Singapore

As of today, Singapore has no DAC7 / OECD MRDP-style reporting regime for digital platform operators in force. Platforms operating in or from Singapore remain subject to existing tax rules (e.g., income tax) and, separately, GST e-commerce rules such as the Overseas Vendor Registration (OVR) regime for B2C remote services and low-value goods. This guide explains what that means in practice and how it differs from the EU/UK DAC7 position.

Who must register and report in New Zealand?

For Singapore, there is currently no DAC7/MRDP registration or reporting for platform operators. Instead, check these obligations that may still apply:

• GST (OVR and marketplace rules): overseas suppliers/marketplaces may need GST registration if global turnover ≥ S$1m and B2C remote services / low-value goods supplied to Singapore ≥ S$100k in a 12-month period. Marketplaces may be deemed suppliers in some cases. Filing is via myTax Portal.
• Income tax: income from online activities can be Singapore-sourced and taxable if the business operations are carried on in Singapore, even when the platform is overseas.
• No DAC7/MRDP look-through today: unlike the EU/UK, IRAS has not published a platform-reporting framework under MRDP/DAC7. Monitor IRAS updates.

We can register you. All required tax IDs and accounts - handled end to end. Get me registered

Excluded platform operators for Singapore

Because no DAC7/MRDP is implemented, there is no list of excluded operators for that regime. Practical points:

• Advertising/listing-only or payment-only intermediaries: these are often out of scope under MRDP in other countries; in Singapore they have no MRDP duty (none exists), but GST/income-tax rules can still bite depending on facts.
• Marketplaces facilitating B2C remote services/low-value goods may still face GST OVR obligations even without MRDP.
• Always assess tax residency, GST registration thresholds, and contractual roles (principal vs agent) under IRAS guidance.

DAC7 registration of platform operators in Singapore

• There is no DAC7/MRDP registration with IRAS at present
• If you are in scope of GST OVR or local marketplace GST rules, register via myTax Portal and obtain/maintain the required GST accounts
• Keep standard KYC/KYB and seller records to satisfy income-tax and GST compliance checks
• Track IRAS Newsroom / guidance for any future MRDP developments

Types of activities that must be reported in Singapore

Singapore does not require MRDP/DAC7 reporting today. For orientation, here is how common marketplace activities are treated today (high-level):

Activity type	DAC7/MRDP status in SG	What still matters now
Personal services (e.g., rides, deliveries, freelancing)	No MRDP filing	Regular income-tax rules; possible GST rules depending on facts. (Default)
Rental of immovable property (short-stay etc.)	No MRDP filing	Standard income-tax/GST consequences per IRAS rules (case-by-case). (Default)
Sale of goods via marketplaces	No MRDP filing	GST OVR / marketplace rules may apply for B2C remote services/low-value goods; income-tax still applies. (Default)
Rental of means of transport	No MRDP filing	Income-tax/GST analysis per IRAS e-commerce guidance. (Default)

Excluded sellers in Singapore

• There is no DAC7/MRDP seller taxonomy (e.g., de-minimis/exclusions) in Singapore because the regime is not in force
• Seller obligations instead follow general income-tax rules (declare business income correctly) and GST where relevant

Deadlines for reporting in the New Zealand

For Singapore, there are no DAC7/MRDP filing deadlines. Keep an eye on:

• GST OVR and standard GST return deadlines if registered
• CRS/CARF timelines (for financial institutions/crypto-asset intermediaries, not platform MRDP), which show Singapore’s broader AEOI commitments

Also need DAC7 reporting? We map your data and submit on schedule. See DAC7 reporting

List of partner jurisdictions

There is no MRDP/DAC7 partner-jurisdiction list for Singapore today. For context on international exchange frameworks Singapore does participate in:

• CRS (financial accounts): exchanges with partner jurisdictions since 2018; see IRAS updates and lists
• CARF (crypto-assets): Singapore signed the CARF MCAA on 26 Nov 2024; exchanges expected by 2028