Selling digital products on Shopify in Singapore

Information checked as of 13 October 2026

Templates, e-books, presets, printables, online courses and memberships can all be sold from a Shopify store. There's no stock or shipping, but there are questions physical sellers don't face: how files get delivered, how GST works when a buyer could be anywhere, and what refunds you owe for something that can't be returned. This guide covers each one for a Singapore business.

This is general information, not tax or legal advice. It summarises Shopify, IRAS, CASE, PDPC and IPOS pages as of the date above. GST zero-rating depends on facts about each customer, so check with IRAS or a tax adviser.

Delivering digital products on Shopify

Shopify's help page says you mark the product as not physical so no shipping is charged, and that you need an app to send download links. Shopify's own free Digital Products app is the simplest option. According to Shopify's help page and product page, it lets you:

• Upload files, or add a link to a supported provider such as a course or cloud storage page.
• Attach up to 50 files per variant, up to 5 GB in total, with no download bandwidth limit.
• Set an access limit on how many times a customer can download a file or open a link.
• Combine digital files with physical products.

Other download apps on the Shopify App Store include Sky Pilot, SendOwl and Filemonk. They typically add things like streaming video, licence keys or PDF stamping. These are examples, not recommendations; compare features and the pricing section of each listing.

Courses and memberships

For courses, apps such as Courses Plus host lessons, quizzes and certificates behind a customer login. For memberships with recurring payments and member-only perks, apps such as Appstle Memberships handle the billing and gated content. Check how each app handles access after a refund or a cancelled subscription, and whether customers in Singapore can pay with the methods they expect (see our PayNow guide). Live classes or coaching are services; our service business guide covers bookings.

GST on digital products

If you aren't GST-registered, you don't charge GST. Our GST guide explains when registration becomes compulsory. If you are registered:

Customers in Singapore

IRAS's e-commerce page says you must standard-rate services supplied over the internet to local customers, so charge GST at the prevailing rate.

Customers overseas

You can zero-rate (charge 0% GST) only if the sale counts as an international service under section 21(3) of the GST Act. The common provision is section 21(3)(j). IRAS's international services page, its 21(3)(j) flowchart and the e-commerce page set out the conditions:

• The service is supplied under a contract with a person who belongs outside Singapore.
• It directly benefits a person who belongs overseas and is outside Singapore when the service is performed, or a GST-registered person in Singapore.
• It isn't directly connected with land or goods in Singapore.

Belonging status needs evidence. IRAS says that if a customer has a Singapore address, a Singapore email domain or a Singapore IP address in your records, you should generally treat them as belonging in Singapore; without such information, get a declaration of where they live. An overseas customer who buys while visiting Singapore doesn't meet the "outside Singapore" condition. BDO notes that a common mistake is assuming every sale to a foreigner can be zero-rated.

How Shopify handles it

Shopify calculates tax from your tax settings and the customer's address. Digital products often have no shipping address, and a billing address alone may not prove where a customer belongs or was when buying, so Shopify's settings won't make the zero-rating decision for you. Keep your own records of each overseas customer's location evidence, and ask your accountant how to reflect zero-rated sales in your GST return.

The OVR regime, for context

The overseas vendor registration (OVR) regime is for businesses that belong outside Singapore. IRAS's overseas businesses page says those with annual global turnover above S$1 million and B2C sales of remote services or low-value goods to Singapore above S$100,000 must register and charge Singapore GST. Digital services came into scope on 1 January 2020 (IRAS announcement), and all remote services from 1 January 2023. A Singapore-based Shopify merchant follows the normal GST rules instead. OVR matters to you mainly as a buyer: foreign apps and tools you pay for may charge you Singapore GST. Selling into other countries can also bring their digital tax rules into play; check each market before you scale there.

Refunds and consumer law

• The Lemon Law generally doesn't cover downloads. CASE says the Lemon Law doesn't apply to services, and the Ministry of Law's LawGoWhere guide and a legal guide say virtual goods aren't covered either.
• Unfair practices are still banned. The CPFTA prohibits misleading customers, so describe file formats, software needed, what's included and how long access lasts.
• Write a clear policy. Many digital sellers refund faulty or undelivered files but not change-of-mind purchases once a file is downloaded. Whatever you choose, show it before checkout and apply it consistently. If you refund, revoke access in your app. Our returns guide covers Shopify's refund settings.

Customer data and the PDPA

Digital sellers collect emails for delivery, and course and membership apps hold logins and progress data. Under the PDPA, use delivery emails only for delivery unless the customer agrees to marketing, check where each app stores data, and keep any location evidence you collect for GST secure. Our PDPA guide has the checklist.

Piracy and licence terms

Original templates, e-books, photos and courses are protected by copyright automatically; IPOS explains that there is no registration system for copyright in Singapore. To limit sharing:

• Publish a licence: personal or commercial use, number of users, and whether buyers can resell or share files.
• Use access limits and expiring links, which the Digital Products app supports.
• Consider apps that stamp PDFs with the buyer's details or stream video rather than allow downloads.
• Keep dated originals as evidence of authorship, and use platforms' takedown processes when copies appear.

Protecting your brand name is separate; see our guide to trademarking your Shopify brand in Singapore.

Setup checklist

1. Create products with shipping turned off and install a delivery app.
2. Set access limits and test delivery emails.
3. Add a licence and refund policy, and show both before checkout.
4. If GST-registered, charge GST to Singapore customers.
5. Decide whether you'll zero-rate overseas sales, and collect and keep evidence of where each customer belongs.
6. Update your privacy policy for delivery and course apps.
7. Watch for pirated copies and keep your originals.

Frequently asked questions

How do I sell digital downloads on Shopify?

Shopify says you need an app to deliver download links, such as its free Shopify Digital Products app. You attach files or links to a product, and the customer gets a link after purchase. The app supports up to 50 files per variant with a combined size of up to 5 GB, and lets you set access limits.

Do I charge GST on digital products sold to Singapore customers?

If your business is GST-registered, yes. IRAS says services supplied over the internet to local customers are standard-rated. Whether you must register depends on your taxable turnover; see IRAS's registration rules.

Can I zero-rate digital sales to overseas customers?

Often, but only if the sale qualifies as an international service under section 21(3) of the GST Act. Under section 21(3)(j), IRAS says the service must be supplied under a contract with a customer who belongs outside Singapore and directly benefit someone who is outside Singapore when the service is performed (or a GST-registered person in Singapore). You also need to keep evidence of where the customer belongs.

Does Singapore's Lemon Law cover digital downloads?

Generally no. CASE says the Lemon Law doesn't apply to services, and the Ministry of Law's LawGoWhere guide says online purchases of virtual goods aren't covered. The CPFTA's rules against unfair practices still apply, so describe your product accurately and publish a clear refund policy.

What is the OVR regime and does it apply to me?

The overseas vendor registration regime makes overseas businesses with global turnover above S$1 million and B2C sales of remote services or low-value goods to Singapore above S$100,000 register for Singapore GST. It's for businesses that belong outside Singapore, so a Singapore-based Shopify merchant follows the normal GST rules instead.

Planning a digital product? A Shopify trial lets you upload a file with the free Digital Products app, set an access limit and run a test purchase before you launch.

Start a Shopify trial →

References

Rules, features and fees change, so check the live page before you act on anything here.

1. Digital Products, Shopify Help Center. Accessed 13 October 2026.
2. Selling services or digital products, Shopify Help Center. Accessed 13 October 2026.
3. Sell digital products online, Shopify. Accessed 13 October 2026.
4. Shopify Digital Products, Shopify App Store. Accessed 13 October 2026.
5. Sky Pilot ‑ Digital Downloads, Shopify App Store. Accessed 13 October 2026.
6. SendOwl, Shopify App Store. Accessed 13 October 2026.
7. Digital Downloads ‑ Filemonk, Shopify App Store. Accessed 13 October 2026.
8. Courses Plus, Shopify App Store. Accessed 13 October 2026.
9. Appstle Memberships, Shopify App Store. Accessed 13 October 2026.
10. e-Commerce, Inland Revenue Authority of Singapore. Accessed 13 October 2026.
11. Providing international services, Inland Revenue Authority of Singapore. Accessed 13 October 2026.
12. Flowchart: zero-rating under section 21(3)(j), Inland Revenue Authority of Singapore. Accessed 13 October 2026.
13. Singapore: zero-rating of support services, BDO Indirect Tax News. Accessed 13 October 2026.
14. Overseas businesses supplying remote services and low-value goods to Singapore, Inland Revenue Authority of Singapore. Accessed 13 October 2026.
15. GST payable on overseas digital services from 1 Jan 2020, IRAS newsroom. Accessed 13 October 2026.
16. CPFTA and Lemon Law, Consumers Association of Singapore. Accessed 13 October 2026.
17. I bought something and it doesn't work, LawGoWhere, Ministry of Law. Accessed 13 October 2026.
18. A consumer's A-Z guide to Lemon Law, Singapore Law Advisory. Accessed 13 October 2026.
19. Consumer Protection (Fair Trading) Act, Ministry of Trade and Industry. Accessed 13 October 2026.
20. Personal Data Protection Act overview, Personal Data Protection Commission. Accessed 13 October 2026.
21. Copyright, Intellectual Property Office of Singapore. Accessed 13 October 2026.