Vietnam

Amazon Web Services, Inc. (“AWS”), a company established in the United States, had registered for taxes under Circular No. 80/2021/TT-BTC (“Circular 80”) from March 1, 2025. AWS started invoicing and charging Circular 80 Value Added Tax (“VAT”) at 5% on digital services provided remotely to affected Vietnamese customers on and from March 1, 2025, and remit such VAT to the Vietnam Tax Department (“DT”).  

From July 1, 2025, the following changes will take effect:-

• the VAT rate on digital services provided remotely by AWS to affected Vietnamese customers, will increase from 5% to 10%.
• the calculation of the 10% VAT rate will be on a tax exclusive basis (instead of tax gross up basis for the Circular 80 5% VAT rate).
• AWS will invoice 10% VAT on digital services provided by foreign corporate sellers on the AWS Marketplace to Vietnamese customers.   

AWS started invoicing and charging Circular 80 VAT (“VAT”) on digital services provided remotely to affected Vietnamese customers on and from March 1, 2025, and remit such VAT to the Vietnam DT. As a non-resident taxpayer, AWS is not required and will not be issuing you a tax e-invoice or VAT invoice. AWS will continue to issue you a commercial invoice for your charges and fees. 

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”), herein referred to as “B2B customers”, will not be charged VAT. AWS is not charging VAT (or remitting Circular 80 taxes to the DT) on the basis B2B customers will continue to be responsible for Circular 103 taxes.  

Prior to July 1, 2025, AWS was not responsible for VAT or other taxes on any third-party seller sales made through the AWS Marketplace to Vietnamese customers.

From July 1, 2025, AWS is required to collect 10% VAT on digital services by foreign corporate sellers on the AWS Marketplace to Vietnamese customers. The AWS commercial invoice will include 10% VAT on these marketplace transactions unless the Vietnamese customer has provided all 4 tax details in their Tax Settings page (see Tax Details section below) and will continue to lodge and pay their Circular 103 tax returns. AWS is not charging VAT (or remitting Circular 80 taxes to the DT) on the basis B2B customers will continue to be responsible for Circular 103 taxes.  

Cloud and Telecommunication Services

As AWS’s pricing excludes applicable taxes, AWS will add 10% VAT on the AWS digital service charge or fee. 

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

Revenue subject to VAT = $1,000
10% VAT rate x $1,000 = $100 VAT

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

• AWS Cloud Service - $1,100.00
• Charge - $1,000.00
• VAT - $100.00

AWS Marketplace Digital Service Offerings

As AWS Marketplace sales exclude applicable taxes, AWS will add 10% VAT on the service charge or fee on digital service offerings sold by foreign corporate sellers to Vietnamese customers. 

For illustrative purposes, if the AWS Marketplace digital service sale by the foreign corporate seller is $1,000, the VAT calculation is:

Revenue subject to VAT = $1,000
10% VAT rate x $1,000 = $100 VAT

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

• Digital service sold by XYZ Pte Ltd - $1,100.00
• Charge - $1,000.00
• VAT - $100.00
  

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 Cloud Service - $1,052.63
• Charge - $1,000.00
• VAT - $52.63
  
  

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 remit Circular 80 taxes to the DT) or whether you will continue to lodge and pay taxes under the Circular 103 tax return.

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 DT lodgment confirmation for your most recently lodged Circular 103 tax return; and
4. the Payment Voucher number on the DT payment confirmation for your most recently lodged Circular 103 tax return.

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

By providing an Electronic Transaction Code number and Payment Voucher number, you are also confirming to AWS that you are a B2B customer and 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 but note that you may be subject to a VAT cost as AWS will not issue an e-invoice or VAT invoice. 

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.

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.

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.