GST反向费用于2020年1月1日生效

GST is a tax on local consumption applied on services (other than an exempt supply) supplied by a local supplier, that is not applicable to the same services supplied by an overseas supplier.

From a commercial point of view, this approach might have given an unfair advantage to overseas suppliers over local suppliers - who have to charge GST (if registered) - since Singapore businesses will end up having to pay more for the same service if they decide to engage the local supplier.

为了消费税治疗所有检修水平es consumed in Singapore, the Minister for Finance announced in Budget 2018 that from 1 Jan 2020, imported services from suppliers based overseas which have no establishments in Singapore will also be liable for goods and services tax (GST).

In particular, the following regimes will be implemented to tax imported services:

• 商业到业务（“B2B”）提供的反向抵押制度¹of imported services (e.g. marketing services, accounting services and IT services); and
• Overseas vendor registration regime for Business-to-Consumer (“B2C”) supplies²进口数字服务（例如视频和音乐流服务，应用程序和在线订阅费）。

GST does not affect e-commerce for goods such as online shopping.

B2B通过反向充电进口服务

Under the B2B reverse charge mechanism, local GST-registered business is required to account to IRAS, GST on services procured from overseas suppliers (‘imported services’), as if it were the supplier, with the exception of certain services which are specifically excluded from the scope of reverse charge^3.。

GST注册的收件人还有权要求GST作为其投入税，但遭受正常的输入税收恢复规则。

但是，使用进口服务的企业使不纳税用品和服务的供应商可以仅为这些服务提供部分GST退款索赔。

值得注意的是，一旦在2020年1月1日实施反向费用，它将适用于将受到反向充电的所有业务。考虑到2018年预算宣布的变更，企业约22个月进行准备执行反向费用，IRA不会授予任何业务或部门的时间延长时间。

已经采用类似政权的国家包括澳大利亚，日本，韩国和新西兰。

B2C imported services by way of an overseas vendor registration regime

Overseas vendors who:

• 年度全球营业额超过100万美元;和
• 为新加坡的客户提供B2C的数字服务供应超过100,000美元;

are required to register for GST in Singapore and, once registered, to charge and account for GST on B2C supplies of digital services made to customers in Singapore.

电子市场地点运营商

电子市场的本地或海外运营商可被视为海外供应商通过市场制作的数字服务的供应商。

In such cases, the value of these services must be included to determine the GST registration liability of the business.

特别是，如果业务对GST注册或已经GST注册的责任，则必须在B2C提供通过市场向新加坡的客户提供的数字服务的B2C耗材，除了数字服务之外当地公司直接向新加坡客户制造。

为了简化地区合规性负担，海外运营商将根据简化的制度注册，登记和报告要求减少。

例如，没有新加坡没有办公室的GST注册的海外音乐流服务将不得不在其出售中收取GST到新加坡消费者购买在线音乐订阅的消费者。然后，该公司将占据IRAS收集的GST金额。

如何影响企业的日常运营

为了确保企业一旦新的GST规则生效，企业也应审查以下关键领域：

• Adapt their internal processes and accounting systems to incorporate GST reporting requirements on imported services;
• 培训相关的流程所有者（例如会计团队），以帮助他们认识到进口服务的覆盖范围并确保及时GST报告的内容;
• 跟踪并检查支付的帐户（AP）衰老报告，由于海外供应商超过12个月，并扭转了先前报告了供应和购买交易的GST条目。

Notes:
1.企业 - 业务（“B2B”）用品借助于GST注册人员，包括公司，伙伴关系和独资人员。
2.企业 - 消费者（“B2C”）用品提供给非GST注册人员的耗材，其中包括未注册GST的个人和业务。
3.。服务excluded from the scope of reverse charge:

• 服务that fall within the description of exempt supplies under the Fourth Schedule to the GST Act;
• 根据GST法案第21（3）条符合零额评级的服务已由新加坡征收的纳税人员作出的服务;
• 直接归因于应税耗资的服务（注：这不适用于授予固定投入税收回收率或特殊输入税收恢复公式的部分豁免人员;和
• 新加坡以外的司法管辖区政府提供的服务，如果服务落入非应税政府供应情况下，以GST法案的GST（非纳税政府供应）令。