Last updated: January 1, 2023
Important Notice – GST Rate Increase
Due to recent tax legislation changes in Singapore, the GST rate for AWS services will increase from 7% to 8% with effect from January 1, 2023.
Customers of Amazon Web Services Singapore Private Limited (“AWS Singapore”)
On February 1, 2022, AWS Singapore will replace Amazon Web Services, Inc. (“AWS, Inc.”) as the AWS cloud services reseller for all AWS accounts located in Singapore. Pay-by-invoice accounts located in Singapore, as well as purchases of telecommunication services from AMCS SG Private Limited (“AMCS SG”), were previously migrated to AWS Singapore in November 2021. AWS Singapore will issue Singapore Goods and Services Tax (“GST”) compliant tax invoices for all cloud services, and telecommunication services purchased from AMCS SG by Singapore accounts.
AWS, Inc. 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 click here.
AWS Training and AWS Professional Services will continue to be sold and invoiced by AWS Singapore.
Customers with AWS accounts located in Singapore
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 before this change in reseller, 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 tax return filing process. More information regarding the recovery of GST can be found on the IRAS official page (GST-registered businesses).
How does AWS determine if your account is located in Singapore?
AWS determines the location of each individual AWS account based on certain information. If you are based in Singapore, your location will be based on your GST Registration Number, billing or contact address. See more information on how AWS determines the location of your AWS account.
Please click here for additional information.
Customers of AWS, Inc. located in Singapore
As of January 1, 2020, Singaporean GST applies to the supply of cross-border digital services by non-residents to Singaporean individual (non-business) customers. As AWS Inc., is registered as a non-resident taxpayer, 7% GST will be added on invoices for services provided remotely to Singapore individual (non-business) customers. All GST collected from Singapore customers will be paid to the Singapore tax authority.
AWS, Inc. is not required to charge GST on services provided to Singapore business customers. To determine if a customer is a business or an individual, AWS, Inc. 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 (here) to ensure that you are not charged GST. AWS will not apply GST on future purchases of taxable services by your Singapore account provided you have uploaded a valid GST Registration Number.