IRAS e-Tax Guide GST: Treatment of Vouchers (Second Edition)

This e-Tax Guide serves to explain the GST treatment of the supply and
redemption of vouchers. The relevant provisions in the GST Act are
section 35A of the GST Act and regulations 93A to 93F of the GST
(General) Regulations.

This guide is applicable to you if you are:
(a) Issuing or selling vouchers which can be used to redeem goods and/or services to be supplied by you;
(b) Issuing or selling vouchers as an intermediary, that is, the vouchers can be used to redeem goods and/or services supplied by another party;
(c) Issuing or selling vouchers as a third party operator of loyalty rewards programmes; or
(d) Supplying goods and/or services in return for vouchers issued by another party.

Source: gov.sg

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