Singapore low-value goods GST and OVR for overseas sellers (2026)

Singapore-first does not mean Southeast Asia-wide

The tool uses Singapore as the verified Southeast Asia checkpoint because the region is not one VAT/GST regime. A Singapore result should not be copied to Malaysia, Thailand, Indonesia, Vietnam or any other market.

If your Southeast Asia sales are growing, split sales by country first. A regional sales total is not enough to determine registration requirements or whether a marketplace operator collects and remits tax.

The OVR review trigger

IRAS says overseas businesses are required to register for GST in Singapore when annual global turnover exceeds S$1 million and B2C supplies of remote services and/or low-value goods to Singapore exceed S$100,000 annually.

IRAS also defines low-value goods as goods located outside Singapore, delivered to Singapore via air or post, and not exceeding S$400 at the point of sale. This is the first threshold check for direct overseas sales to Singapore consumers.

Marketplace and DTC sales

IRAS says that under certain conditions an overseas electronic marketplace operator may be regarded as the supplier of low-value goods and remote services made through its marketplace. Once registered, the marketplace operator must charge and account for GST on those marketplace supplies.

For DTC orders placed through Shopify or another DTC store, test the Singapore OVR thresholds and evidence requirements using the seller's own facts. Marketplace tax collection does not apply to those orders.

Situations requiring separate review

Country-by-country Southeast Asia VAT/GST registration, local warehouse obligations outside Singapore, tax invoice rules, seller-of-record proof, and importer evidence require separate review against local guidance, including the IRAS e-Tax Guides where applicable.

For review, separate Singapore sales from other Southeast Asian markets and prepare channel, stock, order-value, customer-type, and import records by country.

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