Singapore VAT registration threshold

What this value means

PERIOD BASIS: Two-limb test (First Schedule para 1(1), GST Act 1993): RETROSPECTIVE — liable at the end of calendar year 2019 or any later calendar year if taxable supplies made in Singapore in that calendar year exceeded S$1 million (before 1 Jan 2019 it was a rolling 4-quarter test, retained in the text for pre-2019 periods); PROSPECTIVE — liable at any time if there are reasonable grounds for believing taxable supplies in the next 12 months will exceed S$1 million. Escape hatch: not liable on the retrospective limb if the Comptroller is satisfied the next calendar year will not exceed S$1 million (para 1(3)). SECOND LIMB: Prospective limb: para 1(1)(b) — "at any time, if there are reasonable grounds for believing that the total value... in the period of 12 months then beginning will exceed $1 million". NON-ESTABLISHED SUPPLIERS: A non-established supplier making taxable supplies IN Singapore is subject to the same para 1 S$1 million test (no nil threshold, but registration under para 1 takes precedence — para 1A(4)). Overseas suppliers with no supplies in Singapore are caught instead by the Overseas Vendor Registration regime in para 1A (see digital rule). Non-residents may register voluntarily under para 8(1)(c) if they make Seventh Schedule supplies. IMPORTED DIGITAL SERVICES: Overseas Vendor Registration (First Schedule para 1A, quoted verbatim this session): a person belonging outside Singapore making Seventh Schedule supplies (B2C digital services, and from 1 Jan 2023 all remote services and low-value goods) is liable to register if in a calendar year (i) GLOBAL turnover (taxable supplies plus supplies outside Singapore that would be taxable if made in Singapore) "has exceeded $1 million" AND (ii) "the total value of the person's Seventh Schedule supplies has exceeded $100,000" — i.e. a S$100,000 Singapore-facing sub-threshold, with a matching forward-look limb from 1 Jan 2020. Pay-only simplified registration; a foreign SaaS seller reading only the S$1M headline would miss the S$100,000 trigger. Engine traps: (1) the retrospective limb is CALENDAR-YEAR-END only since 1 Jan 2019 — a rolling-12-month engine gives wrong answers for Singapore; pre-2019 periods used a 4-quarter rolling test still printed in the statute. (2) Capital-asset sales are disregarded (para 1C(2)); reverse-charge supplies are excluded (para 1(4)). (3) From 1 Jan 2022 resident marketplace operators count deemed Seventh Schedule supplies into their own para 1 turnover (Act 34 of 2021 annotations). (4) Reverse-charge: a partially-exempt LOCAL business importing >S$1M of services/LVG must register under para 1B even with no taxable supplies. (5) Deregistration: ceases to be liable when next-12-months supplies will not exceed S$1M for reasons other than ceasing/suspending supplies for 30+ days (paras 3-3B). (6) Anti-splitting: Comptroller may direct that persons artificially separated be treated as one taxable person (para 2). (7) Registration timing changed for prospective-limb cases from 1 Jul 2025 (S 443/2025, in the text). (8) The S$1M figure itself long predates 2019; effective_from above dates the current test design. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.

Get it programmatically

curl https://asiaref.dev/v1/sg/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/sg/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/sg/vat-registration-threshold

Other Singapore series: Policy interest rate · GST standard rate · Statutory minimum wage · Public holidays · Consumer price inflation (CPI, year-on-year) · Corporate income tax rate · Personal income tax (resident rates) · Statutory social-insurance contributions