With effect from January 1 2023, the OVR regime will be expanded to include remote services One aspect of the recent changes made to the goods and services tax (GST) regime in Singapore is to bring about a certain level of parity in the GST treatment for goods and services consumed in Singapore regardless of where the goods and services are procured from. This is to create a level playing field between overseas suppliers and local GST-registered businesses amidst the e-commerce boom and the growing trend of businesses being able to digitalise to deliver services remotely. It is also in line with the OECD’s recommendations in BEPS Action 1 which identified the collection of VAT/GST on online business-to-consumer (B2C) sales as a way to address the tax challenges of the digital economy.