How it works
Registration is compulsory under either test. Retrospective: taxable supplies in the calendar year exceed S$1 million. Prospective: you expect taxable supplies in the next 12 months to exceed S$1 million, for example from a signed contract. Zero-rated exports count as taxable supplies.
Imported services. A company that would not be entitled to full input tax credit (typically one making exempt supplies) must also register when the services it buys from overseas suppliers exceed S$1 million, and then account for GST on them under reverse charge.
Mainly zero-rated? A company that must register but makes mainly zero-rated supplies can apply to IRAS for exemption from registration. GST is 9%, and new voluntary registrants must use InvoiceNow.
Worked example
Supplies of S$850,000 last year, but a new contract takes the next 12 months to S$1.2 million: registration is compulsory under the prospective test, within 30 days. A fund-related company with exempt income and S$1.4 million of fees paid to an overseas parent must register under reverse charge even with no local sales.
Questions people ask
What is the GST registration threshold?
S$1 million of taxable supplies.
Do exports count?
Yes. Zero-rated supplies count towards the threshold.
When do imported services force registration?
When a company that would not get full input tax credit buys more than S$1 million of services from overseas suppliers.
Can an exporter avoid registering?
A company making mainly zero-rated supplies can apply to IRAS for exemption from registration.
Do voluntary registrants need InvoiceNow?
Yes, all new voluntary registrants from 1 April 2026.
Sources
- IRAS: Overview of the GST rate change
- IRAS: GST, taxing imported services by way of reverse charge (e-Tax Guide)
- IRAS: Exemption from GST registration
- Fiscal Requirements: InvoiceNow e-invoicing for GST registrantssecondary
Last checked 1 November 2026. General information only, not advice for your situation. Speak to a qualified adviser before you act.