Understanding GST Jurisdictions in Singapore

How many GST jurisdictions are there in Singapore?

Unlike the United States, Singapore operates a single national GST jurisdiction. There are no state, regional, or local tax layers to manage. If your business triggers a GST obligation in Singapore, you register once with IRAS and file one return that covers all your Singapore sales.

In short: One country, one registration, one return.

Where does Singapore fall within Kintsugi's supported regions?

Singapore is part of the APAC (Asia-Pacific) region within Kintsugi.

How does Kintsugi determine taxability?

For Singapore, taxability is determined at the country level — meaning the transaction address simply needs to resolve to Singapore for the GST rules to apply. There are no special tax rate regions or sub-jurisdictions within the country.

Tax ID formats in Singapore:

Businesses are identified by a Unique Entity Number (UEN) assigned by ACRA (Accounting and Corporate Regulatory Authority) or IRAS. The format depends on your entity type:

• Local companies (ACRA-registered): YYYYNNNNX (e.g., 200312345A)

• Other entities formed after 2009: TyyXXXnnnnX (e.g., T12FC1234A)

• Overseas vendors assigned by IRAS (common for OVR registrants): M########X (e.g., M90312345A)

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