Singapore GST Registration for Overseas Sellers: OVR Scheme, Thresholds and Filing
Updated 2026-08-17
Overseas sellers must register for Singapore GST under two scenarios: (1) Standard registration — global turnover exceeds SGD $1 million AND Singapore taxable supplies exceed SGD $100,000; (2) OVR registration — making B2C supplies of imported low-value goods (≤SGD $400) or digital services to Singapore consumers, with no minimum threshold. The GST rate is 9% (raised from 8% on 1 January 2024). Under the OVR scheme, overseas suppliers register and remit GST directly to IRAS without needing a physical presence in Singapore. Since 1 January 2023, the OVR regime was extended to cover low-value physical goods — overseas suppliers selling goods ≤SGD $400 to Singapore consumers must charge GST at checkout. If you sell through a marketplace (e.g., Shopee, Lazada, Amazon), the marketplace operator may be responsible for GST collection instead. Registration is online via IRAS' myTax Portal. Quarterly GST returns (GST F5) are due one month after the end of each quarter.
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FAQ
What triggers GST registration for overseas sellers?+
Two scenarios: (1) Standard registration — your worldwide turnover exceeds SGD $1 million AND your taxable supplies to Singapore consumers exceed SGD $100,000 in a 12-month period. You must register within 30 days of exceeding the threshold. (2) OVR registration — you make B2C supplies of digital services or low-value goods (≤SGD $400) to Singapore consumers. There is no minimum threshold for OVR — if you make any such supplies, you can be required to register. IRAS can issue a notice requiring registration even if you haven't reached the threshold, based on the nature and volume of your supplies.
What is the Overseas Vendor Registration (OVR) scheme?+
The OVR scheme, introduced on 1 January 2020, allows overseas suppliers to register, charge and remit GST to IRAS without needing a physical presence or local agent in Singapore. Initially covering digital services only, it was extended on 1 January 2023 to cover low-value physical goods (≤SGD $400) sold directly to Singapore consumers. Under OVR: (1) you register via a simplified online process, (2) you charge 9% GST at checkout on sales to Singapore consumers, (3) you file quarterly GST returns electronically, (4) you cannot claim input tax credits (simplified scheme). If you sell through a registered marketplace operator, the marketplace collects GST on your behalf — you do not need to register under OVR for those sales.
How often must I file Singapore GST returns?+
Quarterly GST returns (Form GST F5) must be filed within one month of the end of each quarter: Q1 (Jan-Mar) — 30 April; Q2 (Apr-Jun) — 31 July; Q3 (Jul-Sep) — 31 October; Q4 (Oct-Dec) — 31 January. All filing must be done electronically via IRAS' myTax Portal. Payment is due at the same time as the return. Late filing penalties: SGD $200 per return for late submission, plus estimated tax assessment if IRAS has no data. Late payment interest at 5% per annum on outstanding GST. OVR registrants use the same quarterly cycle.
Can overseas sellers claim input tax credits in Singapore?+
Overseas sellers registered under the OVR simplified scheme cannot claim input tax credits. This is by design — the simplified scheme reduces compliance burden but means you bear the full GST cost on any Singapore business expenses. If you need to claim input credits (e.g., for GST paid on Singapore warehousing, logistics, or professional services), you must register under the standard scheme, which requires: (1) appointing a local agent who is a Singapore citizen, PR or Employment Pass holder, (2) providing a security deposit (typically SGD $5,000-$10,000), (3) maintaining proper records. Most overseas sellers use the simplified OVR scheme to avoid these requirements.
What are the penalties for not registering for Singapore GST?+
IRAS can impose significant penalties: (1) failure to register when required — penalty up to 10% of the GST due; (2) late filing — SGD $200 per return; (3) late payment — 5% interest per annum on outstanding GST, plus a 5% penalty on the unpaid amount; (4) providing incorrect information — penalty up to SGD $10,000 or imprisonment up to 12 months, or both; (5) IRAS can issue estimated assessments based on available data if you fail to file. IRAS has been actively enforcing GST compliance for overseas sellers since 2020, with data-sharing agreements with major marketplaces and payment processors.
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