> For the complete documentation index, see [llms.txt](https://docs.coda.co/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://docs.coda.co/general-information/coda-portal/finance-guide/taxes/singapore-gst.md).

# Singapore GST

For Partners addressed in Singapore:

|                               | Transactions are processed by a payment channel for which Coda sends partner invoices for transaction processing                                                                                                                                                                                                                                                                                                                                                                                                                                         | Transactions are processed by a payment channel for which the partner sends Coda invoices for content                                             |
| ----------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ------------------------------------------------------------------------------------------------------------------------------------------------- |
| Partner is GST registered     | Coda will charge partners the specified percentage and per-transaction fee(s) for transaction processing, plus 9% GST on these fees, and will reduce its settlement payment to the partner accordingly. The partner will be able to claim back this GST from IRAS.Partners should charge 9% GST on sales to end users in Singapore and comply with [IRAS rules with respect to the display of pricing](https://www.iras.gov.sg/taxes/goods-services-tax-\(gst\)/basics-of-gst/invoicing-price-display-and-record-keeping/displaying-and-quoting-prices). | Publishers should include 9% GST on the value of their invoices to Coda and Coda will increase its settlement payment to the partner accordingly. |
| Partner is not GST registered | Coda will charge partners the specified percentage and per-transaction fee(s) for transaction processing, plus 9% GST on these fees, and will reduce its settlement payment to the partner accordingly. The partner will be unable to claim back this GST from IRAS, so should consider GST registration                                                                                                                                                                                                                                                 | GST does not apply                                                                                                                                |


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