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12.3. Refund of VAT to Non-Residents

If a non-resident has registered for GST in Singapore, any input GST incurred on business purchases used in making taxable goods or providing services is refundable. Any input GST for non-business purposes will not be refundable.

A claim for GST refunds must be supported a valid tax invoice or customs import permit. Claims are made by offsetting output GST with input GST when submitting GST returns, which is handled by the representative of the non-resident. Any refund due will be made within 30 days of receipt of the GST return