E-commerce Business Registration in Singapore: Shopee, Lazada and Amazon

By Lucas Seah, Founder of Excellence Singapore Group | Last Updated: October 2026

You do not need a registered business to start selling on Shopee, Lazada or Amazon in Singapore. You can open an individual seller account with your NRIC and list items right away, which suits casual or small-scale selling. You do need a registered company with a UEN once you want a Shopee Mall or LazMall store or a business seller account. And once your selling becomes an ongoing business carried on for profit, the Accounting and Corporate Regulatory Authority (ACRA) requires you to register a business, which can be a sole proprietorship or a company.

The simple rule: register when selling stops being a hobby and becomes a real, continuing business. Below we cover when a UEN is required, what triggers ACRA registration, how Amazon differs, and what registering brings, including the resident-director duty, GST at the S$1 million mark, and how the business is taxed.

Key Takeaways

• An individual can sell on the Shopee or Lazada marketplace without registering a business, using an individual seller account tied to an NRIC.
• A registered company with a UEN is required for a Shopee Mall or LazMall store and for business seller accounts.
• ACRA requires you to register once you carry on business for profit on a continuing basis, regardless of which platform you sell on.
• Amazon Global Selling requires business and identity verification before you can sell.
• A Singapore company needs at least one director who is ordinarily resident in Singapore.
• GST registration applies once your taxable turnover passes S$1 million; business income is taxable either way.

Do you need to register a company to sell on Shopee or Lazada?

No, not at the very start. Both Shopee and Lazada let you open an individual seller account with your NRIC and begin listing without any business registration. This is the right path for casual sellers: someone clearing out wardrobe items, a hobbyist selling handmade goods, or anyone testing whether a product idea sells.

You move beyond an individual account once any of these is true: you want a Shopee Mall or LazMall storefront, you want a business seller account, or your selling has become an ongoing business carried on for profit. The last point is the one most sellers underestimate. Once you are buying stock to resell regularly and running it like a business, ACRA’s registration requirement applies even if you are still on a basic account.

The contrast below shows the two starting points side by side, so you can see which one matches where you are today.

If you have decided to register, our guide on how to register a company in Singapore walks through the full incorporation process, and our overview of choosing the right business structure helps you pick between a sole proprietorship and a private limited company.

When must you register your online business with ACRA?

The legal test is straightforward: if you carry on a business for profit on a continuing basis in Singapore, you must register it with ACRA. There is no special online-only exemption. A web shop run as a real business is treated the same as a physical one.

Signals that you have crossed from casual selling into a business that should be registered include:

• You buy stock specifically to resell it, regularly, rather than clearing personal items.
• Selling is repeated and continuing, not a one-off.
• You intend to make a profit and reinvest takings into more stock or advertising.
• You market the shop, build a brand, or run it under a trade name.

When you register, you also choose a business structure on the ACRA business structure page. A small operation might start as a sole proprietorship, while a growing store with stock, staff or outside money usually incorporates a private limited company. Before listing, check whether your products need any licence using our guide on business licences and permits.

Shopee Mall and LazMall: the UEN requirement

Shopee Mall and LazMall are the platforms’ premium, verified storefronts, and they are reserved for businesses. To open one you need a registered company with a Unique Entity Number (UEN), the standard identifier ACRA issues to every registered Singapore entity. An individual NRIC account cannot become a Mall store.

The same applies to business seller accounts more broadly: once you want the business-tier features, you supply a UEN and trade as a registered entity rather than a private individual. For sellers who want the trust signal of a verified Mall badge, registering a company is the entry ticket, not an optional upgrade.

Running a registered store also means keeping proper records. Our guide on accounting and compliance in Singapore explains the bookkeeping and filing that follow once you have a UEN, and our list of essential business operations every SME must set up covers the groundwork.

Selling on Amazon: business and identity verification

Amazon Global Selling is stricter on verification than a basic marketplace account. Before you can sell, Amazon runs business and identity verification, which means confirming who you are and the legal entity behind the account. A registered company with proper documents makes this smoother and is usually expected beyond very small-scale selling.

So a serious Amazon seller in Singapore should plan to register a company, sort out a business bank account, and keep clean records from day one. Our guide on opening a corporate bank account in Singapore covers that step, which most marketplaces and payment processors expect once you trade as a business.

What does registering actually bring?

Registering is not just a form. It creates real, ongoing duties, and a few genuine advantages.

A resident-director duty. A Singapore private limited company must have at least one director who is ordinarily resident in Singapore. If you are a local founder this is simply you. If you are based overseas, you will need a qualifying resident director, which our guide on opening a business in Singapore as a foreigner explains.

GST once turnover passes S$1 million. You must register for GST with the Inland Revenue Authority of Singapore once your taxable turnover exceeds S$1 million in a calendar year, or is reasonably expected to exceed it in the next 12 months. Below that you can stay unregistered, which keeps your prices simpler for consumers. Our GST registration threshold guide covers when and how to register.

Business income tax. Profit from selling online is taxable. A sole proprietor pays at personal income tax rates on the business profit, while a private limited company is taxed at the corporate tax rate on its own profits. You can confirm the current treatment on the IRAS website. Incorporating is also cheaper than many sellers think, as our guide on registering a company from S$1 in capital explains.

Sole proprietorship or Pte Ltd for an online shop?

For a small, low-risk shop run by one person, a sole proprietorship is cheap and fast, but you and the business are legally the same person, so your personal assets are exposed if anything goes wrong. A private limited company is a separate legal entity with limited liability, which matters more as you hold stock, take on suppliers, or sell higher-value goods.

Most growing e-commerce sellers end up incorporating a private limited company for the limited liability, the credibility a UEN gives with platforms and payment providers, and the ability to bring in a co-founder or investor later. Our comparison of sole proprietorship vs private limited vs LLP lays out the trade-offs.

Dropshipping in Singapore: Do You Need to Register?

Yes, once it is a real business. ACRA lists dropshipping, along with running an online store and selling through social media, among the activities that need registration when you carry them out for profit on a regular basis (ACRA). Not holding the stock yourself does not change this: you are the seller, so the rules in this guide apply to you.

The main exemption is narrow. You do not need to register if you trade under your full NRIC name and nothing else; any store or brand name must be registered. Not registering when you should can lead to a fine of up to S$10,000 or up to two years’ imprisonment.

Sole proprietorship or company. A sole proprietorship is the quickest way to start testing products, but you and the business are legally the same person, and you must be at least 18 to register. A private limited company keeps your personal assets apart from the business. Our company incorporation service can set one up when you are ready.

Income tax. IRAS names dropshipping among the online activities whose profits are taxable, whether you run them part-time or full-time. A sole proprietor pays tax on the net profit at personal progressive rates and must file a return if net trade income exceeds S$6,000 a year, or if total taxable income exceeds S$22,000; a company pays corporate tax on its own profits. Selling through an overseas platform does not move the income offshore: if you choose the products and handle orders from Singapore, IRAS treats the income as Singapore-sourced (IRAS).

GST and overseas suppliers. The S$1 million GST threshold applies, and where the goods travel matters. A sale shipped from an overseas supplier straight to a customer outside Singapore is an out-of-scope supply: you do not charge GST on it or report it in a GST return (IRAS). Sales to customers in Singapore are different. Non-dutiable goods worth S$400 or less, sent from overseas by air or post, are low-value goods, and since 1 January 2023 they fall within GST. On direct sales, such as through your own website, a seller that is not GST-registered must count them towards the S$1 million threshold, and a GST-registered seller must charge GST on them to customers who are not GST-registered (IRAS). On Shopee, Lazada or Amazon, the marketplace operator may, under certain conditions, be regarded as the supplier of the low-value goods and account for the GST instead.

Frequently Asked Questions

Do I need to register a company to sell on Shopee in Singapore?

Not to start. You can sell on the Shopee marketplace as an individual seller using your NRIC, with no business registration, which suits casual or small-scale selling. You need a registered company with a UEN once you want a Shopee Mall store or a business seller account. Once your selling has become an ongoing business carried on for profit, you must register a business with ACRA, which can be a sole proprietorship or a company.

Can I sell on Lazada without a business registration?

Yes. Lazada allows individual sellers to open an account and list items without registering a business, which is fine for casual selling. To open a LazMall store or trade as a business seller you need a registered company with a UEN, and once your selling is a continuing business for profit, ACRA requires you to register it as a business, which can be a sole proprietorship.

When do I have to register my online business with ACRA?

You must register once you carry on business for profit on a continuing basis. In practice that means buying stock to resell regularly, repeated and ongoing sales, and the intention to make a profit. Clearing out personal items occasionally does not count, but running a real, continuing shop does.

Do I need a UEN to sell on Shopee Mall?

Yes. Shopee Mall and LazMall are verified business storefronts, so you need a registered company with a Unique Entity Number to open one. A UEN is the identifier ACRA issues to every registered Singapore entity, and an individual NRIC seller account cannot be upgraded into a Mall store.

Do online sellers need to register for GST?

Only once your taxable turnover exceeds S$1 million in a calendar year, or is reasonably expected to exceed it in the next 12 months, at which point GST registration with IRAS is required. Below that threshold you generally do not register, which keeps pricing simpler for consumers. Business income remains taxable regardless of whether you are GST-registered.

Should an online seller be a sole proprietor or a private limited company?

A sole proprietorship is cheaper and faster for a very small, low-risk shop, but you carry unlimited personal liability. A private limited company is a separate legal entity with limited liability, taxed at the corporate rate, and is what most growing sellers choose for protection, credibility with platforms, and the ability to raise capital.

Is dropshipping legal in Singapore?

Yes. Dropshipping is a way of fulfilling orders, and the same rules apply to it as to any other online shop: register the business with ACRA once you sell for profit on a regular basis, unless you trade under your full NRIC name only; declare the profits to IRAS; and register for GST if your taxable turnover exceeds S$1 million. Check whether the products you sell need a licence before you list them.

Do I need to register a business to dropship?

Yes, in most cases. ACRA lists dropshipping among the activities that need registration when carried out for profit on a regular basis. The main exemption is trading under your full NRIC name with nothing added; any store or brand name must be registered. Not registering when required can lead to a fine of up to S$10,000 or up to two years’ imprisonment.

Ready to register your e-commerce business?

Whether you are crossing from casual selling into a real business, opening a Shopee Mall or LazMall store, or setting up to sell on Amazon, getting the structure and UEN right early saves trouble later. If you would like help registering a company, choosing between a sole proprietorship and a Pte Ltd, or sorting out GST, talk to us and we will guide you through it.