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Home / Tolley's EU and Global VAT / 45 Singapore / Appendix 45C: GST zero rate (Singapore)

Appendix 45C: GST zero rate (Singapore)

45 Singapore

The zero rate of GST is applied in Singapore to the following:

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Tour operators margin scheme (Sweden)

Margin scheme: second-hand goods, works of art, collectors' items and antiques (Malta)

Time of supply – tax points (South Africa)

Spain - VAT submission guide

Transfer of a business as a going concern (Portugal)

Margin schemes: second-hand goods, global accounting, and auctioneers (Cyprus)

VAT withholding (Ecuador)

Cash accounting (Greece)

Transfer of a business as a going concern (Belgium)

Capital goods scheme (France)

Transfer of a business as a going concern (Lithuania)

Transfer of a business as a going concern (Mexico)

Consignment and call-off stock (Croatia)

Finland - VAT submission guide

Transfer of a business as a going concern (Saudi Arabia)

Refunds (Belgium)

Self-billing (Netherlands)

'Use and enjoyment' provisions (Germany)

Portugal - VAT submission guide

Singapore - VAT registration guide