Singapore

From February 1, 2022, AWS Singapore was appointed as a reseller of AWS cloud services for all AWS accounts located in Singapore. With this launch, customers with AWS accounts based in Singapore will purchase AWS cloud services from AWS Singapore instead of Amazon Web Services, Inc. (“AWSI”).

AWS pricing does not include applicable taxes. Customers with AWS accounts based in Singapore will be charged 9% GST on applicable services sold by AWS Singapore. AWS Singapore will issue Singapore Goods and Services Tax (“GST”) compliant tax invoices for all cloud services, including telecommunication services provided by AMCS SG Private Limited (“AMCS SG”).

AWSI will continue to issue invoices for services purchased by Singaporean customers through the AWS Marketplace, and for services provided by AMCS LLC. For more information on telecommunication services, please visit Telecommunications Services.

AWS Training and AWS Professional Services will continue to be sold and invoiced by AWS Singapore.

For frequently asked questions and additional information, please visit AWS Singapore FAQs.

At the moment of invoicing, AWS determines the location of each individual account, based on certain information, including your GST Registration Number ("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 are based in Singapore, your location will be based on your GST Registration Number, billing or contact address.  

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.

Please visit the Payment Methods page of the AWS Billing Management Console to confirm or update your billing address. In addition, please visit the My Account page of the AWS Billing Management Console to confirm or update your contact address. Please provide the e-mail address where you would like the tax invoices to be sent to. We recommend providing a distribution e-mail list if you would like the tax invoices to be sent to multiple recipients.

With the launch of AWS Singapore, you may notice a few additional changes on your invoices. Your invoice will be issued by AWS Singapore, will reflect its GST Registration Number and location in Singapore and may start to include GST. Specifically:

• If your account was already being charged GST, you will continue to be charged GST.
• If you were not being charged GST, or made GST payment independently (i.e. reverse charge) before this change , AWS Singapore will now include GST charges on your invoice.

Please make sure that your Tax Settings are updated with the correct details to ensure your invoices are correct.

If you are registered for Singapore GST, you may be entitled to recover the GST paid on services provided by AWS Singapore through the GST return filing process. More information regarding the recovery of GST can be found on the IRAS official page (GST-registered businesses).

A small number of customers may still be contracting with AWSI after 1 February 2021. For these customers, note that from January 1, 2020, Singapore GST applies to the supply of cross-border digital services by non-residents to Singapore non-GST registered customers.

As AWSI is registered as a non-resident taxpayer, GST will be added on invoices for services provided remotely to Singapore non-GST registered customers. All GST collected from Singapore customers will be paid to the Singapore tax authority.

AWSI is not required to charge GST on services provided to Singapore business customers. To determine if a customer is a business or an individual, AWSI relies upon your provision of a valid Singapore GST Registration Number, comprising of ten characters.

If you are using AWS services for business purposes and are registered for Singapore GST, please update your payer and each linked account with your GST Registration Number and legal address in Singapore in the Tax Settings page to ensure that you are not charged GST. AWSI will not apply GST on future purchases of taxable services by your Singapore account provided you have uploaded a valid GST Registration Number.

For more 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 GST in Singapore can be found on the website of the Inland Revenue Authority of Singapore.

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