Charging GST (Output Tax)

When to Charge Goods and Services Tax (GST)

GST is charged on all sales of goods and services made in Singapore, except for exported goods, international services and exempt supplies.

When to charge 0% GST (Zero-rate)

When is GST not charged

When to Report Supplies in GST Returns

The time of supply rule determines when you should report your supplies and account for GST in your GST return.

Foreign Currency Transactions

Accounting for GST when you sell, import or buy in foreign currency and reporting requirements for exchange gains and losses.

Common scenarios - Do I charge GST