Philippines

As companies established in the United States, Amazon Web Services, Inc. (“AWS”) and Amazon Media Communications Services, LLC (“AMCS”) are registered for the digital services value added tax (“VAT”) effective from June 2, 2025.  

From July 1, 2025, if your AWS account has a registered address in Philippines and you have not provided your Filipino Tax Identification Number (“TIN”) in your Tax Settings page because you are not a business located in the Philippines or the Philippine Government including any political subdivisions, instrumentalities, agencies including government-owned or controlled corporations (hereafter “government customers”), AWS will add 12% VAT to your invoice for:

1. AWS Services (such as cloud and telecommunications services); and/or
2. digital services provided on the AWS Marketplace.

AWS will collect VAT on the above-described and remit this VAT to the Bureau of Inland Revenue (“BIR”).   

AWS is required to charge and invoice VAT on digital services provided to Filipino non-business and non-government customers. AWS and AMCS’s online pricing do not include applicable taxes. VAT at 12% will be added to our charges for taxable cloud and telecommunications services, as well as digital services provided by foreign sellers through the AWS Marketplace.   

Business and government customers who have provided their Filipino TIN
in their Tax Settings page (hereafter “business customers”) in the AWS Billing Console will not be invoiced the VAT. A note will be included on their VAT invoice the 12% VAT is to be remitted by the business customer to the BIR.  

If you are using AWS Services/AWS Marketplace purchases for business purposes and are a Filipino business or government customer, to ensure that you are not charged VAT, you must update your master (payer) and each member (linked) account with your TIN and legal business address in the Philippines in the Tax Settings page.

AWS will be issuing VAT invoices for digital services provided on and from July 1, 2025. VAT invoices issued by AWS are available in the Bills section of the AWS Billing Console under the header “Tax Invoices”. We will include your TIN on our VAT invoices if you are registered in the Philippines and have shared your TIN with us.

 VAT invoices for business customers will contain no VAT, but includes a note stating 12% VAT on the invoiced amount is to be remitted by the business customer to the BIR. Business customers are recommended to seek their own tax advice on whether they required to remit VAT to the BIR.

VAT invoices for non-business customers will include VAT. AWS will remit all VAT
collected from such Filipino customers to the BIR.

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?

AWS determines the location of each individual account, based on certain information including your TIN, 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 TIN of the payer account.

If your AWS customer account has linked accounts which have the same Tax Settings information (such as an AWS Partner or Reseller account), we recommend 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.

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.

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 the digital services tax in the Philippines, see Bureau of Inland Revenue (Philippines) website.

 

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