Thailand

From 1 September 2021, Thai Value Added Tax (VAT) applies to the supply of cross-border digital services by non-residents to Thai customers.  Although Amazon Web Services, Inc. (AWS) is established in the United States, it is registered for Thai VAT as a non-resident effective 1 September 2021.  

AWS will remit all VAT collected from affected Thai customers to the Thai tax authority.  

AWS commenced charging VAT on digital services provided remotely to non VAT-registered Thai customers on 1 September 2021. As AWS’s online pricing excludes applicable taxes, 7% VAT is added to our charges for taxable cloud and marketplace services  made on or after that date. Please note, as AWS is registered as a non-resident taxpayer, it is not required to issue you a valid tax invoice.

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 Thailand and provide a valid Thai TRN in the Tax Settings page before you are invoiced.

If you are using AWS services for business purposes and are registered for Thai VAT, you must update your payer and each linked account with your TRN and legal business address in Thailand in the Tax Settings page before you are invoiced to ensure AWS will not charge you VAT.

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). 

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

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.

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

Further information about the application of VAT in Thailand can be found on the website of the Revenue Department, Thailand.

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