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Taiwan

Last updated: December 2025

Overview

From January 1, 2026, Amazon Web Services Taiwan Limited ("AWS Taiwan") will replace Amazon Web Services, Inc ("AWSI") as the reseller of AWS cloud services for your Taiwan based account(s).  We outline key information about AWS services billing and tax information requirements effective January 1, 2026, below.

Cloud Service Customer

From January 1, 2026, AWS Taiwan will be the reseller for AWS cloud services for Taiwan based Pay by Invoice accounts with a Unified Business Number (UBN) on file and identified as being in Taiwan. With this launch, eligible customers (Pay by Invoice accounts) in Taiwan will purchase AWS cloud services from AWS Taiwan instead of AWSI. This change will extend to other customers (non-Pay by Invoice accounts) in Taiwan in the future.

AWS pricing does not include applicable taxes.

For Taiwan based Pay by Invoice account who will purchase AWS cloud services from AWS Taiwan starting January 1, 2026, these customers will be charged VAT at 5% on applicable services. AWS Taiwan will issue compliant Government Uniform Invoices (GUI) for all cloud services purchases where applicable.

Taiwan based Non-Pay by Invoice accounts will continue to purchase AWS cloud services from AWSI, AWSI will charge 5% VAT on cloud services provided remotely to non-VAT-registered Taiwanese customers.  These customers will transition to be billed by AWS Taiwan at a future date.

AWS Marketplace Customer

AWS Marketplace services will continue to be invoiced by AWSI. You will receive separate invoices from AWSI for these services.  AWSI will continue to charge 5% VAT on AWS Marketplace services sold to non-VAT-registered Taiwan accounts.

For tax information relating to the AWS Marketplace, please visit AWS Marketplace- Tax Help for Buyers or AWS Marketplace- Tax Help for Sellers.

AWS Training and ProServe Customer

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

Tax Registration Numbers

AWS collects UBN (i.e., Tax Registration Numbers in Taiwan) associated with VAT in certain countries to determine your status, as a business (B2B) or private / non-business customer (B2C), as this is a key factor to determine AWS’ liability to charge VAT on your service charges.

If you have a valid UBN associated with VAT, please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your Business Legal Address for all of your account(s). 

Please update your payer and any linked account(s) with your UBN and legal business address in Taiwan in the Tax Settings page if you use AWS services for business purposes, and are registered for Taiwanese VAT.

For more information on UBNs please visit Tax Help- Tax Registration Numbers.

Tax Invoices and Bills

If applicable, AWS also issues valid VAT Invoices, available in the Bills section of the console under the header “Tax Invoices”.

If you have a valid UBN associated with VAT, please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your Business Legal Address for all of your account(s). This will ensure that your UBN is displayed on the VAT invoices issued by the right AWS entity.

For information on how to receive a VAT invoice from AWS please visit our Knowledge Centre- How do I get a VAT invoice from AWS?

How does AWS determine if your account is located in Taiwan?

At the moment of invoicing, AWS determines the location of each individual account, based on certain information, including your UBN, 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 have a consolidated billing family, please note that each account is assessed individually: linked accounts do not inherit the Tax Address or the UBN 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.

Additional Information

Further information about the application of VAT in Taiwan can be found on the website of the Taxation Administration, Ministry of Finance.

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