IRAS e-Tax Guide - GST: Reverse Charge - Tenth Edition

Sep 20, 2026

Uploaded by Aurora

IRAS e-Tax Guide explains Singapore GST reverse charge for imported services and LVG, covering the aim, key overview, and the reverse charge mechanism. It details who is subject to reverse charge, the scope of imported services and LVG, common scenarios, and election options, including measures to prevent double taxation. The guide also addresses time of supply rules, value of supply, intra-GST group and inter-branch treatment, input tax claims, transfer pricing considerations, and registration requirements.

LanguageEnglish

CategoryResearch & Report

FormatPDF

Pages88

Reading Time3 h 42 min

AccessFree to download

Aim

At a Glance

Background

The Reverse Charge Mechanism

Persons subject to reverse charge

Scope of imported services

Scope of LVG under reverse charge

Common scenarios

Election to apply reverse charge

Preventing double taxation

Time of supply for imported services (made on/after 1 Jan 2020) and LVG (made on/after 1 Jan 2023)

General time of supply rule

RC Business that elected...

GST was wrongly charged and refunded...

Situations requiring tracking time...

Accounting based on posting date

Request for alternative time of supply

Value of supply

Intra-GST group and inter-branch transactions

GST treatment under normal GST rules

GST treatment under reverse charge rules

Value of intra-GST group and inter-branch transactions

Claiming of input tax

Rules for claiming input tax

Approval for alternative supporting documents

Reverse charge and transfer pricing

Scope of reverse charge on payments to overseas related parties

Transfer pricing adjustments

Registration and Deregistration

Registration rules

Exemption from GST registration

Voluntary GST registration

Registration procedures

De-registration

IRAS e-Tax Guide GST: Reverse Charge (Tenth Edition) Published by Inland Revenue Authority of Singapore Published on 30 Jan 2026 First Edition on 4 Feb 2019 Second Edition on 22 Aug 2019 Third Edition on 11 Feb 2022 Fourth Edition on 3 Aug 2022 Fifth Edition on 1 Jan 2023 Sixth Edition on 1 Jan 2024 Seventh Edition on 26 Jun 2024 Eighth Edition on 14 May 2025 Ninth Edition on 1 Jul 2025 Disclaimers: IRAS shall not be responsible or held accountable in any way for any damage, loss or expense whatsoever, arising directly or indirectly from any inaccuracy or incompleteness in the Contents of this e-Tax Guide, or errors or omissions in the transmission of the Contents. IRAS shall not be responsible or held accountable in any way for any decision made or action taken by you or any third party in reliance upon the Contents in this e-Tax Guide. Except where specific contents carry legal force, this information aims to provide a better general understanding of taxpayers’ tax obligations and is not intended to comprehensively address all possible tax issues that may arise. While every effort has been made to ensure that this information is consistent with existing law and practice, should there be any changes, IRAS reserves the right to vary its position accordingly. © Inland Revenue Authority of Singapore All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, including photocopying and recording without the written permission of the copyright holder, application for which should be addressed to the publisher. Such written permission must also be obtained before any part of this publication is stored in a retrieval system of any nature. Table of Contents 1 Aim ................................................................................................................... 5 2 At a Glance ....................................................................................................... 5 3 Background....................................................................................................... 6 4 The Reverse Charge Mechanism...................................................................... 7 4.1 Persons subject to reverse charge .................................................................... 7 (1) GST-registered persons ............................................................................. 7 (2) Non-GST registered persons ................................................................... 12 4.2 Scope of imported services ............................................................................. 13 4.3 Scope of LVG under reverse charge ............................................................... 14 4.4 Common scenarios on whether imported services or LVG will fall into the scope of reverse charge ............................................................................................ 15 4.5 Election to apply reverse charge on all imported services and LVG ................ 16 4.6 Preventing double taxation on the supply of imported services and LVG ........ 17 5 Time of supply for imported services (made on/after 1 Jan 2020) and LVG (made on/after 1 Jan 2023) ........................................................................................ 20 5.1 General time of supply rule ............................................................................. 20 5.2 RC Business that elected to apply reverse charge at the end of the longer period.............................................................................................................. 21 5.3 GST was wrongly charged and refunded by supplier ...................................... 23 5.4 Situations where RC Businesses must track the time the imported services are performed or when the LVG are delivered to Singapore ................................. 23 5.5 Accounting for GST on imported services and LVG based on posting dat

FAQs

Who is subject to GST reverse charge under the guide?

The guide outlines reverse-charge-scope persons, including GST-registered persons and non-GST registered persons, and explains how each group fits into the mechanism.

What determines the scope of imported services and LVG for reverse charge?

The guide sets out the scope of imported services, the scope of LVG under reverse charge, and provides common scenarios for deciding whether a supply falls within reverse charge.

How are the time of supply rules handled for imported services and LVG?

The guide explains the general time of supply rule, special cases such as elections and GST wrongly charged and refunded, tracking/ delivery situations, posting-date accounting, and requests for alternative time of supply.

Sep 20, 2026

Uploaded by Aurora

IRAS e-Tax Guide - GST: Reverse Charge - Tenth Edition_Page 1

Open in WPS to view all 88 pages