From 1 September 2021, Thai VAT (VAT) applies to the supply of cross-border digital services by non-residents to Thai customers.
Although Amazon Web Services, Inc. (AWS) is established in the United States, it is registered for Thai VAT as a non-resident effective 1 September 2021. As such, AWS is required to charge VAT on digital services provided remotely to non VAT-registered Thai customers. As AWS’s online pricing does not include applicable taxes, VAT at 7% will be added to our charges for taxable cloud services and marketplace purchases. Please note, as AWS is registered as a non-resident taxpayer, it is not required to issue you a valid tax invoice.
AWS will not charge you VAT if you are VAT registered in Thailand and provide a valid Thai Tax Identification Number (TIN) in the Tax Settings page before you are invoiced.
If you are using AWS services for business purposes and are registered for Thai VAT, you must update your payer and each linked account with your TIN and legal business address in Thailand in the Tax Settings page (here) before you are invoiced to ensure AWS will not charge you VAT.
AWS will remit all VAT collected from affected Thai customers to the Thai tax authority.