GST on Imported Services

“To level the GST treatment for all services consumed in Singapore, the Minister for Finance announced in Budget 2018 that the following regimes will be implemented from 1 Jan 2020 to tax imported services:

1. Reverse charge regime for Business-to-Business (“B2B”) supplies* of imported services; and

2. Overseas vendor registration regime for Business-to-Consumer (“B2C”) supplies* of imported digital services.” IRAS