Singapore GST Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Portugal. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Inland Revenue Authority of Singapore (IRAS)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Inland Revenue Authority of Singapore (IRAS)
Standard rate	9%
Reduced rates	None
Registration threshold	SGD 1 million
Filing frequency	Quarterly or monthly
E-invoicing / digital reporting	GST InvoiceNow is mandatory only for certain newly incorporated or newly GST registered businesses under a phased implementation schedule.
Typical registration lead time	2-6 weeks

Recent changes

NEW

GST InvoiceNow starts for new early voluntary registrants

From 1 Nov 2025, companies that register for GST voluntarily within 6 months of incorporation must transmit invoice data to IRAS via InvoiceNow.

UPDATED

GST InvoiceNow expands to all new voluntary registrants

From 1 Apr 2026, businesses applying for voluntary GST registration must send invoice data to IRAS through the InvoiceNow network.

NEW

Wider GST InvoiceNow rollout runs from 2028 to 2031

From 1 Apr 2028, compulsory registrants and existing GST businesses join in phases through 1 Apr 2031; data is due by GST return filing or due date.