Taiwan

From 1 May 2017, Taiwanese Value Added Tax (VAT) applies to the supply of cross-border digital services by non-residents to Taiwanese customers. Although Amazon Web Services, Inc. (AWS) is established in the United States, it is registered for Taiwan VAT as a non-resident effective May 2017.  

AWS commenced charging VAT on digital services provided remotely to non VAT-registered Taiwanese customers after May 1, 2017.  As AWS’s online pricing excludes applicable taxes, 5% VAT is added to our charges for taxable cloud and marketplace services made on or after that date. Please note, AWS is only required to issue a valid tax invoice to non VAT-registered Taiwanese customers as it is registered as a non-resident taxpayer.

For tax information relating to the AWS Marketplace, please visit AWS Marketplace- Tax Help for Buyers or AWS Marketplace- Tax Help for Sellers.

AWS collects Tax Registration Numbers (“TRNs”) associated with VAT in certain countries to determine your status, as a business (B2B) or private / non-business customer (B2C), as this is a key factor to determine AWS’ liability to charge VAT on your service charges.

AWS will not charge you VAT if you are VAT registered in Taiwan and provide a valid Taiwanese TRN in the Tax Settings page before you are invoiced.

If you have a valid TRN associated with VAT, please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your Business Legal Address for all of your account(s). 

Please update your payer and any linked account(s) with your TRN and legal business address in Taiwan in the Tax Settings page (here) if you use AWS services for business purposes, and are registered for Taiwanese VAT.

For more information on TRNs please visit Tax Help- Tax Registration Numbers.

If applicable, AWS also issues valid VAT Invoices, available in the Bills section of the console under the header “Tax Invoices”.

If you have a valid TRN associated with VAT, please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your Business Legal Address for all of your account(s). This will ensure that your TRN is displayed on the VAT invoices issued by AWS Europe.

For information on how to receive a VAT invoice from AWS please visit our Knowledge Centre- How do I get a VAT invoice from AWS?

At the moment of invoicing, AWS determines the location of each individual account, based on certain information, including your TRN, your Billing address and your Contact address. The result of AWS’ determination is shown as the “Tax Address” on the Tax Settings page of each account.

If you have a consolidated billing family, please note that each account is assessed individually: linked accounts do not inherit the Tax Address or the TRN of the payer account.

The payer account can view the Tax Address of all their linked accounts on their own Tax Settings page of each account.

For more information please see Tax Help- Location.

Further information about the application of VAT in Taiwan can be found on the website of the Taxation Administration, Ministry of Finance.

Back to Tax Help Home