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) in your Tax Settings page.
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 is determined to be in Taiwan, VAT of 5% will be charged on your monthly AWS invoice unless you provide us with you UBN.
Cloud Government Uniform Invoices (“GUI”) and claiming rewards
As of October 1, 2019, a GUI will also be issued to you and the e-receipt of the GUI will appear in your billing console if you have not provided us with your UBN.
In order to check the Cloud GUI and claim any potential rewards, you should download the Ministry of Finance’s “Claiming Reward App” or go to "The E-Invoice Platform of Ministry of Finance" (https://einvoice.nat.gov.tw) and bind your email address.
AWS sends the email address listed as “Primary Contact Email” on your payer and linked account settings, electronically to the government as part of the Cloud GUI issuance integration, located in the Billing Console -> Account Settings -> Edit -> Email. This is the email address used to login into your AWS account.
As such, it is important that the email address which binds with the Ministry of Finance’s “Claiming Reward App” or "The E-Invoice Platform of Ministry of Finance", is the same as the “Primary Contact Email” contained in your payer and linked account settings.
Provided that you have utilized the correct email address, you would be able to auto-check for a winning number, be informed of a reward by the Ministry of Finance and claim the reward.