GST Treatment for Imported Services and Low-Value Goods

25 May 2026

The implementation of GST on imported services and low-value goods marks a significant shift in Singapore’s tax landscape, aimed at ensuring fairness and competitiveness in the marketplace.

This webinar provides practical insights into the Overseas Vendor Registration (OVR) and Reverse Charge (RC) regimes. Learn how to distinguish B2B and B2C transactions, understand registration requirements and GST reporting obligations to stay compliant in today’s global marketplace.

By the end of the workshop, participants will:

Understand the GST implications of importing services and LVG
Be able to differentiate between OVR and RC regimes and apply them correctly
Gain practical knowledge on the accounting and reporting obligations
Strengthen compliance readiness in cross-border transactions

Introduction and key definitions

What are imported services and imported low-value goods (LVG)?
Definition of Business-to Business (B2B) transactions
Definition of Business-to-Consumer (B2C) transactions
Importance of distinguishing between B2B and B2C

Overseas Vendor Registration (OVR) Regime

B2C v B2B treatment
Scope of remote services and LVG
When an operator of electronic marketplace is regarded as the supplier
GST registration requirements for overseas suppliers and overseas marketplace operator

Reverse Charge Regime

Persons who would be subjected to reverse charge (RC businesses)
Scope of imported services and LVG
Accounting for GST on reverse charge transactions
GST reporting requirements

Date : 25 May 2026 ( Monday )

Time : 9.00am – 12.30pm

ZOOM session

Fee : SGD 170

Tax Professionals and Executives
Accounting and Finance Professionals
Business Managers and Directors
Anyone who would like to have or require a practical knowledge of the OVR and RC regimes

Catherine Chiang

Catherine has more than 20 years of experience in GST consultancy, with more than 10 years of training experience. She has previously spent 6 years in IRAS, handling GST and Income Tax audit and almost 10 years with 2 of the Big Four international accounting firms, specializing in GST compliance and advisory work. During this period, she has accumulated extensive experience in performing GST prudential reviews, GST consultancy, GST compliance and GST training for clients.

Catherine has a Bachelor of Accountancy (Honours) degree from the National University of Singapore. She is an Accredited Tax Advisor (GST) registered with the Singapore Chartered Tax Professionals and an Advanced Certificate in Training and Assessment (ACTA) certified Trainer.