Singapore: GST status of suppliers, customers | KPMG | GLOBAL

Singapore: GST status of suppliers, customers of services

Singapore: GST status of suppliers, customers

The Inland Revenue Authority of Singapore issued guidance concerning the status of suppliers and customers of services for the purposes of the goods and services tax (GST) and updating a guide with respect to GST partial exemption and input tax recovery. The guidance sets forth steps for GST-registered businesses to determine whether the customer is outside Singapore and, thus, whether GST is applicable with respect to such services.


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The GST law in Singapore includes rules for determining the status of being identified as a supplier and a customer. The “belonging status”—i.e., a supplier or customer belonging in Singapore—is used in determining whether a supply of services is made in Singapore, or whether the services provided qualify as international services and, thus, are to be zero-rated.


Read a June 2016 report [PDF 223 KB] prepared by the KPMG member firm in Singapore: The new GST e-Tax Guide “Guidelines on Determining the Belonging Status of Supplier and Customer” issued by the Inland Revenue Authority of Singapore (IRAS) and updates to the “Partially Exemption and Input Tax Recovery” Guide

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