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Singapore does not ask online sellers for a separate e-commerce licence. You register a business with ACRA, charge GST if you pass the threshold, and follow any rules tied to the goods you sell. A private limited company costs S$315 in ACRA fees: S$15 for the name and S$300 to register. Checked .
This is an independent guide, not a government body. When you send a request through our form, we pass it to providers who may pay us a referral fee.
What business structure suits an online shop?
Most sellers choose between two structures. The long comparison is on private limited company and sole proprietorship. In short:
| Point | Private limited company | Sole proprietorship |
|---|---|---|
| Legal status | Separate from you | Same as you |
| ACRA cost | S$315 | See the sole proprietorship page |
| Liability | Limited to the company | Personal |
| Foreign owner | Yes, via a corporate service provider | Not covered on this page |
If you sell through marketplaces and plan to take a payment processor or a supplier credit line, a company usually looks cleaner to the other side. That is a practical point, not a rule.
Which steps register the company?
- Choose the name and a five-digit SSIC code for retail by internet or the line that fits your goods.
- Reserve the name (S$15).
- Register through Bizfile (S$300).
- Appoint a resident director and a company secretary.
- Set up a registered address. A registered address service is the usual answer if you work from home or a warehouse.
- Open a business bank account. See business bank account.
The SSIC rule is simple: ACRA wants a five-digit code for the main activity and, if you have one, a second activity. The SSIC code page shows how to search.
Do you need a licence for what you sell?
Selling online does not remove goods rules. Check by product. The GoBusiness licence directory lists licences by agency. For food, SFA says home-based and online food businesses do not currently need an SFA licence, though they must keep food safety standards. Other products can carry their own permits, so search the directory before you list anything regulated.
When does GST apply?
For a Singapore company, IRAS asks for GST registration when annual taxable turnover is above S$1 million. The GST registration page has the details.
Two cross-border cases matter to online sellers:
- You sell from Singapore to overseas buyers. IRAS has separate treatment for exports. Read the IRAS guidance for your sales.
- You are an overseas seller selling to Singapore consumers. Registration is needed when global turnover is above S$1 million and B2C sales of remote services or low-value goods to Singapore go above S$100,000 a year. Low-value goods means goods up to S$400 delivered by air or post. IRAS added them to this regime in .
What does it cost to run?
ACRA fees are only the start. This guide has no verified figure for platform fees, courier rates or web hosting, so none are given. Add your own quotes for those. Yearly duties for a company are on corporate tax and the annual return page.
Can foreigners do this?
Yes, with limits. ACRA requires foreigners to use a corporate service provider and the company needs one locally resident director. Read register a company as a foreigner.
What tax and filings follow?
Company profit is taxed at a flat 17% of chargeable income. In its first 3 years of assessment a new company gets a start-up exemption: 75% off the first S$100,000 and 50% off the next S$100,000, so up to S$125,000 is exempt. After that a partial exemption applies. The company files an annual return with ACRA within 7 months after its financial year end (fee S$60), sends IRAS its estimated chargeable income within 3 months after year end, and keeps accounting records for at least five years. A small private company may skip the audit if it meets two of three size tests, one of which is revenue of S$10 million or less. Details are on audit exemption.
Should you protect the brand?
An online shop lives on its name. IPOS charges S$280 per class for a trade mark application when every item in the specification comes from its pre-approved list, and S$410 per class otherwise. The trademark registration page explains the steps. A company name from ACRA is not a trade mark, which is a point many sellers learn late.
Common mistakes with online businesses
- Registering a sole proprietorship, then adding staff and investors, and needing to convert later. See the conversion page.
- Choosing an SSIC code without reading the descriptions. The code is reported to government and you must update it within 14 days if your main activity changes.
- Assuming a foreign payment processor settles the GST question. It does not. The test is your turnover and where your customers are.
What should you set up before the first sale?
Open the bank account, decide how you take payments and write your returns policy. Keep a record of every order and invoice, since the company must hold accounting records for at least five years. If you hire a part-timer, see CPF for employers.
How do you get help?
If you want a provider to register the company and the address in one go, use the quote form. We send your details to suited providers, and they quote you directly.
Sources
- ACRA, fees: https://www.acra.gov.sg/manage/companies/service-transaction-fees/ (S$15 and S$300)
- ACRA, finding the right SSIC code: https://www.acra.gov.sg/register/business/choosing-reserving-a-business-name/finding-the-right-ssic-code/
- IRAS, do I need to register for GST: https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-registration-deregistration/do-i-need-to-register-for-gst
- IRAS, overseas businesses: https://www.iras.gov.sg/taxes/goods-services-tax-(gst)/gst-and-digital-economy/overseas-businesses (S$1 million, S$100,000, S$400)
- SFA, businesses that need a licence: https://www.sfa.gov.sg/food-retail/licence-permit/businesses-that-need-licence-permit-for-food-retail
- GoBusiness licence directory: https://licensing.gobusiness.gov.sg/licence-directory/sfa/food-shop-licence
