evidence at sale, and separate the platform’s own services from supplies it is deemed to make for underlying sellers.