Singapore GST indirect tax FAQs for Pearson VUE Customers

Effective 01 January 2023 the tax rules will change from only applying to digital services to applying to all sales Pearson VUE makes into Singapore.

Singapore introduced GST (“Goods and Services Tax”) regime applicable to Overseas Vendors of digital services in the context of business-to-consumer transactions in Singapore. This means that overseas businesses such as NCS Pearson Inc (Pearson VUE US) are 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 is displayed on invoices and payment confirmation.

Effective 01 January 2023 the tax rules will change from only applying to digital services to applying to all sales Pearson VUE makes into Singapore.

The Singapore GST system for Overseas Vendors was implemented 01 January 2020, Pearson VUE began collecting 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

• Effective 01 Jan 2023, candidates taking any exam in Singapore will be charged tax and any other related purchases are subject to tax.
• Effective 01 Jan 2023, all voucher sales made to customers in Singapore are subject to tax. The reverse charge mechanism will be applied if customers in Singapore provide their taxpayer ID at the point of sale.
• Effective 01 Jan 2020, Candidates taking 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 are subject to Singapore GST.

Effective 01 Jan 2023, Pearson VUE will begin to charge GST on voucher sales. Where applicable, the GST-registered business customers will perform reverse charge on these overseas purchases if they fall within the scope of reverse charge and have provided their taxpayer ID at the time of sale.

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.