Singapore GST indirect tax FAQs for Pearson VUE Customers

Singapore has introduced a new GST (“Goods and Services Tax”) regime applicable to Overseas Vendors of digital services services in the context of business-to-consumer transactions in Singapore. This means that overseas businesses such as NCS Pearson Inc (Pearson VUE US) will be required to register for GST purposes and charge GST on its sales of digital services from 1 January 2020 provided to consumers in Singapore (i.e. candidates sitting tests in Singapore).

Pearson VUE US is a business of NCS Pearson, Inc. and has the following tax registrations:

NCS Pearson, Inc.
5601 Green Valley Drive
Bloomington, MN 55437

The US Federal Taxpayer Identification Number (TIN) 41-0850527.

Overseas Vendor Singapore GST registration will be displayed on invoices and payment confirmation once the taxpayer ID is issued by the tax authorities. Currently, Pearson VUE is in the process of obtaining the GST ID in Singapore.

The Singapore GST system for Overseas Vendors is implemented starting 01 January 2020, Pearson VUE will collect Singapore GST on business to consumer (B2C) sales made to candidates sitting tests in Singapore.

The following services are impacted by the GST regime for Overseas Vendors

• Candidates who take unproctored or OnVUE exams or make other purchases such as on-line training materials through the Pearson VUE Testing System on or after 01 January 2020 will be charged Singapore GST.
• Exam vouchers for unproctored or OnVUE exams sold to candidates or a business that is not a registered taxpayer in Singapore on or after 01 January 2020 will be charged Singapore GST. Sales that are made to businesses that are registered as taxpayers in Singapore are not subject to GST.

Pearson VUE will not charge GST on supplies of digital services made to GST-registered business customers that have provided their GST Singapore registration numbers. Where applicable, the GST-registered business customers will perform reverse charge on these overseas purchases if they fall within the scope of reverse charge.

There are no changes to the test center statement.

When a candidate registers with Pearson VUE’s contact centre or Pearson VUE’s website, Pearson VUE emails the candidate a payment confirmation.

When the candidate registers for an exam with the Test Center AND VUE Credit Terms are used as the payment method, Pearson VUE does not send the candidate a payment receipt. Instead, the test center administrator should do this.

When the candidate registers for an exam with the Test Center AND a credit card is used Pearson VUE emails the candidate a payment confirmation. If the payment was made using a Test Center business credit card, please make sure that the Billing Information is correct on the order payment screen. The default can be to the candidates address, but can be changed as needed.