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Limited Partnership (LP) in Singapore — E-commerce Formation Guide

Choose a jurisdiction with strong payment gateway support (like Stripe or PayPal) and clear VAT/Sales Tax thresholds. Consider a US LLC for global reach or a UK/Estonian company for European market access.

Last verified: June 13, 2026

Corporate Tax

0.0%

State Tax

0.0%

Formation Cost

$85

Annual Fee

$22

Forming a Limited Partnership (LP) in Singapore as a E-commerce means a total tax burden of 0.0% and an official formation cost of $85. There is no minimum capital requirement. Standard formation takes 3-5 business days, or 1-2 business days expedited. No local director is required; the process can be managed remotely. This guide covers the steps, tax breakdown, banking options, and compliance requirements — all from verified data.

First-year total cost

$3,057

Ongoing (per year)

$2,622

Detailed cost calculator →

Why Limited Partnership (LP) for E-commerce?

Selling physical or digital goods online directly to consumers or businesses. E-commerce businesses require robust payment gateways, favorable VAT/Sales Tax regimes, and efficient customs handling.

Ideal for

  • Dropshippers
  • Amazon FBA Sellers
  • Direct-to-Consumer (DTC) Brands
  • Print-on-Demand Creators

Challenges to watch

  • Managing cross-border VAT and sales tax compliance
  • High shipping and fulfillment costs
  • Payment gateway restrictions in certain countries
  • Inventory management and customs duties

Key decision criteria

  • Access to global payment processors (Stripe, PayPal, Shopify Payments)
  • Import/export regulations and customs duties
  • Corporate tax rates and dividend withholding taxes
  • Distance selling regulations and consumer protection laws

Limited Partnership (LP) formation requirements

Minimum capital

None

Standard timeline

3-5 business days

Expedited timeline

1-2 business days

Local director

Not required

Registered office

Virtual office allowed

Notarization

Not required

A local manager (ordinarily resident in Singapore) must be appointed only if all General Partners are non-resident.

See the full guide for all documents and requirements →

Estimated breakdown (based on avg. $150,000 revenue)

Gross Revenue$150,000
Corporate Tax-$0
Formation Cost-$85
Annual Fee-$22
Net Profit$149,893

Simulate with your own revenue →

VAT / Sales Tax

Standard rate 9%. Registration threshold: 1,000,000 SGD. Foreign suppliers of digital services must register for GST under the Overseas Vendor Registration (OVR) regime if their global turnover exceeds SGD 1 million and B2C digital services to Singapore exceed SGD 100,000.

Banking & payments for E-commerce

Opening a traditional bank account in Singapore can be challenging for non-resident founders due to strict KYC and AML regulations, often requiring an in-person visit. However, digital platforms like Aspire, Wise, and Airwallex offer fully remote onboarding and are highly recommended for foreign-owned LPs.

Supported payment gateways

StripePayPalXenditAirwallexAdyenHitPay

Remote-friendly accounts

  • Aspire

    Top choice for Singapore startups. Offers multi-currency accounts, corporate cards, and fully remote onboarding.

  • Wise Business

    Excellent for multi-currency transactions and international payments with low conversion fees.

  • Airwallex

    Great alternative for cross-border businesses needing global accounts and payment gateway integration.

Singapore incentives & advantages

Section 13OA Tax Exemption

Tax exemption on specified income from designated investments.

Section 13H Venture Capital Fund Tax Incentive

Zero tax on capital gains and dividend income from qualifying investments.

Limited Partnership (LP) formation steps

1

Choose an approved business name and reserve it via ACRA's BizFile+ portal.

2

Appoint at least one General Partner and one Limited Partner.

3

Engage a Corporate Service Provider (CSP) if all partners are foreigners without Singpass.

4

Appoint a local manager (ordinarily resident in Singapore) if all General Partners are non-residents.

5

Draft and sign the Limited Partnership Agreement (LPA) outlining profit distribution and liabilities.

6

Register the LP via BizFile+ and pay the ACRA registration fees.

7

Obtain the Unique Entity Number (UEN) and Business Profile from ACRA.

8

Open a corporate bank account (e.g., Aspire, Wise) using the UEN and Business Profile.

E-commerce FAQ

Which country is best for incorporating an e-commerce company?

The US (Wyoming or Delaware LLC) is popular for global payment gateway access and low maintenance. For the EU market, Estonia (OÜ) or the UK (LTD) are excellent choices due to ease of remote management and straightforward VAT registration.

Do I need to pay VAT or Sales Tax if I sell internationally?

Yes, depending on your customers' location and your sales volume. The EU has the OSS (One Stop Shop) scheme for cross-border sales, while the US has economic nexus laws that require sales tax collection once specific state thresholds are met.

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