What it covers
Since 1 January 2020 Singapore has taxed imported digital services. Overseas vendors that sell digital services to consumers and non-registered businesses in Singapore must register under the Overseas Vendor Registration regime once they pass the turnover thresholds, and charge GST. Since 1 January 2023 the regime also covers non-digital remote services and low-value goods.
Business customers that are GST-registered are treated differently. They normally give the vendor their GST registration number and are not charged GST. If the business can claim full input tax credit, nothing more happens. If it makes exempt supplies, as banks, insurers and some fund vehicles do, it must account for GST on the imported service under reverse charge.
For budgeting, the safe approach is to plan for 9% on top of the vendor's price unless your finance team confirms you can recover it. Our pricing pages show prices before GST and the calculator adds it.
Key provisions and what they mean in the room
| Rule | What it says | In the data room |
|---|---|---|
| GST rate | The standard rate rose to 9% on 1 January 2024. | Add 9% to subscription costs for planning unless recoverable. |
| Overseas Vendor Registration (OVR) | Overseas vendors supplying digital services to non-GST-registered customers in Singapore must register and charge GST above the thresholds. | Startups and individuals that are not GST-registered will usually see GST on the invoice. |
| Reverse charge | GST-registered businesses not entitled to full input tax credit account for GST on imported services. | Banks and insurers should tell finance about the subscription so reverse charge is handled. |
Setting up the room
Give the vendor your GST number
If your company is GST-registered, provide the number when ordering so the vendor treats it as a business supply.
Check partial exemption
Financial services firms often cannot claim all input tax and must apply reverse charge.
Budget in SGD
Vendors price in USD; currency moves can change the SGD cost between quote and invoice.
Checklist
- GST registration status confirmed.
- GST number given to the vendor.
- Reverse charge position checked with finance.
- Budget includes GST and currency buffer.
GST on data room fees
At 9%, a S$191 monthly subscription for four months costs S$764 before GST and S$833 with GST. Whether you actually pay that GST depends on whether your company is GST-registered and can claim input tax. Set your position below.
More on the gst on data room fees calculator
Source: Goods and Services Tax Act 1993; IRAS e-Tax Guides on GST on imported services and the Overseas Vendor Registration regime. This page is general information, not legal or tax advice.
Questions people ask
Do I pay GST on a data room from a US or Australian vendor?
If your business is not GST-registered, an OVR-registered vendor will charge 9% GST. If you are GST-registered, the vendor normally does not charge GST; if you cannot claim full input tax credit, you account for it yourself under reverse charge.
Can I claim the GST back?
A GST-registered business that makes taxable supplies can usually claim input tax on business purchases. Businesses making exempt supplies, such as many financial services firms, may only recover part of it.
Are prices on this site before or after GST?
Before GST. The pricing calculator and the GST calculator add 9% so you can see the full cost.