Identify the supply and delivery
Physical goods delivered in Singapore are normally taxable; exported goods need supporting export evidence. Digital content is a service, and remote services include qualifying non-digital advice or education as well as automated digital products. From 1 January 2023, overseas-vendor rules extend to relevant non-digital services and low-value goods. The LVG definition includes goods outside Singapore, delivered by air or post and not exceeding S$400, with tax and duty conditions.
Determine who accounts for tax
Marketplaces and qualifying redeliverers can be treated as the supplier under specified rules; a payment processor is not automatically a marketplace. Approved arrangements for a local seller’s remote services require seller agreement and IRAS approval. Record customer registration status, goods location and contractual supply flow, and avoid assuming every foreign shipment is outside GST. Use the dedicated OVR guides for registration, customer-location evidence and reporting details.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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