Singapore GST (SG GST)


In Singapore, the supply of most goods and services is subject to a federal goods and services tax (GST). If you are a publisher based in Singapore, you may be required to collect SG GST from some of your advertiser partners.

Timeframe GST Rate 
2008 to 2022 7%
2023  8%
2024 9%


Collecting Tax in Singapore

To determine whether you are required to collect SG GST, consider your total annual revenue and whether you have a physical presence in Singapore. In general, businesses based in Singapore with a total annual revenue of over 1,000,000 SGD are required to collect SG GST.


It is your responsibility to determine whether you are required to collect SG GST from your advertisers. Please consult with your accounting and legal professionals regarding this.

GST Number

If you are required to collect SG GST, you will receive a GST number as part of your GST registration process. The GST number is a tax identification number. Please provide this number to us via your Publisher Manager if you have one, or in response to the email we send asking you to notify us of your GST status. If you do not have a GST number when you launch your program but register for one later, it is your responsibility to provide it to us.

Adding or Updating your GST Number

You can add or update your GST number in your account details in the Publisher Dashboard:

  1. Go to Account in the navigation header and click Account Details
  2. In the General tab, scroll down to the Tax Declaration section to add your GST number. 

When is SG GST applied?

If you are subject to SG GST, Rakuten Advertising will collect the tax from advertisers on your behalf. If you are partnering with an advertiser physically located outside of Singapore, as a general rule your taxable supply is considered an export, and therefore is not taxed. If you are not subject to SG GST, Rakuten Advertising will not collect this tax from any advertiser on your behalf.

Tax Invoice Details

Once your advertiser partners approve your related commissions, invoices are generated for each calendar month during which you have provided services to the respective advertisers. Events such as a bonus or cancellation of commissions previously accepted by advertisers can also trigger the generation of a tax invoice. The tax invoice states the amounts of commissions approved, commissions cancelled, and bonus granted by the respective advertiser. SG GST is added to these amounts where applicable.

We generate publishers’ tax invoices addressed to advertisers through our platform, in the name and on behalf of the publisher. Such invoices indicate the GST number of the publisher and the GST number of the advertiser. Rakuten Advertising has no tax obligations in relation to the publisher-advertiser supply, and therefore the invoices do not contain the tax number of Rakuten Advertising.


For GST purposes, the supply of services takes part directly between the publisher and the advertiser. Rakuten Advertising is not party to the transaction. It is an agent that acts always in the name and on behalf of the principals, a so-called disclosed agent. For more information, please refer to the Membership Agreement.

Rakuten Advertising is only part of the transaction in the specific case of Direct Engagements or Accelerate Engagements. If you have entered into such engagement, your publisher commissions will be invoiced to Rakuten Advertising and not to the Advertiser.

The publisher tax invoices are generated with VAT/GST invoicing requirements in mind and contain the mandatory elements generally required for tax invoices. However, you as the publisher are responsible for verifying the local invoicing requirements of your country; should the tax invoice generated by Rakuten Advertising not satisfy those requirements. For example, if you need an invoice in another language, or special format digital invoices, it is your responsibility to issue compliant invoices for the services you have provided, for your own tax records and filings.

For More Information

If you encounter problems in accessing tax invoices or have further questions, please contact your Publisher Manager or Customer Support.

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