Introduced: 1994
Standard Rate: 9% (as of 2024)
Authority: Inland Revenue Authority of Singapore (IRAS)

Singapore operates a highly developed GST system that is particularly relevant for regional travel companies, MICE organisers, and DMCs delivering services in Asia. Singapore is an international hub, so correct GST treatment is essential for foreign agents booking events or programmes locally.

Scope for Travel Businesses

Local GST applies when services are consumed in Singapore, including:

• Hotel accommodation

• Event venues, conferences, banqueting

• Tours, activities, transport services

• F&B, entertainment, staging and AV

• DMC fees for local delivery

If a service is used in Singapore, GST applies even when the customer is overseas.

Zero-Rated Supplies

Exports of services may qualify for zero-rating under Section 21(3), but only when the benefit of the service is clearly enjoyed outside Singapore.
Examples more likely to qualify include:

• Itinerary planning performed for overseas travel

• Management or consulting services for non-Singapore events

Travel services consumed in Singapore do not qualify, even when invoiced to a non-resident.

Registration for Foreign Suppliers

Non-resident businesses must register for GST if:

• They supply taxable services connected with Singapore, and

• Their global turnover exceeds SGD 1 million (standard registration test), or

• Mandatory reverse charge rules apply within their group.

The Overseas Vendor Registration (OVR) regime adds a lower threshold of SGD 100,000 in value of supplies to Singapore (for remote/digital services or low-value goods to non-GST-registered customers), or global turnover > SGD 1 million. Mandatory reverse charge rules primarily apply to recipients (e.g., Singapore businesses self-accounting for imported services) and do not directly trigger supplier registration, though they may interact in group structures (e.g., intra-group supplies).

Inbound DMCs may trigger registration even without physical presence.

Refund Position

Singapore does not offer a foreign VAT refund scheme.
Input GST is generally non-recoverable unless the foreign business registers voluntarily or is required to register.

Documentation

Invoices must reflect:

• Supplier GST number

• Breakdown of GST

• Specific description of the local supplies

Hotels and venues must ensure proper GST itemisation or refunds (via local registration) may be denied.

Antravia helps: assess whether foreign DMCs or event organisers need GST registration, and model GST impact on Singapore programmes.

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Disclaimer:
Content published by Antravia is provided for informational purposes only and reflects research, industry analysis, and our professional perspective. It does not constitute legal, tax, or accounting advice. Regulations vary by jurisdiction, and individual circumstances differ. Readers should seek advice from a qualified professional before making decisions that could affect their business.
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