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Home / Tolley's EU and Global VAT /45 Singapore / Appendix 45C: GST zero rate (Singapore)

Appendix 45C: GST zero rate (Singapore)

45 Singapore

The zero rate of GST is applied in Singapore to the following:

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Tour operators margin scheme (Malta)

Option to tax (New Zealand)

Late returns or payments (Indonesia)

Margin schemes: second-hand goods, and global accounting (France)

VAT deregistration (Kenya)

Zambia - VAT registration guide

Transfer of a business as a going concern (Zambia)

Time of supply – tax points (Germany)

Capital goods scheme (France)

Norway - VAT registration guide

Appendix 54D: Out-of-scope supplies (United Arab Emirates)

Tour operators margin scheme (Denmark)

Flat rate scheme for farmers (Luxembourg)

Transfer of a business as a going concern (Mexico)

Failing to register for GST on time (Australia)

Self-billing (Netherlands)

Greece - VAT registration guide

Appendix 52B: VAT exemptions (Turkey)

Hungary - VAT registration guide

Kenya - VAT registration guide