From 1 January 2023, local businesses and consumers purchasing services and low value goods (ie below S$400) from local and overseas suppliers, electronic marketplace operators and redeliverers are subject to GST in Singapore.
Imported services are currently taxed as follows:
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•ÌýÌýÌýÌý Reverse charge regime for business-to-business (B2B) supplies of imported services and low value goods
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Under the reverse charge regime, any non-GST registered person who procures imported services and low value goods exceeding S$1 million from overseas suppliers in a 12-month period (under either the retrospective or the prospective
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Web page updated on 17 Mar 2025 16:28