Singapore GST for overseas sellers

An overseas seller must register for Singapore GST under the overseas vendor registration (OVR) regime when its global turnover is over S$1 million and its sales of low-value goods and remote services to Singapore consumers are over S$100,000, and then charge 9% GST at checkout on each low-value item. Low-value goods are goods worth S$400 or less, delivered to Singapore by air or post.

Rules as of 30 October 2026.

Who has to register under the OVR regime?#

The OVR regime applies to suppliers, electronic marketplace operators and redeliverers that belong outside Singapore and sell to customers who aren't registered for Singapore GST. Registration has a two-tier test: global turnover above S$1 million, and business-to-consumer sales of low-value goods and remote services to Singapore above S$100,000. Both must be exceeded.

The test runs two ways. On the retrospective basis you look at a calendar year, 1 January to 31 December. On the prospective basis you ask whether you reasonably expect to pass both figures over the next 12 months. Registration must be applied for within 30 days of the end of the calendar year in the first case, or of the day you become liable in the second.

A marketplace operator can be treated as the supplier of goods sold through it, counting its sellers' Singapore sales in its own totals, and so can a redeliverer that provides an overseas address or buys goods for Singapore customers. Whoever is treated as the supplier charges the GST instead of the merchant.

Which goods count as low value?#

A low-value good, at the point of sale, is one that isn't dutiable, isn't exempt from GST, is located outside Singapore and will be delivered by air or post, and has a value of S$400 or less. Dutiable goods such as liquor and tobacco are outside the regime and are taxed at the border instead.

The value tested is the sales value: the selling price after discounts, without the charges for transport and insurance to Singapore, without GST and without duty. A dress listed at S$410 including S$30 of delivery has a sales value of S$380, so it's a low-value good. Sellers that can work out freight and insurance at the point of sale may elect, with the IRAS election form, to use the import value instead, which is the CIF value plus duty, commission and incidental charges.

Each item is tested on its own, even if the order ships in one box worth more than S$400. A seller with full oversight of its logistics, who knows at the point of sale what will ship together, may elect to test per consignment instead. A seller that can't tell at checkout whether goods will go by air or post can ask IRAS for approval to charge GST on every mode.

How much GST does the seller charge?#

The seller charges 9% GST on the value of supply, which, unlike the sales value, includes what the customer pays for delivery and insurance. The rate has been 9% since 1 January 2024. A seller that takes a customer's Singapore GST registration number doesn't charge GST; that business accounts for it under the reverse charge if it falls within scope.

Take an overseas shop selling a S$300 jacket and a S$90 scarf to one consumer, with S$20 of air delivery for the order. Each item is under S$400, so both are low-value goods even though the order totals S$410.

Prices in other currencies are converted to Singapore dollars, so a price near S$400 can cross the line by the time of import.

How are GST returns filed?#

Overseas sellers are registered under a simplified pay-only regime. They report only the value of supplies and the GST collected each quarter, file a simplified GST return by e-filing and pay electronically within one month of the end of each accounting period. IRAS asks for telegraphic transfers to be sent at least a week before the due date.

The pay-only regime adds no Singapore tax invoice or price display rules beyond your normal practice, and allows no input tax claims. Records, including sales listings, invoices, payment evidence and customer details, must be kept for at least five years, and the penalties for local GST-registered businesses apply too.

How do you prevent double taxation?#

Double taxation happens when GST is charged at checkout and again by Singapore Customs at import. It comes from three situations: several goods shipped as one consignment, exchange rate movements near S$400, and differences between the seller's sales value and the customs value. In each case the fix is the same: the GST information has to travel with the goods.

• Mark each item "GST-paid" on the commercial invoice and in the shipment data
• Send your GST registration number with every shipment
• Agree with your carrier how that data reaches it before the goods land
• For consignments over S$400 CIF, make sure the import permit carries the OVR place of receipt code and your GST registration number

When it fails, the buyer pays the import GST to receive the parcel and asks the seller for a refund, with proof of payment.

How Singapore's model compares with VAT and GST elsewhere is in the VAT, GST and sales tax guide. The rest of the import rules are in the Singapore guide, and the calculation API returns GST for a Singapore address.

Common questions#

What is the OVR registration threshold in Singapore?#

Global turnover above S$1 million and sales of low-value goods and remote services to Singapore consumers above S$100,000, tested over a calendar year or the next 12 months. Both figures must be exceeded.

Is shipping included when testing the S$400 limit?#

No. The S$400 test uses the sales value without transport and insurance. GST is then charged on the value of supply, which does include them.

Sources#

• GST: Taxing imported low-value goods by way of the overseas vendor registration regime (Fifth Edition) (opens in a new tab), Inland Revenue Authority of Singapore, published 30 January 2026
• Overseas businesses supplying remote services and low-value goods to Singapore (opens in a new tab), Inland Revenue Authority of Singapore, last updated 18 September 2026
• Overseas Vendor Registration Regime (opens in a new tab), Singapore Customs, last updated 23 February 2026
• GST on Low-Value Goods (opens in a new tab), Singapore Customs, last updated 25 March 2026