As of January 1, 2020, Singapore Goods and Services Tax (“GST”) applies to the supply of cross-border digital services by non-residents to Singapore individual (non-business) customers.
As a result of the new legislation coming in to effect from 1 January 2020, Amazon Web Services, Inc. (“AWS”) is required to charge GST on services provided remotely to Singapore individual (non-business) customers and as such, GST at 7% will be added to AWS charges for taxable services. All GST collected from Singapore customers will be paid to the Singapore tax authority. As AWS is registered as a non-resident taxpayer, it is not required to issue tax invoices.
AWS 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 relies upon your provision of a valid Singapore GST registration number.
As such, if you are using AWS services for business purposes and are registered for Singapore GST, to ensure that you are not charged GST you must update your payer and each linked account with your GST registration number and legal business address in Singapore in the Tax Settings page here.
Provided you have uploaded a valid GST registration number, AWS will not apply GST on future purchases of taxable services by your Singapore account.