{"id":13227,"date":"2025-12-05T14:41:02","date_gmt":"2025-12-05T11:41:02","guid":{"rendered":"https:\/\/docnova.ai\/?p=13227"},"modified":"2026-05-07T16:29:45","modified_gmt":"2026-05-07T13:29:45","slug":"guide-de-la-tps-de-singapour-pour-les-services-a-distance","status":"publish","type":"post","link":"https:\/\/docnova.ai\/fr\/singapore-gst-remote-services-guidance\/","title":{"rendered":"Singapour met \u00e0 jour les directives sur la TPS concernant l'achat de services \u00e0 distance aupr\u00e8s de fournisseurs \u00e9trangers"},"content":{"rendered":"<style>.kb-row-layout-id13227_6a80b6-c4 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id13227_6a80b6-c4 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id13227_6a80b6-c4 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-lg, 4rem);max-width:var(--wp--style--global--content-size);padding-bottom:var(--global-kb-spacing-sm, 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.kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}.kadence-column13227_139642-13 > .kt-inside-inner-col > *, .kadence-column13227_139642-13 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13227_139642-13 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13227_139642-13 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}.kadence-column13227_139642-13 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13227_139642-13{text-align:center;}.kadence-column13227_139642-13{position:relative;}@media all and (max-width: 1024px){.kadence-column13227_139642-13 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:flex-start;}}@media all and (min-width: 768px) and (max-width: 1024px){.kadence-column13227_139642-13 > .kt-inside-inner-col > *, .kadence-column13227_139642-13 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13227_139642-13 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13227_139642-13 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kadence-column13227_139642-13 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:flex-start;}.kadence-column13227_139642-13 > .kt-inside-inner-col > *, .kadence-column13227_139642-13 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column13227_139642-13 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column13227_139642-13 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13227_139642-13 kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-image.kb-image13227_9877cd-e9:not(.kb-specificity-added):not(.kb-extra-specificity-added){margin-top:0px;margin-right:0px;margin-bottom:0px;margin-left:0px;}.kb-image13227_9877cd-e9.kb-image-is-ratio-size, .kb-image13227_9877cd-e9 .kb-image-is-ratio-size{max-width:100px;width:100%;}.wp-block-kadence-column > .kt-inside-inner-col > .kb-image13227_9877cd-e9.kb-image-is-ratio-size, .wp-block-kadence-column > .kt-inside-inner-col > .kb-image13227_9877cd-e9 .kb-image-is-ratio-size{align-self:unset;}.kb-image13227_9877cd-e9{max-width:100px;}.image-is-svg.kb-image13227_9877cd-e9{-webkit-flex:0 1 100%;flex:0 1 100%;}.image-is-svg.kb-image13227_9877cd-e9 img{width:100%;}.kb-image13227_9877cd-e9 .kb-image-has-overlay:after{opacity:0.3;}<\/style>\n<figure class=\"wp-block-kadence-image kb-image13227_9877cd-e9 size-full\"><img data-recalc-dims=\"1\" decoding=\"async\" width=\"256\" height=\"192\" data-attachment-id=\"8843\" data-permalink=\"https:\/\/docnova.ai\/fr\/singapore-announces-rollout-schedule-for-invoicenow\/singapore_magnified_flag_with_blue_globe_256\/\" data-orig-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/singapore_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" data-orig-size=\"256,192\" data-comments-opened=\"1\" data-image-meta=\"{&quot;aperture&quot;:&quot;0&quot;,&quot;credit&quot;:&quot;&quot;,&quot;camera&quot;:&quot;&quot;,&quot;caption&quot;:&quot;&quot;,&quot;created_timestamp&quot;:&quot;0&quot;,&quot;copyright&quot;:&quot;&quot;,&quot;focal_length&quot;:&quot;0&quot;,&quot;iso&quot;:&quot;0&quot;,&quot;shutter_speed&quot;:&quot;0&quot;,&quot;title&quot;:&quot;&quot;,&quot;orientation&quot;:&quot;0&quot;}\" data-image-title=\"singapore\" data-image-description=\"\" data-image-caption=\"\" data-large-file=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/singapore_magnified_flag_with_blue_globe_256.png?fit=256%2C192&amp;ssl=1\" src=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/singapore_magnified_flag_with_blue_globe_256.png?resize=256%2C192&#038;ssl=1\" alt=\"\" class=\"kb-img wp-image-8843\" srcset=\"https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/singapore_magnified_flag_with_blue_globe_256.png?w=256&amp;ssl=1 256w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/singapore_magnified_flag_with_blue_globe_256.png?resize=16%2C12&amp;ssl=1 16w, https:\/\/i0.wp.com\/docnova.ai\/wp-content\/uploads\/2025\/08\/singapore_magnified_flag_with_blue_globe_256.png?resize=200%2C150&amp;ssl=1 200w\" sizes=\"(max-width: 256px) 100vw, 256px\" \/><\/figure>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading13227_b1996a-35, .wp-block-kadence-advancedheading.kt-adv-heading13227_b1996a-35[data-kb-block=\"kb-adv-heading13227_b1996a-35\"]{text-align:left;font-size:25px;line-height:1.2;font-style:normal;color:var(--global-palette3, #1A202C);}.wp-block-kadence-advancedheading.kt-adv-heading13227_b1996a-35 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading13227_b1996a-35[data-kb-block=\"kb-adv-heading13227_b1996a-35\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading13227_b1996a-35 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading13227_b1996a-35[data-kb-block=\"kb-adv-heading13227_b1996a-35\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading13227_b1996a-35, .wp-block-kadence-advancedheading.kt-adv-heading13227_b1996a-35[data-kb-block=\"kb-adv-heading13227_b1996a-35\"]{text-align:center!important;}}<\/style>\n<h1 class=\"kt-adv-heading13227_b1996a-35 wp-block-kadence-advancedheading has-theme-palette-3-color has-text-color\" data-kb-block=\"kb-adv-heading13227_b1996a-35\"><strong><strong>Singapore Updates GST Guidance on Purchasing<\/strong><\/strong><br><strong><strong>Remote Services from Overseas Providers<\/strong><\/strong><\/h1>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n\n<style>.kadence-column13227_4fd4ff-18 > .kt-inside-inner-col,.kadence-column13227_4fd4ff-18 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column13227_4fd4ff-18 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column13227_4fd4ff-18 > .kt-inside-inner-col{flex-direction:column;}.kadence-column13227_4fd4ff-18 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column13227_4fd4ff-18 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column13227_4fd4ff-18{position:relative;}@media all and (max-width: 1024px){.kadence-column13227_4fd4ff-18 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column13227_4fd4ff-18 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column13227_4fd4ff-18\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">The Inland Revenue Authority of Singapore (IRAS) has published updated guidance on Purchasing Remote Services from Overseas Service Providers. The update consolidates information on the GST (Goods and Services Tax) treatment for remote services, which includes both digital and non-digital services, and introduces new clarity on compliance.<\/p>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\"><strong>Key Highlights from the New Guidance:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Authority to Charge GST:<\/strong> Only <strong>GST-registered<\/strong> overseas service providers are authorized to charge and collect GST from consumers in Singapore. Consumers can use the GST-registered Business Search to verify the provider&#8217;s registration status and should report wrongful collection by unregistered vendors.<\/li>\n\n\n\n<li><strong>Conditions for Claiming Input Tax:<\/strong> Guidance on the conditions for claiming Input Tax by GST-registered businesses has been updated.<\/li>\n\n\n\n<li><strong>OVR Invoices are Invalid for Input Tax:<\/strong> A crucial update is the inclusion of invoices issued by an overseas vendor registered under the <strong>Overseas Vendor Registration (OVR)<\/strong> regime as an example of an invalid tax invoice for claiming input tax.<\/li>\n\n\n\n<li><strong>Rule for GST-Registered Buyers:<\/strong> If a local GST-registered business purchases remote services or low-value goods, they should not be charged GST. If they are incorrectly charged, they must contact the overseas vendor to obtain a refund, instead of claiming the Input Tax on the purchase.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-text-align-justify wp-block-paragraph\">These updates are vital for businesses to ensure correct GST treatment and compliance when procuring services from vendors abroad.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-(gst)\/consumers\/purchasing-remote-services-from-overseas-service-providers\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.iras.gov.sg\/taxes\/goods-services-tax-(gst)\/consumers\/purchasing-remote-services-from-overseas-service-providers<\/a><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n\t\t\t<div class=\"wp-block-uagb-post-carousel uagb-post-grid  uagb-post__image-position-top uagb-post__image-disabled uagb-block-6356ae75     uagb-post__arrow-outside uagb-slick-carousel uagb-post__items uagb-post__columns-2 is-carousel uagb-post__columns-tablet-2 uagb-post__columns-mobile-1\" data-total=\"1\" style=\"\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/singapore-invoicenow-e-invoicing-mandate-gst-2031\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Singapore Mandates &#8220;InvoiceNow&#8221; E-Invoicing for All GST-Registered Businesses by 2031<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2026-03-03T12:12:22+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tmars 3, 2026\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Singapore Mandates &#8220;InvoiceNow&#8221; E-Invoicingfor All GST-Registered Businesses by 2031 SINGAPORE \u2014 The Inland Revenue Authority&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/singapore-gst-remote-services-guidance\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Singapore Updates GST Guidance on Purchasing Remote Services from Overseas Providers<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-12-05T14:41:02+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\td\u00e9cembre 5, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Singapore Updates GST Guidance on PurchasingRemote Services from Overseas Providers The Inland Revenue Authority of&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/singapore-e-invoicing-gst-rules-fatal-errors-may-2026\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Singapore to Reclassify GST Business Rules as Fatal Errors from May 2026<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-08-11T14:46:22+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tao\u00fbt 11, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Singapore to Reclassify GST Business Rules asFatal Errors from May 2026 The Infocomm Media Development&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<article class=\"uagb-post__inner-wrap\">\t\t\t\t\t\t\t\t<h4 class=\"uagb-post__title uagb-post__text\">\n\t\t\t\t<a href=\"https:\/\/docnova.ai\/fr\/singapore-announces-rollout-schedule-for-invoicenow\/\" target=\"_self\" rel=\"bookmark noopener noreferrer\">Singapore Announces Rollout Schedule for InvoiceNow Implementation<\/a>\n\t\t\t<\/h4>\n\t\t\t\t\t\t<div class='uagb-post__text uagb-post-grid-byline'>\n\t\t\t\t\t\t\t\t<time datetime=\"2025-08-11T14:31:56+03:00\" class=\"uagb-post__date\">\n\t\t\t\t<span class=\"dashicons-calendar dashicons\"><\/span>\t\t\t\t\tao\u00fbt 11, 2025\t\t\t\t<\/time>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class='uagb-post__text uagb-post__excerpt'>\n\t\t\t\t\t<p>Singapore Announces Rollout Schedule forInvoiceNow Implementation The Inland Revenue Authority of Singapore (IRAS) has declared&#8230;\t\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t\t\t\t<\/article>\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Singapore Updates GST Guidance on PurchasingRemote Services from Overseas Providers The Inland Revenue Authority of Singapore (IRAS) has published updated guidance on Purchasing Remote Services from Overseas Service Providers. The update consolidates information on the GST (Goods and Services Tax) treatment for remote services, which includes both digital and non-digital services, and introduces new clarity 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