Subject to certain conditions, Singapore government requires non-resident companies providing “remote services” to collect Singapore GST on these services when they are provided to Singapore residents or persons who are not registered for GST. In this context, remote services provided by Amazon include the Selling on Amazon fees (listing/referral services) and subscription fees.
Unless a seller has provided Amazon with its Singapore ID as evidence that it is GST-registered in Singapore, the rule requires Amazon to collect and remit Singapore GST at a standard rate of 7% on Selling on Amazon fees charged to sellers who are residents of Singapore.
Singapore sellers who provide Amazon with their GST ID will not have GST of 7% applied to their Selling on Amazon fees.
To provide Amazon with your Singapore GST ID:
To learn more, or understand how this may impact your Selling on Amazon account, please visit the Singapore Tax Office website.
If you are a resident of Singapore, Selling on Amazon fees (listing/referral services) charged to your selling account are subject to Singapore GST unless you are GST-registered and have provided Amazon with a Singapore GST as evidence that you are GST-registered in Singapore.
Amazon is required to charge and remit Singapore GST based on the information in your seller account. At the time the GST was calculated and collected, Amazon had enough information to associate your account with Singapore. Amazon cannot refund Singapore GST without a valid Singapore GST ID on file.
You may be eligible to register for a Singapore GST ID online by visiting your local tax office website or consult your tax and legal adviser.
Please note that we will charge you GST unless you are registered for GST in Singapore and have provided your GST ID to Amazon.
If you are not a resident of Singapore, Selling on Amazon fees through your selling account will not be subject to Singapore GST collection. Consult your tax advisor to help you understand if you have any GST obligations in Singapore.
Amazon will charge Singapore sellers a standard rate of 7% GST on Selling on Amazon fees if the seller does not have a valid Singapore GST ID on file as evidence that it is GST-registered.
Amazon will not calculate and collect Singapore GST if you have provided a valid Singapore GST as evidence that you are GST-registered in Singapore.
However, there may have been GST collected on the orders due to timing. Amazon calculates Singapore GST when an order is placed, and charges it to the seller account when the order is shipped. Therefore, Singapore GST may have been collected on orders placed prior to the time you provided your Singapore GST.
Amazon calculates Singapore GST on fees when an order is placed, and collects it when an order is shipped. If the information you provided at the time of shipment indicated you were a resident of Singapore, then Singapore GST will have been collected. This might have occurred if there were pending orders before you updated your current address and payment information.
Go to Seller Account Information and review each section to ensure that all of your information is complete and accurate.
You may request a refund for previously-charged Singapore GST once you have provided Amazon with a valid Singapore GST ID as evidence that you are GST-registered in Singapore.
To request a refund:
Amazon is not required to issue tax invoices under the Singapore legislation. All monthly activity can be found in date range reports. You can view these reports by going to Seller Central > Reports > Payments > Date Range Reports > and selecting a transactional report for a particular time-frame.
While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor.