Latest Updates

- Updated paragraph 5.2 on meaning of ‘annual supplies’

- Updated footnote 7 on reverse charge and footnote 8 on overseas vendor registration regime

- Updated paragraph 4.2 on meaning of ‘annual supplies’

- Updated footnote 2 on reverse charge and footnote 3 on overseas vendor registration regime

- Added footnotes 7 and 12 to clarify that either physically endorsed or digitally signed (in the compliance with the Electronic Transactions Act) delivery notes by the Master/Chief Engineer of the ship may be maintained to support zero-rating relief

- To reflect the changes due to extension of the overseas vendor registration (OVR) regime to non-digital services and low-value goods with effect from 1 Jan 2023:

(i) Amended paragraph 1, 2.4, 2.7 to 2.10, 3.1, 3.5, 3.9, 4.1, 4.2, 5, 6, 7.3 and 7.8 to 7.10

(ii) Added paragraph 2.6, 2.11 to 2.15, 3.2 to 3.4, 3.6, 3.10 and 4.3 to 4.12

(iii) Amended Annex A and B

- Other editorial amendments

- Updated footnote 2 on extended scope of the Overseas Vendor Registration (OVR) regime.

- Editorial changes

services and low-value goods with effect from 1 Jan 2023

- Amended paragraph 4.1(d), Appendix 4A and 4B on the computation of 50% qualifying threshold

- Updated footnote 1 on extended scope of the Overseas Vendor Registration (OVR) regime

- Editorial changes

- Added paragraph 7.3 on applying reverse charge to imports of low-value goods