08 August 2022 Andrea Marshall, Tax Specialist
The Singapore Tax Authorities have updated a number of tax guides, including GST: Guidelines on Determining the Belonging Status of Supplier and Customer
4.5 With effect from 1 Jan 2020, the following imported services will be brought within the charging scope: …..(b) Business-to-consumer2 (“B2C”) imported digital services will be subject to GST by way of an overseas vendor registration regime.
4.6 With effect from 1 Jan 2023, the overseas vendor registration regime will be extended to tax B2C supplies of non-digital services, as well as imported low-value goods (“LVG”). The reverse charge regime will also be extended to imported LVG.
4.11 To determine where your customer belongs for the following services, please refer to the administrative rules in the e-Tax Guides stated below:
Paragraph 5.6 of GST: Taxing imported remote services by way of the overseas vendor registration regime includes Educational, professional membership and examination services (e.g., distance learning classes, online examinations to obtain professional certification, membership subscription to professional associations) within the definition of “remote services” that are subject to the tax.
Annex A to this guide provides a list of services that are “included” or “excluded” from the list of remote services - included services that are relevant to the HE sector are:
We are in the process of arranging a Time to Talk on the Singapore 1 January 2023 Tax changes to take place this Autumn.