Check if you need to register for GST (OVR)
Under the Overseas Vendor Registration ("OVR") regime, if your global turnover exceeds SGD 1 million and your sales of remote services and low-value goods (“LVG”) to non-GST registered persons in Singapore, which include individuals and businesses, exceed SGD 100,000 for the calendar year (i.e. 1 Jan to 31 Dec), you are required to register for GST in Singapore.
What you need to do
Review if you are liable for GST registration under the OVR regime
If you are liable for GST registration, please complete and submit this application form. Otherwise, please continue to monitor your registration liability annually and register when you are liable.
Useful information
What is the OVR regime?
The OVR regime was implemented on 1 Jan 2020 to tax cross-border Business-to-Consumer (“B2C”) supplies of digital services into Singapore. B2C supplies refers to supplies made to non-GST registered persons in Singapore, which include individuals and businesses.
From 1 Jan 2023, the OVR regime will be extended to LVG and non-digital services. Digital and non-digital services are collectively known as remote services under the extended OVR regime. Under this regime, supplies of LVG and remote services to non-GST registered persons in Singapore are subject to GST.
What are LVG?
LVG are goods valued up to (and including) SGD 400 that are imported via air or post.
For more information, please refer to the webpage for Overseas businesses.
What are remote services?
Remote services refer to services which do not require the customer to be physically located where the services are performed and includes:
- Digital services such as downloadable digital content, supply of mobile applications and e-books
- Non-digital services such as online counselling, online coaching and telemedicine
For more information, please refer to the webpage for Overseas businesses.