Standard

7%

Other

Zero-rated (0%) and exempt

Singapore GST number format

Businesses in Singapore that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the Inland Revenue Authority of Singapore (IRAS), and will follow a certain format. The GST number format is .

Local

M2-1234567-8, MR-1234567-8 and 19-9012345-X

Nonresident

F2-1234567-D

Singapore GST return periods

Businesses in Singapore that are required to collect tax from consumers must file regular tax returns with the Inland Revenue Authority of Singapore (IRAS) in Singapore. Singapore's GST return periods are:

Quarterly

Monthly (optional, subject to approval by GST Comptroller) Semiannual (voluntary, subject to approval by GST Comptroller)

Singapore Goods and services tax (GST) Thresholds

These are the revenue thresholds at which businesses in Singapore are required to start collecting and remitting tax.

Registration

SGD1 million

Recovery of GST by non-established businesses

Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. In Singapore, taxation of a non-established business is: No (unless the non-established business is registered for GST in Singapore)

Singapore VAT Refunds

Singapore has a VAT refund program that allows tourists and others to receive a refund of any Singapore VAT paid on goods purchased in Singapore that are being exported from the country.

The minimum purchase amount needed to claim a VAT refund is €100.00 Euros (which would yield a VAT refund of about €7). SalesTaxHandbook has detailed information about Singapore's VAT refund program: