Singapore GST Filing for Cross-Border Sellers: Overseas Vendor Registration and Filing

The S$1 million threshold is based on your global turnover (worldwide revenue), not just Singapore sales. If your global revenue exceeds S$1 million and you make B2C supplies of low-value goods or digital services to Singapore consumers, you must register under the OVR regime. The threshold is assessed on a calendar-year basis. Once registered, you must charge 9% GST on all B2C supplies to Singapore consumers, regardless of the value of individual transactions.

Low-value goods are physical goods with a value of S$400 or less at the time of supply, imported into Singapore via air or post. Since January 1, 2023, the previous S$400 GST import relief was abolished — all imported goods are subject to GST. For low-value goods supplied B2C by non-resident vendors, the OVR regime applies (vendor collects GST at point of sale). For goods above S$400, GST is collected at customs by Singapore Customs at the point of import.

Overseas vendors registered under OVR file quarterly GST returns (form GST F5) through the IRAS myTax Portal. Due dates: Q1 (Jan-Mar) — April 30; Q2 (Apr-Jun) — July 31; Q3 (Jul-Sep) — October 31; Q4 (Oct-Dec) — January 31 of the following year. You report: output tax (GST collected on Singapore B2C sales), input tax (if any, subject to conditions), and net GST payable. Payment is due with the return. Late filing incurs a S$200 penalty plus 5% late payment surcharge. All amounts must be reported in Singapore dollars (SGD).

Under Singapore's deemed supplier rules, major electronic marketplaces (such as Amazon Singapore, Shopee, and Lazada) that facilitate B2C supplies of low-value goods or digital services by non-resident sellers are treated as the supplier for GST purposes. This means the marketplace collects and remits the 9% GST directly to IRAS on behalf of the overseas seller. The seller does not need to register for GST for those marketplace-facilitated sales. However, if you also make DTC sales to Singapore consumers through your own website, those sales count towards the S$1 million threshold and you may need to register separately. The deemed supplier model applies only to B2C supplies — B2B supplies are not covered and the overseas seller remains responsible for GST on those transactions.

IRAS imposes the following penalties for GST non-compliance: (1) late filing — a S$200 fixed penalty plus a 5% late payment surcharge on the GST due; (2) late payment — additional 1% per month on the outstanding amount (maximum 12 months); (3) incorrect returns — penalty of up to 50% of the GST undercharged for careless errors, or 100% for intentional evasion; (4) failure to register when required — IRAS can assess GST for all periods you should have been registered, plus a penalty of up to 50% of the tax due. IRAS has been actively monitoring marketplace data and can identify non-compliant overseas vendors through information-sharing with platforms. Voluntary disclosure before IRAS initiates an audit typically results in reduced penalties.

Remit any GST payable in SGD using an IRAS-accepted method (see IRAS GST payment guidance). Many non-resident sellers use a multi-currency business account with SGD details to convert marketplace funds and pay IRAS. Confirm the latest official steps before paying. This site does not process payments.