Singapore Goods and Services Tax (GST) frequently asked questions

Singapore GST collection on remote services provided to Singapore residents

Subject to certain conditions, Singapore government requires non-resident companies to provide “remote services” to collect Singapore GST on these services when they are provided to Singapore residents or persons who are not registered for GST. In this context, remote services provided by Amazon include fees for Selling on Amazon (listing/referral services), subscription, and Amazon Advertising.

Unless a seller has provided Amazon with its Singapore GST ID as evidence that it is GST-registered in Singapore, the rule requires Amazon to collect and remit Singapore GST at a standard rate of 8% on fees for remote services charged to sellers who are residents of Singapore.

Singapore sellers who provide Amazon with their GST ID will not have GST of 8% applied to their fees for remote service.

To provide Amazon with your Singapore GST ID:

1. In Seller Central, click settings icon, and click Account info.
2. In the Tax information section, click VAT information.
3. Click Add new VAT/GST registration number. From the Select country drop-down menu, select Singapore add your 10-digit GST ID, for example, "XXXXXXXXXX".
4. Select I accept and acknowledge all conditions set out in the Tax registration agreement checkbox and click Save.

To learn more, or understand how this may affect your selling on Amazon account, go to the Singapore Tax Office website.

If you are a resident of Singapore, Selling on Amazon fees (listing or referral services) and Amazon Advertising fees charged to your selling account are subject to Singapore GST unless you are GST-registered and have provided Amazon with a Singapore GST ID as evidence that you are GST-registered in Singapore.

Amazon is required to charge and remit Singapore GST based on the information in your seller account. At the time the GST was calculated and collected, Amazon had enough information to associate your account with a requirement to charge and remit Singapore GST. Amazon cannot refund Singapore GST without a valid Singapore GST ID on file.

You may be eligible to register for a Singapore GST ID online by visiting your local tax office website or consult your tax and legal adviser.

If you are not a resident of Singapore, Amazon’s service fees to you for remote services will not be subject to Singapore GST collection. Consult your tax advisor to help you understand if you have any GST obligations in Singapore.

Amazon will charge Singapore sellers a standard rate of 8% GST on Selling on Amazon fees and Amazon Advertising fees if the seller does not have a valid Singapore GST ID on file as evidence that it is GST-registered.

Amazon will not calculate and collect Singapore GST for remote services if you have provided a valid Singapore GST as evidence that you are GST-registered in Singapore.

Singapore GST is calculated at the time of the remote services being provided, based on the information you provided at that time. For example, for Selling on Amazon fees, the GST is calculated at the time a customer places an order with you via Amazon. If you have not provided your Singapore GST ID to us at this time, then Singapore GST would be calculated and collected on the service fee.

For remote services, Singapore GST is calculated at the time of service provision, based on the information you have provided at that time. If the information you provided at the time of service indicated you were a resident of Singapore and you had not provided us with your Singapore GST ID, then Singapore GST would have been calculated on the service fee.

In Seller account information, review each section to ensure that all your information is complete and accurate.

You may request a refund for previously charged Singapore GST once you provide Amazon with a valid Singapore GST ID as evidence that you are GST-registered in Singapore at the time the remote services were provided to you.

To request a refund, provide your Singapore GST ID on Seller Central:

1. Contact Amazon Selling Partner Support through the Contact us form.
2. Choose Selling on Amazon.
3. Click Other issues and then click Tax Questions.
4. Under What are your tax questions, request a refund of the Singapore GST charged to your seller account.

You will receive an update for your case when your request is processed. The update will provide the estimated date of when you can expect to receive a refund in your seller account if your request was approved.

Amazon is not required to issue tax invoices under the Singapore legislation. All monthly activity can be found in date range reports. To view these reports on Seller Central go to Reports > Payments > Date Range Reports > and select transactional report for a particular timeframe.

While we are committed to helping sellers, we do not provide tax advisory or compliance services. Contact a tax advisor.