Scope and three important change dates
The seventh-edition guide is dated 30 January 2026. It covers media owners, media agencies, creative/full-service agencies and others reselling advertising services. From 2020, reverse charge (RC) applies to relevant imported B2B services and overseas vendor registration (OVR) to imported B2C digital services. B2B here means a GST-registered customer; B2C includes unregistered businesses as well as individuals. Media-sales classification changes on 1 January 2022. From 2023, OVR expands to B2C non-digital remote services, where performance does not require recipient and performer to share a physical location. The 7% examples concern the 2022 transition; the source records 8% in 2023 and 9% from 2024.
Separate the advertising services
Media sales sell print/outdoor space, television/radio airtime or online impressions, clicks, page views, email or SMS advertising space. Media planning is professional advice charged by time or retainer. Creative/production develops concepts and artwork, including design, direction and copy, rather than delivering advertisements to viewers. Brand PR covers reputation, relationships, media releases, schedules and campaign planning. Exhibition/convention organising has its own place-of-event and business-capacity rules. A locally belonging supplier normally charges GST unless the particular international-service provision applies.
Media-sale values through the supply chain
A media owner’s direct sale value is the advertiser’s gross price, including typesetting, formatting, printing, technology and transmission needed for the space/time sold. A 15% agency discount makes the owner’s value 85% of gross price; the agency’s onward gross bill is its separate supply. If a creative agency shares the discount, each principal reports its own selling price, for example 85%, then 95%, then 100% of the gross rate. A true commission agent instead reports commission, while the owner supplies and invoices the advertiser directly. Holding companies and property agents buying and reselling media are also principals rather than mere cost-reimbursement conduits.
Historical circulation rule before 2022
Before 1 January 2022, media sales followed circulation rather than customer belonging or the advertisement’s subject. Singapore circulation was standard-rated; overseas circulation zero-rated under section 21(3)(u). The operative paragraphs and annexes use at least 51% overseas circulation for the same advertisement to zero-rate an entire mixed-circulation supply; if that test failed the whole media-sale value was standard-rated, not split. The introductory table uses “more than 51%”, but the detailed operative rule says at least 51%. Do not use this historical rule as the post-2021 classification.
Print, broadcast and mobile circulation
The 51% publication test applies only to the same edition/version distributed in multiple countries. Country editions, different languages and even country-specific modifications are separate; Her World Malaysia and Singapore follow their own circulation. New publications may use reasonably supported expected volumes; established ones use average actual circulation, reviewed periodically or on changes for future supplies, without retrospective adjustment merely because actual results differ. TV/radio must involve the same advertisement simultaneously on a regional channel. Mobile media uses subscriber line location; overseas lines specifically targeted while in Singapore count as local. Mixed mobile media uses the targeted list’s overseas-line proportion.
Internet, apps and historical invoice evidence
Before 2022, unrestricted websites/apps, or ones accessible both in and outside Singapore, generally qualified as substantially overseas; Singapore-only IP/access or an app downloadable only in the Singapore store was local. A zero-rated media invoice needed media details, advertisement dates and circulation location, with website address for web advertising. Separate local/overseas supplies and other service items clearly; keep the media owner’s purchase invoice supporting date and circulation. These are evidence rules for that historical circulation treatment, not a substitute for later customer/direct-benefit checks.
Third-party services were not media circulation
Printing, telecommunications and other supporting suppliers cannot apply media-sales circulation relief simply because their work helps an advertisement circulate. Mass SMS transmission is predominantly telecom even with graphics or typesetting; section 21(3)(q), not the old media provision, governs its potential zero-rating. Agency commission services are also distinct, normally tested under section 21(3)(j). Identify what the supplier actually sells before choosing a relief provision.
Media sales from 1 January 2022
Circulation no longer decides media-sale GST. A local supplier can zero-rate under section 21(3)(j) only when contracting with an overseas person and directly benefiting an overseas person and/or a GST-registered Singapore person. A Singapore contractual customer, or an unregistered Singapore direct beneficiary, prevents that treatment. The service is not classified as directly connected with the advertising medium or advertised subject. A local registered beneficiary does not by itself permit a local contractual sale to be zero-rated: the overseas-contract condition must also hold.
When the contractual client alone is the beneficiary
Both conditions are necessary: the agreement neither specifies nor requires service to another person; and the supplier liaises only with and is accountable only to its contractual client for deliverables. If either fails, examine the required other recipient and the party to whom deliverables are accountable. Viewers’ product knowledge is a spin-off benefit, not direct receipt of media space. The December 2021 amendment expressly clarified that both conditions must be met.
Direct-beneficiary examples 1 to 3
Example 1: an overseas agency instructs the local media owner, with no requirement to serve the local advertiser; the agency is sole beneficiary, so even locally circulated magazines may qualify from 2022. Example 2: an overseas contract specifies service to a Singapore subsidiary, which directs placement; that subsidiary is direct beneficiary. Example 3: the contract is silent but overseas HQ instructs direct liaison with its Singapore subsidiary, which controls deliverables and pays; that subsidiary is also beneficiary. In the last two, zero-rating remains possible only if the Singapore beneficiary is GST-registered and other requirements hold.
Imported media, reverse charge and OVR
An RC business is not entitled to full input credit or belongs to a group not entitled to full credit. From 2022 its overseas media purchase can attract RC regardless of circulation. Overseas OVR suppliers likewise charge unregistered Singapore customers on digital media even where advertisements circulate overseas; previously such overseas circulation was outside OVR. Non-digital media enters B2C OVR from 2023. In example 4, an overseas ad exchange authorising space delivery is deemed supplier to DSPs: it charges an unregistered local DSP; a registered local RC DSP self-accounts. Each exchange→DSP and DSP→advertiser supply separately identifies its contractual beneficiary.
Media planning and the overseas contract
Planning has no direct connection with circulation or the advertisement’s subject. A local client is standard-rated even if planning helps overseas affiliates. Overseas-client relief requires the written/oral contract and direct invoice to that overseas client, plus eligible direct beneficiaries. Before 2020 these could only be overseas; from 2020 they may include registered Singapore persons, but not unregistered Singapore persons. Planning to optimise an overseas HQ’s group investment generally directly benefits that immediate HQ; subsidiaries’ increased sales/publicity are indirect, even if HQ later recharges them.
Planning for agencies and mixed recipients
An overseas agency can be the immediate planning recipient unless the contract specifies the advertiser or requires direct dealings with it. Then the advertiser’s status matters: before 2020 any local advertiser prevents relief; from 2020 an unregistered local advertiser does. Annex B shows apportionment where identified recipients include both qualifying and non-qualifying parties. A global overseas contract with a local memorandum for work specifically provided and billed to the local entity is standard-rated for that local supply. Uncharged planning ancillary to media sales follows the principal media supply rather than becoming an artificial separate service.
Creative and production work
Concept development, art direction, design and copywriting are complete when ideas and artwork are accepted, not when advertisements later circulate. A local advertiser is taxed on the full bill, including overseas production, third-party costs at cost/mark-up and the agency’s fees. An overseas advertiser directly receiving and controlling artwork may qualify under section 21(3)(j), regardless of whether advertised land or goods are in Singapore. If agency A supplies part of work to principal B, there are two supplies: local B means A standard-rates; overseas B may qualify only with eligible beneficiary conditions, and B’s full onward package has its own advertiser test.
Brand PR and mixed direct benefits
Local contractual brand-PR clients are standard-rated. An overseas contract qualifies only with eligible direct recipients: overseas before 2020; overseas and/or registered local from 2020. Annex D requires allocating mixed qualifying/non-qualifying benefits to zero-rated and standard-rated values. PR consultation, reputation and audience relations, media-release preparation and campaign scheduling are not automatically media sales merely because they support publicity.
Exhibitions and conventions
Events overseas may be zero-rated under section 21(3)(i) regardless of local/overseas customer. Singapore events under section 21(3)(k) require a contract with an overseas person wholly in business capacity, and eligible direct beneficiaries wholly in business capacity. Before 2020 these were overseas only; from 2020 registered Singapore beneficiaries can also qualify. A Singapore exhibition/convention supplied to an individual privately is standard-rated, even if the person belongs overseas. Refer to the specific exhibition guide for ancillary-service detail.
When the 2022 transitional rules matter
A media supply straddles 1 January 2022 when invoice, performance or payment occurs wholly/partly from that date. General timing is earlier invoice or payment unless an allowed performance election is used, or a pre-2022 invoice concerns a supply losing zero-rating/out-of-scope status, including an RC purchase. Keep invoice, payment and performance evidence. Elections require no form or prior approval, but document the allocation and observe historical credit-note deadlines. These are rules for the 2022 treatment change, not the separate 2023/2024 rate increases.
A supply becoming zero-rated
For an overseas contract with eligible overseas/registered-local beneficiaries and local circulation, treatment changes from standard to zero. If invoice or any payment occurs before 2022 and service occurs wholly/partly afterwards, elect zero-rating on the higher of post-change performance value or post-change payment. Without election, use ordinary timing. A tax invoice already issued requires a credit note by 15 January 2022 to reverse earlier GST. Annex F includes both pre- and post-change invoice branches; a post-change invoice with full post-change payment is already fully zero-rated under ordinary timing even if some performance was earlier.
| Invoice | Service performance | Payment | Treatment |
|---|---|---|---|
| Before 1 Jan 2022 | On/after 1 Jan 2022 | Before 1 Jan 2022 | Default: all at historical 7%. Elect zero on the higher post-change service/payment value. |
| Before 1 Jan 2022 | On/after 1 Jan 2022 | On/after 1 Jan 2022 | Default: all at historical 7%. Elect zero on the higher post-change service/payment value. |
| Before 1 Jan 2022 | On/after 1 Jan 2022 | Split across 1 Jan 2022 | Default: all at historical 7%. Elect zero on the higher post-change service/payment value. |
| Before 1 Jan 2022 | Split across 1 Jan 2022 | Before 1 Jan 2022 | Default: all at historical 7%. Elect zero on the higher post-change service/payment value. |
| Before 1 Jan 2022 | Split across 1 Jan 2022 | On/after 1 Jan 2022 | Default: all at historical 7%. Elect zero on the higher post-change service/payment value. |
| Before 1 Jan 2022 | Split across 1 Jan 2022 | Split across 1 Jan 2022 | Default: all at historical 7%. Elect zero on the higher post-change service/payment value. |
| On/after 1 Jan 2022 | On/after 1 Jan 2022 | Before 1 Jan 2022 | Default: pre-change payments at 7%, post-change payments at zero. Elect zero on the higher post-change service/payment value. |
| On/after 1 Jan 2022 | On/after 1 Jan 2022 | On/after 1 Jan 2022 | Default: all zero-rated; invoice and full payment are post-change. |
| On/after 1 Jan 2022 | On/after 1 Jan 2022 | Split across 1 Jan 2022 | Default: pre-change payments at 7%, post-change payments at zero. Elect zero on the higher post-change service/payment value. |
| On/after 1 Jan 2022 | Split across 1 Jan 2022 | Before 1 Jan 2022 | Default: pre-change payments at 7%, post-change payments at zero. Elect zero on the higher post-change service/payment value. |
| On/after 1 Jan 2022 | Split across 1 Jan 2022 | On/after 1 Jan 2022 | Default: all zero-rated; invoice and full payment are post-change. |
| On/after 1 Jan 2022 | Split across 1 Jan 2022 | Split across 1 Jan 2022 | Default: pre-change payments at 7%, post-change payments at zero. Elect zero on the higher post-change service/payment value. |
Examples 5 and 6: electing zero-rating
Example 5 has S$1,000 media value, S$300 advance on 28 December 2021, full service on 5 January 2022, S$700 balance on 10 January and invoice on 14 January. Ordinary timing taxes S$300 at historical 7% and S$700 at zero; the election zero-rates all because all service is post-change. Example 6 issues the tax invoice on 28 December, performs on 2 January and receives payment on 15 January: ordinary timing taxes all at 7%, but full post-change performance allows a whole-value zero-rate election with the required credit note by 15 January.
A pre-change invoice losing relief
This covers local customers buying overseas-circulated media, and OVR digital media sold to unregistered local customers for overseas circulation. If pre-2022 invoice but no payment or performance before change, all is 7% taxable. If either is partly before change, tax the lower of post-change performance or post-change payment; equivalently preserve old treatment for the higher pre-change portion. Local output tax is due in the period containing the earliest new invoice, relevant payment or 15 January 2022. An earlier tax invoice needs credit note and replacement tax invoice for the taxable portion by that date.
Examples 7 and 8: lower post-change amount
Example 7 invoices S$1,000 on 21 December 2021, receives S$400 on 28 December and S$600 on 8 January, with S$300 performance on 30 December and S$700 on 2 January. The lower post-change amount is S$600, so that is taxed at 7% and S$400 remains zero-rated. Issue a S$600 credit note against zero-rated value and a new 7% invoice by 15 January. Example 8’s overseas OVR vendor invoices on 20 December, receives S$300 on 23 December and S$700 on 15 January, with all service on 10 January: only S$700 is taxed; S$300 remains outside scope.
A post-change invoice losing relief
Ordinary timing taxes post-change invoicing/payment, while pre-change payments keep old treatment. Where any service was performed before change, elect the old zero-rate/out-of-scope treatment on the higher of pre-change performance or pre-change payment. If a tax invoice has already charged GST, credit it by 15 January 2022 as required. Full pre-change payment remains wholly old treatment regardless of later service. Examples 9 and 10 perform entirely on 28 December 2021, invoice on 5 January and receive payment on 15 January: normally 7%, but an election makes the whole local supply zero-rated or the whole OVR supply outside scope.
| Invoice | Service performance | Payment | Treatment |
|---|---|---|---|
| Before 1 Jan 2022 | Before 1 Jan 2022 | Before 1 Jan 2022 | All zero-rated because full payment is pre-change. |
| Before 1 Jan 2022 | On/after 1 Jan 2022 | Before 1 Jan 2022 | All zero-rated because full payment is pre-change. |
| Before 1 Jan 2022 | Split across 1 Jan 2022 | Before 1 Jan 2022 | All zero-rated because full payment is pre-change. |
| Before 1 Jan 2022 | Before 1 Jan 2022 | On/after 1 Jan 2022 | Tax the lower post-change service/payment value; retain zero-rated treatment for the balance. |
| Before 1 Jan 2022 | On/after 1 Jan 2022 | On/after 1 Jan 2022 | Tax the lower post-change service/payment value; retain zero-rated treatment for the balance. |
| Before 1 Jan 2022 | Split across 1 Jan 2022 | On/after 1 Jan 2022 | Tax the lower post-change service/payment value; retain zero-rated treatment for the balance. |
| Before 1 Jan 2022 | Before 1 Jan 2022 | Split across 1 Jan 2022 | Tax the lower post-change service/payment value; retain zero-rated treatment for the balance. |
| Before 1 Jan 2022 | On/after 1 Jan 2022 | Split across 1 Jan 2022 | Tax the lower post-change service/payment value; retain zero-rated treatment for the balance. |
| Before 1 Jan 2022 | Split across 1 Jan 2022 | Split across 1 Jan 2022 | Tax the lower post-change service/payment value; retain zero-rated treatment for the balance. |
| On/after 1 Jan 2022 | Before 1 Jan 2022 | Before 1 Jan 2022 | All zero-rated because full payment is pre-change. |
| On/after 1 Jan 2022 | On/after 1 Jan 2022 | Before 1 Jan 2022 | All zero-rated because full payment is pre-change. |
| On/after 1 Jan 2022 | Split across 1 Jan 2022 | Before 1 Jan 2022 | All zero-rated because full payment is pre-change. |
| On/after 1 Jan 2022 | Before 1 Jan 2022 | On/after 1 Jan 2022 | Default: post-change payments taxable. Elect zero-rated for the higher pre-change service/payment value; tax the remainder. |
| On/after 1 Jan 2022 | On/after 1 Jan 2022 | On/after 1 Jan 2022 | Default: post-change payments taxable; pre-change payments zero-rated. |
| On/after 1 Jan 2022 | Split across 1 Jan 2022 | On/after 1 Jan 2022 | Default: post-change payments taxable. Elect zero-rated for the higher pre-change service/payment value; tax the remainder. |
| On/after 1 Jan 2022 | Before 1 Jan 2022 | Split across 1 Jan 2022 | Default: post-change payments taxable. Elect zero-rated for the higher pre-change service/payment value; tax the remainder. |
| On/after 1 Jan 2022 | On/after 1 Jan 2022 | Split across 1 Jan 2022 | Default: post-change payments taxable; pre-change payments zero-rated. |
| On/after 1 Jan 2022 | Split across 1 Jan 2022 | Split across 1 Jan 2022 | Default: post-change payments taxable. Elect zero-rated for the higher pre-change service/payment value; tax the remainder. |
Imported RC media with a pre-change invoice
For overseas-circulated media that becomes RC-taxable, a pre-2022 invoice with no earlier payment/performance taxes all; part pre-change payment or received service leaves the lower post-change payment/service value subject to RC. Normally account in the earlier payment period or the period containing 15 January 2022. Example 11 invoices on 20 December, performs on 20 January and pays on 1 February: all is RC-taxable in the period containing 15 January. Report eligible corresponding input tax subject to ordinary recovery, rather than assume full recovery.
RC posting-date and longer-period exceptions
If the business normally uses earlier posting/payment timing and both dates are from 2022, use that ordinary period instead of 15 January. Example 12 posts/pays on 1 February, so reports then and assesses corresponding input tax in that period. If elected to account at longer-period end and the day after that end is from 2022, use the period containing that day: example 13 ends on 31 March and accounts in April–June. If that next day was before 2022, use the 15 January period: example 14’s longer period ends 31 October 2021, service was received 1 October and invoice/payment occur 1/5 February 2022; the pre-change service entitlement must still be assessed under the election rules, rather than treating the illustrated historic timing as a new standard deadline.
RC purchases invoiced after change
If the business normally uses earlier posting/payment timing and both dates are from 2022, use that ordinary period instead of 15 January. Example 12 posts/pays on 1 February, so reports then and assesses corresponding input tax in that period. If elected to account at longer-period end and the day after that end is from 2022, use the period containing that day: example 13 ends on 31 March and accounts in April–June. If that next day was before 2022, use the 15 January period. Example 14 invoices on 1 October 2021, ends the longer period on 31 October, pays on 1 February 2022 and receives all services on 5 February; with no pre-change payment or service, all is RC-taxable at historical 7% in the period containing 15 January 2022.
QRS Japan and the Singapore regional headquarters
Annex G scenario 1 bills planning and media separately to Japan’s QRS Asia. Planning qualifies for zero-rating; pre-2022 media follows local/overseas or same-edition regional 51% circulation, with failure standard-rating all. From 2022 media may zero-rate because QRS is overseas contractual/direct recipient. Scenario 2’s Singapore HQ buys planning for Asia Pacific plus Singapore, Thailand and Malaysia media. Overall planning is standard-rated; before 2022 only overseas media zero-rates, while from 2022 all its media purchases from the Singapore agency are standard-rated because the contract is local. The Thai/Malaysian procurement chain’s 85% owner price and 95% onward price are separate principal supplies.
| Invoice | Service performance | Payment | Treatment |
|---|---|---|---|
| Before 1 Jan 2022 | Before 1 Jan 2022 | Before 1 Jan 2022 | All outside RC/OVR because full payment is pre-change. |
| Before 1 Jan 2022 | On/after 1 Jan 2022 | Before 1 Jan 2022 | All outside RC/OVR because full payment is pre-change. |
| Before 1 Jan 2022 | Split across 1 Jan 2022 | Before 1 Jan 2022 | All outside RC/OVR because full payment is pre-change. |
| Before 1 Jan 2022 | Before 1 Jan 2022 | On/after 1 Jan 2022 | Tax the lower post-change service/payment value; retain outside RC/OVR treatment for the balance. |
| Before 1 Jan 2022 | On/after 1 Jan 2022 | On/after 1 Jan 2022 | Tax the lower post-change service/payment value; retain outside RC/OVR treatment for the balance. |
| Before 1 Jan 2022 | Split across 1 Jan 2022 | On/after 1 Jan 2022 | Tax the lower post-change service/payment value; retain outside RC/OVR treatment for the balance. |
| Before 1 Jan 2022 | Before 1 Jan 2022 | Split across 1 Jan 2022 | Tax the lower post-change service/payment value; retain outside RC/OVR treatment for the balance. |
| Before 1 Jan 2022 | On/after 1 Jan 2022 | Split across 1 Jan 2022 | Tax the lower post-change service/payment value; retain outside RC/OVR treatment for the balance. |
| Before 1 Jan 2022 | Split across 1 Jan 2022 | Split across 1 Jan 2022 | Tax the lower post-change service/payment value; retain outside RC/OVR treatment for the balance. |
| On/after 1 Jan 2022 | Before 1 Jan 2022 | Before 1 Jan 2022 | All outside RC/OVR because full payment is pre-change. |
| On/after 1 Jan 2022 | On/after 1 Jan 2022 | Before 1 Jan 2022 | All outside RC/OVR because full payment is pre-change. |
| On/after 1 Jan 2022 | Split across 1 Jan 2022 | Before 1 Jan 2022 | All outside RC/OVR because full payment is pre-change. |
| On/after 1 Jan 2022 | Before 1 Jan 2022 | On/after 1 Jan 2022 | Default: post-change payments taxable. Elect outside RC/OVR for the higher pre-change service/payment value; tax the remainder. |
| On/after 1 Jan 2022 | On/after 1 Jan 2022 | On/after 1 Jan 2022 | Default: post-change payments taxable; pre-change payments outside RC/OVR. |
| On/after 1 Jan 2022 | Split across 1 Jan 2022 | On/after 1 Jan 2022 | Default: post-change payments taxable. Elect outside RC/OVR for the higher pre-change service/payment value; tax the remainder. |
| On/after 1 Jan 2022 | Before 1 Jan 2022 | Split across 1 Jan 2022 | Default: post-change payments taxable. Elect outside RC/OVR for the higher pre-change service/payment value; tax the remainder. |
| On/after 1 Jan 2022 | On/after 1 Jan 2022 | Split across 1 Jan 2022 | Default: post-change payments taxable; pre-change payments outside RC/OVR. |
| On/after 1 Jan 2022 | Split across 1 Jan 2022 | Split across 1 Jan 2022 | Default: post-change payments taxable. Elect outside RC/OVR for the higher pre-change service/payment value; tax the remainder. |
Arranging fees and overseas filming
Annex G scenario 3 has a local agency billing a local advertiser directly for media while charging a Japan agency an arranging fee. Media is local standard-rated both before and after 2022; the separate arranging service can zero-rate to the overseas agency. Scenario 4 creates campaigns for a Singapore Asia-Pacific HQ with most filming overseas: all internal and third-party production remains standard-rated because the creative contract is local, not because of filming or eventual circulation location.
Creative packages versus necessary web technology
Annex G scenario 5 combines independently capable creative and media services at one price: allocate a value to each and apply its own treatment. Do not assume a package automatically inherits one relief. Scenario 6’s banner, button, pop-up, floating and other effects necessary to sell a website’s media space are ancillary technology, so follow the principal media sale. Before 2022 access geography decided; from 2022 the overseas-contract and eligible direct-beneficiary tests govern. Some annex shorthand mentions a registered local beneficiary alone, but it does not remove the main text’s overseas-contract condition.
Free magazines and controlled circulation
Annex G scenario 7 generally requires deemed output tax at open-market value for each free commercial current-issue gift costing more than S$200 where input tax was allowed. Complimentary copies to an advertiser in that issue do not attract GST; valueless past issues do not either. Controlled circulation of not-for-sale magazines avoids gift GST where fulfilling advertisers’ contractual obligation to target selected readers and free copies exceed 95% of the same magazine version. This specific 95% condition is separate from the old media 51% overseas test.
Cash sponsorship, goods sponsorship and participants
Annex G scenarios 8–9 require GST where the media owner supplies advertising, publicity or facilities in return for sponsorship. Use open-market value of benefits. If indeterminable, cash sponsorship is GST-inclusive and tax uses r/(100+r); for goods sponsorship use the goods’ open-market value. Scenario 10 has goods donated specifically to programme participants rather than the media owner, so the owner does not account for GST on those gifts. Identify reciprocal benefits and the actual recipient; “sponsorship” is not a universal exemption.
Reading the annex matrices and edition history
Annexes A–E organise media modes, planning/creative/PR beneficiary branches and advertiser-versus-agency summaries. Local contractual planning, creative and PR remain standard-rated; eligible overseas branches zero-rate and mixed beneficiary branches apportion. Annex F separately distinguishes a supply gaining relief from local/OVR/RC supplies losing relief, including pre/post invoice cases. The amendment record covers 2019 direct-benefit changes, 2021 media transition and dual-condition clarification, 2022 imported non-digital services and 2023 rate footnote; no separate 2026 change is described. Guide enquiries use IRAS Contact Us.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
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