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Singapore - VAT registration guide

Updated by Goh Bun Hiong and Kayley Toh, PKF-CAP Tax Solutions Pte Ltd

GST registration threshold – local establishment	Taxable turnover (ie standard-rated and zero-rated supplies) exceeding S$1 million at the end of the calendar year (ie the retrospective view) or expected to be more than S$1 million in the next 12 months (ie the prospective view). �� A business may apply for exemption from registration if its taxable turnover is derived wholly or mainly from zero-rated supplies (ie exceeding 90% of its total taxable supplies), and if it would be in a net refundable position had it been GST registered. �� A business is also not required to register for GST when it is liable for GST registration under the retrospective view but not under the prospective view due to specific circumstances.

GST registration threshold – no local establishment	Annual global turnover exceeding S$1 million and supplies of digital and/or non-digital services and low value goods (ie below S$400) to non-GST registered persons in Singapore exceeding S$100,000 (under either the retrospective or the prospective basis). �� An