Overseas businesses supplying remote services and low-value goods to Singapore

Key requirements

An overseas business generally registers where annual global turnover exceeds S$1 million and Singapore B2C remote-service and low-value-goods supplies exceed S$100,000. B2C includes businesses not registered for GST, not just individuals. The simplified pay-only regime requires collection and payment but differs from ordinary input-tax recovery. Low-value goods must meet location, air/post delivery, value and exclusion conditions; the S$400 test is applied as specified at sale. Marketplace operators and redeliverers can be deemed suppliers under the relevant rules and must include those supplies. Identify the responsible supplier rather than assuming the underlying overseas merchant always collects GST.