Vietnam

Amazon Web Services, Inc. (“AWS”), a company established in the United States, will register for taxes under Circular No. 80/2021/TT-BTC (“Circular 80”) from March 1, 2025.  AWS will start invoicing and charging Value Added Tax (“VAT”) on digital services provided remotely to affected Vietnamese customers on and from March 1, 2025, and remit such VAT to the Vietnam General Department of Taxation (“’GDT”).  

AWS will start invoicing and charging VAT on digital services provided remotely to affected Vietnamese customers on and from March 1, 2025, and remit such VAT to the Vietnam GDT. As a non-resident taxpayer, AWS is not required and will not be issuing you a tax
e-invoice or VAT invoice.  

Vietnamese customers that have provided all 4 tax details in their Tax Settings page (see Tax Details section below) and who will continue to lodge and pay their tax returns under Circular 103/2014/TT-BTC (“Circular 103 tax return”) will not be charged VAT. 

AWS is not responsible for VAT or other taxes on any third party seller sales made through the AWS marketplace to customers with an AWS account based in Vietnam.

As AWS’s pricing excludes applicable taxes, AWS will add 5% VAT on the tax grossed up amount of the AWS digital services charge or fee. The tax grossed amount is equal to the digital service charge or fee divided by 0.95.

For illustrative purposes, if your AWS cloud usage charge is $1,000, the VAT calculation is:

Revenue subject to VAT = $1,000 / (1 - 5%) = $1,052.63
5% VAT rate x $1,052.63 = $52.63 VAT

The VAT will be shown on the AWS commercial invoices as below:

AWS collects tax details such as Tax Registration Numbers (“TRNs”) to determine your status as this is a key factor to determine AWS’s liability to charge VAT on your service charges or not.

For Vietnamese customers, AWS will not charge you VAT if you have provided all of the following 4 tax details in your Tax Settings page before we invoice for your charges:

1. Tax Code (“TRN”);
2. Enterprise Identification Number;
3. the Electronic Transaction Code number on the GDT lodgment confirmation for your most recently lodged Circular 103 tax return; and
4. the Payment Voucher number on the GDT payment confirmation for your most recently lodged Circular 103 tax return.

Please allow sufficient time to obtain your GDT payment confirmation as it may take up to 15 working days from when you first requested the GDT to provide such confirmation.  

By providing an Electronic Transaction Code number and Payment Voucher number, you are also confirming to AWS that you will continue to file and pay Circular 103 tax returns for the next 12 months. If you cannot or do not wish to make this confirmation, please leave the tax details section in your Tax Settings page blank. 

If your AWS customer account has linked accounts which have the same Tax Settings information (such as an AWS Partner or Reseller account), werecommend you enable Tax Settings Inheritance. This will help update the information across linked accounts and save time. If you are a customer of an AWS Reseller, you do not need to take any action as the AWS Reseller should make the updates as noted above.

For more information on TRNs, see Tax Help- Tax Registration Numbers.

At the moment of invoicing, AWS determines the location of each individual account based on certain information, including your tax details, your Billing address and your Contact address. The result of AWS’s 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 tax details 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.

AWS will not collect taxes on AWS Marketplace sales made by third party non-resident sellers to customers with an account based in Vietnam.  

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

Further information about the application of taxes in Vietnam, see General Department of Taxation, Vietnam.

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