Indonesia

From August 1, 2025, PT Amazon Web Services Indonesia ("AWS Indonesia") will replace Amazon Web Services, Inc (“AWSI”) as the reseller of AWS cloud services for all AWS accounts located in Indonesia. With this launch, customers with AWS accounts located in Indonesia will purchase AWS cloud services from AWS Indonesia instead of AWSI.

AWS pricing does not include applicable taxes. Customers with AWS accounts located in Indonesia will be charged VAT at the prevailing rate on applicable services sold by AWS Indonesia. AWS Indonesia will issue compliant tax invoices (faktur pajak) for all cloud services. Kindly refer to VAT Rate Summary Table (APAC) for the prevailing VAT rate.

AWSI will continue to issue invoices for services purchased by Indonesian customers through the AWS Marketplace.

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

Customers with AWS accounts located in Indonesia are required to pay AWS Indonesia in full, without deducting or withholding of taxes, except if customers are able to provide AWS Indonesia with a valid WHT slip (Bukti Potong) within the specified timeline.

For frequently asked questions and additional information, please visit AWS Indonesia FAQs.

At the moment of invoicing, AWS determines the location of each individual account, based on certain information, including your TRN, 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 TRN 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.

If you are VAT registered in Indonesia, you may be entitled to recover the VAT paid on services provided by AWS. To enable you to recover the VAT, AWS relies upon your provision of a valid NPWP or NITKU (i.e. Indonesian tax registration number) in the Tax Settings page. A tax invoice printed with your tax registration number and legal business name will be issued to you and will also appear in your billing console after this date.

As such, if you are using AWS services for business purposes and are registered for Indonesian VAT, to ensure that you can recover the VAT charged you must update your master (payer) and each member (linked) account with your tax registration number and legal business address in Indonesia in the Tax Settings page. 

If you are an individual customer and have a Tax Registration Number / Nomor Induk Kependudukan (NIK) or passport number, please visit the Tax Settings page of the AWS Billing Console and confirm/update your tax registration numbers, full name and address.

Tax invoices issued by AWS are available in the Bills section of the AWS Billing Console under the header “Tax Invoices”. We will include your NPWP on our tax invoices if you are registered in Indonesia and have shared your TRN with us.

AWS will remit all VAT collected from Indonesian customers to the Indonesia tax authority.

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

A small number of customers may still be contracting with AWSI after 1 August 2025. For these customers, Indonesian Value Added Tax (VAT) applies to the supply of cross-border digital services by non-residents to Indonesian customers. Although Amazon Web Services, Inc. (AWSI) is incorporated in the United States, it is appointed by the Indonesian tax authorities as PMSE (i.e. Trading Through Electronic System) VAT collector.

AWSI is required to charge VAT on digital services provided remotely to all Indonesian customers. AWSI’s online pricing does not include applicable taxes, and VAT at the prevailing rate will be added to our charges for taxable cloud services.

Further information about the application of VAT in Indonesia can be found on the website of the Direktorat Jenderal Pajak.

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

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