Time of supply – tax points (Singapore)
In general, the time of supply is triggered by the earlier of:
- Ìý
•ÌýÌýÌýÌý when payment is received; or
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•ÌýÌýÌýÌý when an invoice is issued.
For transactions (including reverse charge supplies and imported services under the overseas vendor registration regime) that span a GST rate change, the transitional rules
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Web page updated on 17 Mar 2025 17:35