As of May 1, 2017 the Taiwanese Value Added Tax (“VAT”) applies at 5% on supplies of digital services by nonresident enterprises to Taiwan-resident consumers. This tax is intended to apply to Taiwanese individuals (non-business) and should not impact business customers.

Although Amazon Web Services, Inc. (“AWS”) is established in the United States, it is registered for Taiwanese VAT purposes. AWS is not required to charge VAT on services provided to Taiwanese business customers. To determine if a customer is a business or individual AWS relies upon your provision of a valid Tax Registration Number (i.e. 8 digit Unified Business Number - UBN).

As such, if you are using AWS services for business purposes and are registered for Taiwanese VAT, to ensure that you are not charged VAT you must update your payer and each linked account with your UBN and the address to which the UBN is registered in the Tax Settings page here.

If your account has a Taiwanese billing address, VAT will be charged on your monthly AWS invoice unless you provide us with you UBN.