Malaysia

From October 1, 2022, Amazon Web Services Malaysia Sdn. Bhd. [Registration No. 201501028710 (1154031-W)] (“AWS Malaysia”) was appointed as a reseller of AWS cloud services for AWS accounts located in Malaysia. With this launch, customers with AWS accounts based in Malaysia will purchase AWS cloud services from AWS Malaysia instead of Amazon Web Services, Inc. (“AWSI”).

AWS pricing does not include applicable taxes. Customers with AWS accounts based in Malaysia will be charged 8% Services Tax (“ST”) on applicable services sold by AWS Malaysia. AWS Malaysia will issue Malaysia ST compliant invoices to such customers. All ST collected from customers will be paid to the Royal Malaysian Customs Department.

AWSI will continue to issue invoices for products and services for purchases made by Malaysian customers on the AWS Marketplace. Amazon Connect and Amazon Chime services will be sold by AWS Malaysia, except for PSTN-related features which will continue to be sold by AMCS LLC and invoiced by AWSI.

AWS Training and AWS Professional Services will continue to be provided by AWS Malaysia.

Please see our AWS Malaysia FAQs for frequently asked questions and additional information.

AWS determines the location of each individual AWS account, based on certain information, including Tax Registration Number (“TRN”) (also known as a Sales & Service Tax or SST Registration Number in Malaysia), your billing address and your contact address. If you are an SST registered partner, reseller or solution provider, and have provided us with your TRN, your location will be determined to be in Malaysia. Otherwise, your location will be determined using your billing address or contact address.

For more information on how AWS determines the location of your AWS Account, please see Tax Help - Account Location.

All customers should provide the e-mail address where you would like ST compliant invoices to be sent. We would recommend providing a distribution e-mail alias if you would like the ST compliant tax invoices to be sent to multiple recipients. Please visit the My Account page of the AWS Billing Management Console to confirm or update your contact address.

If you are an SST registered partner, reseller or solution provider, please visit the Tax Settings page of the AWS Billing Dashboard and update your TRN and other tax information. You can also do this via visiting the My Account page of the AWS Billing Management Console.

While AWS Malaysia will sell and invoice Malaysian customers for most services, in some cases AWSI will still be required to invoice Malaysian customers.

From January 1, 2020, the prevailing rate of ST applies to the supply of cross-border digital services by non-residents to Malaysia customers. AWSI is required to charge ST on services provided remotely to all Malaysia customers and will add the prevailing rate of ST to AWS charges for taxable services. From March 1, 2024, the prevailing rate of ST is 8%.

All ST collected by AWS from Malaysian customers will be paid to the Royal Malaysian Customs Department.

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 ST in Malaysia can be found on the website of the Royal Malaysian Customs Department.

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