GST-registered businesses may provide GST refunds to tourists as an independent retailer or by engaging the services of a Central Refund Agency. In either case, they need to do so under the electronic Tourist Refund Scheme (eTRS).
On 17 July 2018, the Inland Revenue Authority of Singapore (IRAS) has updated the Thirteenth Edition of the e-Tax Guide GST: The Electronic Tourist Refund Scheme (eTRS) that replaces the twelfth edition published on 8 November 2017.
The e-tax guide covered the following:
(a) Description of process and data flow under the eTRS;
(b) Conditions and fees applicable for participation in the eTRS;
(c) Application procedures under the eTRS; and
(d) Overview of the system requirements under the eTRS.
GST-registered businesses should read this guide if they wish to participate in the eTRS either as:
(a) A Central Refund Agency (“CRA”); or
(b) An Independent Retailer2 (“IR”).
For GST-registered businesses that are not affiliated to any CRA and do not wish to set up their own system to link up directly to the Central Clearing House (“CCH”) as an IR, they can still offer tourist refund to customers by affiliating with a participating CRA.
Currently, there are 3 CRAs in Singapore participating in the eTRS, namely: Global Blue Singapore Pte Ltd, Global Tax Free Pte Ltd, and Tourego Pte Ltd.
The following were changes made:
- amended paragraph 1.4 to update Tourego’s contact number and to remove PTF following its exit as a CRA
- reference to Electronic Tourist Refund Ticket is updated to “eTRS Ticket” instead of “Ticket”
- amended paragraphs 3.3.3, diagram in 4.1, 4.2.4, 4.2.7 and Appendix 2 to bring in Alipay as a new mode of payment
- amended paragraph 3.3.3 to bring in the new airport Terminal 4
- amended paragraphs 4.2.1, 5.3(I), 5.3(s), Appendix 1 and 4 to make clear that a refund of GST paid on the goods can only be requested by someone who is the purchaser of the goods
- amended Footnote 8 to spell out the refund options available in Seletar Airport
- amended Footnote 9 to remove outdated information
Source: IRAS, 19 July 2018