GST Filing Process in Singapore: Guide for Foreign Companies

In Singapore, GST registration is mandatory once your annual taxable turnover exceeds S$1 million. However, many foreign companies choose to register voluntarily before reaching this milestone. This allows them to reclaim the 9% GST on local expenses such as office rent and professional fees, while aligning more effectively with GST-registered corporate clients.

Once you are registered, you must file a GST return with the Inland Revenue Authority of Singapore (IRAS) every three months. This guide explains the filing process for foreign entities, covering the essential forms and steps you need to take to keep your company’s tax status in the clear.

Understanding the GST System in Singapore

Singapore’s Goods and Services Tax (GST) is a broad-based consumption tax currently set at 9%. For businesses, it functions as a “pass-through” tax. You act as a collecting agent for IRAS, reporting the difference between the tax you charge on sales (Output Tax) and the tax you pay on business expenses (Input Tax).

The system offers specific classifications that can optimize your tax position:

• Zero-Rated Supplies (0% GST): If you export physical goods or provide “international services” (such as consulting or software development for clients who belong outside Singapore), you charge 0% GST. Crucially, you can still reclaim the 9% GST paid on your local Singapore overheads, leading to a net tax refund.
• Exempt Supplies: Certain financial services and residential rentals are exempt. Unlike zero-rated sales, you cannot reclaim the GST spent on business inputs related to these supplies.
• Out-of-Scope Supplies: Transactions that occur entirely outside of Singapore (e.g., third-country trade) fall outside the GST net and generally don’t count toward your registration threshold.

For a deeper dive into registration requirements and the different types of taxable supplies, visit our complete guide on GST in Singapore: What Businesses Need to Know.

Who Needs to File for GST in Singapore?

GST filing is not limited to companies that collect tax from local customers. Once your business enters the GST system, IRAS expects a return for every reporting period, regardless of where your clients are or whether any tax is ultimately payable. 

The following types of businesses fall within Singapore’s GST filing framework:

• Compulsory Registrants: Any business whose annual taxable turnover has crossed (or is expected to cross) the S$1 million mark.
• Voluntary Registrants: Businesses that choose to register early, often to reclaim the 9% GST on high setup costs or to gain corporate credibility. These businesses must stay registered for at least two years.
• Overseas Vendor Registration (OVR) Entities: Foreign digital service providers or e-commerce sellers who meet the specific OVR thresholds for sales to Singaporean consumers (S$1M global and S$100k local turnover).
• Non-Resident Taxable Persons: Foreign companies without a physical office in Singapore that carry out taxable activities (often requiring a local tax agent to handle the filings).
• “Nil” Filers: Even if you had zero sales and zero purchases during a specific quarter, you must still file a “Nil” return. Failing to submit a zero-balance report will lead to the same penalties as missing a payment.

When Does Your Foreign Company Become Liable for GST?

For foreign companies, the liability to register, and therefore the requirement to file, is often triggered by the Overseas Vendor Registration (OVR) rules. You should monitor your revenue closely to see if you fall within these two categories:

1. Remote Services & Digital Goods: If you provide digital services (such as subscriptions, streaming, or software) or remote services (like consulting or accounting) to non-GST registered persons in Singapore.
2. Low-Value Goods: If you sell goods valued at S$400 or less that are imported into Singapore via air or post.

Once you meet the S$1 million global and S$100,000 local B2C sales thresholds, you’ll have 30 days to apply for registration. Once you miss this window, IRAS can backdate your registration to the day you were supposed to join. This means you could be forced to pay 9% on all your past Singapore sales out of your own pocket, as you wouldn’t have collected that tax from your customers at the time.

Pro Tip: Many of our clients find it more cost-effective to register voluntarily. Doing so allows you to claim back the GST you pay to local vendors right from the start, effectively lowering your operational costs while you scale toward the mandatory threshold.

Voluntary registration can improve your tax position, but only if your supplies and expenses are aligned with Singapore’s regulations. Emerhub’s tax experts offer support on how to approach this decision and manage the filings that follow. Reach out today for a free consultation.

The Main GST Return Forms in Singapore

Once your registration is active, IRAS requires you to file different GST returns depending on whether you are reporting routine activity, correcting earlier filings, or closing your GST account. These forms cover everything from quarterly reporting to amendments and deregistration.

A. GST F5 Return

The GST F5 is your standard quarterly return and the form you will file most often. It is used to report your company’s taxable activity for the period and to calculate whether GST is payable to IRAS or refundable to your business.

In this return, you declare the value of your standard-rated sales, zero-rated exports, and exempt supplies. You also report the GST you charged customers, known as output tax, and the GST you paid on business expenses, known as input tax. The difference between these two figures determines your net GST position for the quarter.

The table below provides a practical overview of the core reporting fields you’ll encounter in the F5 form.

Box	Category	What to Include	What to Deduct/Exclude
1	Standard-Rated Sales	All local sales (9%), deposits, and digital services provided in Singapore.	Out-of-scope sales (third-country trade) and credit notes issued.
2	Zero-Rated Exports	International services and goods shipped overseas.	Sales returns and any supplies that don’t meet export evidence rules.
3	Exempt Supplies	Financial services, residential rentals, and forex gains.	Non-business income (like government grants).
4	Total Supply Value	Automated sum of Boxes 1, 2, and 3.	–
5	Taxable Purchases	Value of local business purchases and all imports (excluding GST).	Wages, salaries, and purchases from non-GST registered vendors.
6	Output Tax Due	GST charged to customers	GST on credit notes you issued to customers.
7	Input Tax Claims	GST paid on business expenses and import GST paid to Customs.	GST on private expenses or disallowed items (e.g., medical insurance for staff).
8	Net GST Position	Difference between Box 6 and 7 (Payable or Refundable).	–
13	Total Revenue	Your gross turnover for the period as per your P&L statement.	Non-revenue items like asset sales or inter-company transfers.
14	Imported Services	Services from overseas vendors subject to the Reverse Charge.	Services that do not meet the Reverse Charge criteria.
15	Digital Services (OVR)	Sales made via marketplaces or your own digital platform.	Sales to GST-registered businesses (B2B).
16-17	Low-Value Goods	Direct sales of imported goods valued at S$400 or less.	Goods shipped via sea/land or valued above S$400.

B. NIL Return 

A NIL return applies when your GST-registered company had no taxable sales and no claimable GST for a particular quarter.

This situation is common in the early months after incorporation, when a Singapore entity exists but has not yet started billing customers or incurring local costs. Even then, IRAS still requires a return. This confirms that no taxable activity took place during the period.

Keep in mind that failing to file a NIL return is treated the same as failing to file any other GST return. Penalties apply, and repeated non-filing can lead to follow-up reviews by IRAS. For foreign-owned companies that remain dormant or operate on a seasonal basis, NIL returns are a routine but critical part of staying compliant.

C. GST F7 Return

The GST F7 is used to amend figures reported in a previously filed GST return. It applies when a past F5 no longer reflects the correct tax position due to misclassified revenue, late invoices, or errors in GST claimed or charged.

IRAS doesn’t require an F7 for every small adjustment. Minor differences can be corrected in the next F5, while larger corrections and refund claims must be handled through a formal amendment.

Situation	Filing method	How it works
Minor corrections	Adjust in the next F5	You may correct the figures in your next quarterly return if:  – The net GST difference does not exceed S$3,000 andOther box adjustments (except 6, 7, 12) are within 5% of total supplies (Box 4) or taxable purchases (Box 5). – If you made zero sales in that period, the 5% is calculated against your taxable purchases (Box 5) instead.
Refunds or material errors	File a GST F7	– Mandatory if you are reclaiming overpaid output tax, recovering missed input tax, or correcting larger discrepancies.  – Requires a full breakdown of the affected period’s figures and replaces any earlier filing for that quarter.

Important note:

• If you realize you under-reported, disclosing it via an F7 within one year of the filing deadline can often waive penalties.
• You can only correct errors or claim forgotten refunds for up to five years from the end of the relevant accounting period.

D. GST F8 Return

The GST F8 is your final tax obligation, filed only when you are deregistering your company from the GST system. Along with your final sales, you must account for GST on any business assets (like laptops or furniture) still in your possession if their total market value is over S$10,000.

The F8 closes your GST account by confirming that all tax has been reported and settled up to the effective date of deregistration. If you are winding down or changing your Singapore structure, this step ensures that no outstanding GST obligations remain attached to the entity.

Step-by-Step GST Filing Process For Businesses in Singapore

GST filing in Singapore runs through a tightly structured digital system. Once your company is registered, all returns, payments, and correspondence with IRAS are filed through the myTax Portal. 

Emerhub experts can manage these on your behalf. From initiating your registration and setting up your Corppass permissions to quarterly submissions, we act as your local tax partner to ensure you never miss a deadline.

Step 1. Grant Filing Authority Through IRAS Before Any Submissions

Before you can submit a return, IRAS must recognize who is authorized to act for your company. This is managed via Corppass, Singapore’s gateway for all corporate government transactions. For foreign-owned firms, the setup usually follows this flow:

1. Authorization: Your resident director or Company Secretary (who holds a Singpass) logs in to the Corppass portal to authorize the company’s GST e-services.
2. Appointing an Expert: Most foreign owners choose to appoint a Tax Agent, such as Emerhub, during this step. This grants us the “Approver” role in your Corppass, allowing us to prepare and file your GST returns directly on your behalf.
3. Digital Identity for You: If you wish to personally oversee the filings, your Corppass Admin can set up a Singpass Foreign user Account (SFA) for you. This gives you a secure digital identity to access the myTax Portal from anywhere in the world.

Step 2. Submit Your GST Return via the myTax portal

Once the digital “handshake” between your company and your agent is complete, the actual filing can begin.

• Reconciliation:  All transaction data must be converted into Singapore Dollars (SGD). If you invoice in foreign currencies, you must use IRAS-approved exchange rates for that specific accounting period.
• Electronic Filing: The authorized filer logs into the myTax Portal to complete the F5 form. For those under the InvoiceNow mandate, much of your purchase and sales data will be pre-validated, reducing the risk of manual entry errors.

Keep in mind that as of January 2026, InvoiceNow is mandatory for newly incorporated companies that registered voluntarily after 1 November 2025. By 1 April of 2026, this requirement will extend to all new voluntary registrants. Our team ensures your Xero or QuickBooks setup is Peppol-linked to meet these requirements.

Step 3. Confirm and Settle Any GST Payable With IRAS

After submission, you will receive an immediate acknowledgement. If you have a Net GST Payable, it must be settled within one month of the end of your accounting period.

• We highly recommend setting up a GIRO arrangement for your GST payments. Not only does this automate the process, but IRAS also grants GIRO users an additional 15 days to pay (typically deducted on the 15th of the month after the deadline).
• If you are in a refund position (Input Tax > Output Tax), IRAS will deposit the funds directly into your company’s bank account via GIRO or PayNow-UEN, usually within 30 days.

Key Filing Deadlines for GST Returns in Singapore

In Singapore, you usually file and pay your GST at the same time. The deadline is always one month after your quarter ends. If you miss this, IRAS will issue an automatic S$200 fine immediately, and it can climb every month the return is late.

Accounting Period	Filing & Payment Deadline	GIRO Deduction Date (Approx.)
Q1 (Jan – Mar)	April 30	May 15
Q2 (Apr – Jun)	July 31	August 15
Q3 (Jul – Sep)	October 31	November 15
Q4 (Oct – Dec)	January 31	February 15

Failure to submit your return by the due date results in an immediate S$200 penalty for every month the return remains outstanding, capped at S$10,000. Additionally, late payments attract a 5% penalty on the tax amount due.

How Emerhub Manages GST Filing for Foreign Businesses in Singapore

Emerhub provides the local expertise and representation needed to manage your Singapore obligations from anywhere in the world. We take over the administrative weight, ensuring your company stays ahead of deadlines and fully aligned with local standards. Our partnership focuses on three core results:

• Seamless Digital Oversight: As your authorized agent, we assist with the technical setup of your Corppass and manage the necessary permissions. This allows us to file on your behalf while providing you with clear, remote oversight of your tax standing.
• Tax Optimization: Many businesses miss out on significant savings because they weren’t aware of how Zero-Rated status applies to their international sales. We’ll review your transactions to ensure you’re reclaiming every eligible dollar.
• Audit-Ready Compliance: We maintain a clear five-year digital audit trail. This includes full integration with the 2026 InvoiceNow mandate, ensuring your invoice data flows accurately to IRAS and protects you from manual reporting errors.

Whether you are navigating voluntary registration or complex cross-border trade, Emerhub ensures your Singapore operations stay lean, compliant, and optimized for growth. Schedule a free consultation with our experts today.