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Singapore GST Tax Follow

What is GST?

GST is the abbreviation of Goods and Service Tax.  GST is in general due when goods and/or services are sold.  It applies to most goods and services that are bought and sold for use or consumption in Singapore.  It is a consumption tax because it is ultimately borne by the final consumer.

Who must pay GST?

Generally, GST is invoiced by the supplier that is selling goods or services and collected from the customer.  Subsequently, the supplier reports and remits the collected GST to the tax authorities.

If you are a business customer, you should provide your GST Number to Zoom (see ‘How do I enter my GST Number?’ below for details on how to do this).  If the GST Number is valid then no GST will be charged on the supplies made to you by Zoom.  If you do not have a GST Number, then GST will be charged on the supplies made to you by Zoom.

Why am I being charged GST?

Under Singaporean tax law, an overseas service provider (such as Zoom) that provides Electronically Supplied Services (ESS) to customers in Singapore is required to charge GST on its supply to customers in Singapore that are not registered for GST (this is referred to as a “B2C” supply).

GST is generally not chargeable if ESS are provided to a customer that is registered for GST in Singapore (this is referred to as a “B2B” supply).

What is a GST number?

A GST number is a unique identifier assigned to a business or person registered under the GST Act in Singapore.

GST numbers can be checked at the Inland Revenue Authority of Singapore’s website.

Based on the Singapore rules for the Overseas Vendor Registration regime, the GST-registered overseas vendor is required to charge GST on its supplies to customers in Singapore that are not registered for GST (referred to as “B2C” supplies).

GST is not chargeable if the customer is registered for GST in Singapore (“B2B” supplies).  Zoom will collect the GST number and a declaration from the customer that it is registered for GST and use available resources to verify the GST number provided is valid.  However, if the information provided is found to be incorrect, Zoom reserves the right to charge and collect an additional amount in respect of GST related to the transactions.  Any customer misrepresentation is a serious offense under the GST Act and penalties can apply upon conviction by the Inland Revenue Authority of Singapore. 

You are required to notify us if there is a change in your GST registration status.

Does Zoom have a GST number?

Yes.  Zoom is registered with the Inland Revenue Authority of Singapore under the Overseas Vendor Registration regime.

How do I enter my GST number?

If you are registered for GST, to enter the GST number, please follow these steps:

  1. Sign in to the Zoom Portal
  2. Under Account Management, click Billing.
  3. Click the Billing Information.
  4. Under Billing Contact, choose to enter the tax registration number (which appears after the Sold To Contact Addressfield).
  5. Enter your GST number and save.

You are required to notify us if there is a change in your GST registration status.

How is Zoom determining which customers GST applies to?

If you have not provided a Singaporean GST Number and you are resident in Singapore, Zoom will charge Singapore GST on it supplies to you.

Zoom will treat any customers with a ‘Sold To’ address in Singapore as being resident in Singapore.  This information is subject to cross-referencing against other data to verify that the ‘Sold to’ country is accurate.

It is your responsibility as a customer to ensure that your sold to address is accurate.

Is there a minimum threshold purchase amount before GST is applied?

No.  GST applies to the sale of all Zoom’s services to customers in Singapore where the customer is not registered for GST or a valid GST number is not provided.

What exemptions are available and how does a customer notify Zoom?

Customers who provide a valid GST number will not be charged GST by Zoom.

Are there any special exemptions applicable for charities under which GST may not be charged?

No.  The rules apply in the same manner to Charities as ordinary businesses.  Charities will not be charged GST if they are registered for GST and provide a valid GST number.

Are there any GST obligations for me as a customer?

If you have provided a valid GST number, no GST will be charged to you.

However, in this case, you will need to determine whether you are required to self-assess GST under the “reverse charge rule”.

You are required to notify us if there is a change in your GST registration status.

What if I have a GST Number and forget to enter it?

The GST Number can be entered at any time.  If entered before the next invoice, Zoom will not charge GST on the next invoice or future invoices issued to you.  If no GST Number is entered at the time the next invoice is issued, GST will be charged until a valid GST Number is entered. 

If a valid GST Number is entered and GST has previously been charged on the invoices issued to you, then upon request by you, Zoom may refund any GST included on invoices issued in the thirty days prior to a valid GST number being provided.  However, GST will not be refunded on any invoices issued outside of this thirty-day period.

Decision tree – will I be charged Singaporean GST?

Disclaimer

Every customer is unique and so are their specific tax circumstances. The above stated information should not be considered as tax advice, but as a general overview of relevant tax rules. Zoom cannot provide you with tax advice for your individual situation, and therefore we strongly recommend speaking with a professional tax advisor for tailored advice.