For questions and answers about AWS Europe and the changes you are experiencing, please read through our FAQs below.
On 1 July 2018, AWS began selling our services from our Luxembourg-based AWS entity, Amazon Web Services EMEA SARL, ("AWS Europe"). Both AWS and AWS Europe are wholly owned subsidiaries of Amazon.com, Inc. AWS Europe provides all invoicing and payment services for your accounts based in these countries and territories in Europe, the Middle East, and Africa. Please read below for details.
If you have a consolidated billing family, the payer account can view the Tax Address of all linked accounts on their own Tax Settings page. Please note that linked accounts do not inherit the Tax Address or Tax Registration Number (TRN) of the payer account, and must be updated individually. Please see Question 15 for more details.
At the moment of invoicing, AWS determines each account’s country, and thus the account’s AWS seller and applicable taxes. Each account’s Tax Address on the Tax Settings page displays the account’s country, which is the end result of the following logic:
- If you have provided a valid Tax Registration Number (also known as a TRN, VAT Number, VAT ID, or VAT Registration Number) for your account on the Tax Settings page, then the account’s country is the country associated with your TRN.
- If you do not have a TRN, have not provided a valid TRN, or AWS does not collect TRNs from your country, AWS uses the following logic until we find a match to determine your account’s country:
- The billing address if it matches the country of a credit card on file;
- the contact address if it matches the country of a credit card on file;
- the billing address; or
- the contact address.
The “information” icon next to your Tax Address will describe which logic was used to select the Tax Address.
(If your individual account is on invoicing, we do not take into account your credit card information, even if it is on file.)
Here are three examples of how this logic might apply:
- Your account’s country would be Belgium if it had the following attributes: no TRN, billing address in Belgium, credit card from France, and contact address in Germany.
- Your account’s country would be Israel if it had the following attributes: no TRN, billing address in Israel, no credit card (pays via invoice), and contact address in US.
- Your account’s country would be Germany if it had the following attributes: TRN in Germany, billing address in the UK, credit card in the US, and contact address in France.
If you have a consolidated billing family, please note that each account is assessed individually: linked accounts do not inherit the Tax Address or TRN of the payer account. The payer account can view the Tax Address of all their linked accounts on their own Tax Settings page.
The logic we use to determine an account’s Tax Address is explained in Question 3. Please review this and follow the instructions outlined in Question 5 or Question 15 for consolidated billing families to update the appropriate address fields.
We strongly encourage customers to take the following steps to make sure your account information is up-to-date and accurate. This ensures that AWS calculates tax correctly and issues you valid VAT invoices, where required.
- If you have a Tax Registration Number (also known as a TRN, VAT Number, VAT ID, or VAT Registration Number), visit the Tax Settings page of the AWS Billing Console and confirm/update the TRN and Business Legal Address for your account(s). The list of countries where AWS Europe collects TRNs, as well as the format of such TRNs, can be found here and additional information can be found in Question 14. For guidance on how to update your account's addresses, see here or Question 14 for consolidated billing families.
- If you do not have a TRN or we do not display your country on the dropdown menu in the Manage Tax Registration screen, visit the Payment Methods page of the AWS Console to confirm/update the account’s billing address. Additionally, please visit the My Account page of the AWS Console to confirm/update the account’s contact address. For guidance on how to update your account's addresses, see here or Question 15 for consolidated billing families.
Amazon Web Services EMEA SARL ("AWS Europe") is an entity established in Luxembourg which began selling our services on 1 July 2018. In addition to its headquarters in Luxembourg, AWS Europe has branches in 20 countries: Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Greece, Ireland, Israel, Italy, Netherlands, Norway, Poland, Portugal, Romania, Saudi Arabia, Spain, Sweden, Switzerland, and the UK. These are not subsidiaries: they are the same legal entity as the AWS Europe headquarters in Luxembourg. The branches have the relevant resources to be a registered establishment in their countries and are, therefore, treated as a local vendor for VAT purposes.
This is important, as it has an impact on the invoicing and payment process as of 1 July 2018.
The VAT invoices, where applicable, are issued by:
- the AWS Europe Branches, when the account is located in a country where there is a branch
- AWS Europe headquarters in Luxembourg in all other cases.
Please note that AWS determines tax at the individual account level. Therefore, if you have a consolidated billing family, your linked accounts do not inherit the Tax Address or TRN of the payer account, and must be updated individually. The payer account can check and modify the Tax Address of all their linked accounts on their own Tax Settings Page. Please see Question 15 for more details.
Accounts with TRNs should be able to claim a credit for VAT charged by AWS Europe (HQ or Branches) in accordance with their circumstances and local laws and regulations. To review examples of the formatting for VAT Invoices, please click here. The VAT Invoices will be getting a new look beginning 20 January 2021. Please click here for an example of the new look.
In Serbia and Russia, although AWS Europe does not have a branch, AWS Europe is required to charge VAT to all customers.
Changes to this information have no impact on VAT calculations until the moment of invoicing, which happens immediately for subscription services (e.g., Reserved Instances, Domain Names) and usually around the first of the following month for services billed on a monthly basis. At the time of invoicing, AWS calculates and applies applicable VAT based on the information you have provided in your AWS account (as described in Question 3).
To check if we have applied your special status/relief to all applicable accounts, visit your Bills page and check that no VAT has accrued in the Taxes section. If you are accruing VAT then your special status/relief has not been applied, so please create a case through the Support Center on your AWS Console and attach the applicable certificate(s) issued by the tax authorities in your country. If you do not have such a certificate, please provide information about your special status/relief and include specific sections of tax legislation that are applicable to your organization. We will review submitted materials and email you with our findings.
If we find that you benefit from special status, please ensure your organization's name and/or email is clearly identified on each individual account that benefits from this status, and, if you open any new accounts, please create another case through the Support Center and request that the special status be applied to the new account.
To review an example VAT Invoice for special status customers, please click here.
AWS Europe supports the following currencies: Euro, British pound, US dollar, Swiss franc, Danish krone, Norwegian krone, Swedish krona, and South African rand. If you currently pay in an unsupported currency, your future invoices will be reflected in US dollars. You can change your currency preference to a supported currency at any time via the Currency Preference section on the My Account page.
AWS Europe accepts payments made using Electronic Funds Transfer or by MasterCard, VISA, and American Express credit cards only. Diner’s Club or Discover credit cards are not accepted.
Yes. Please make sure you have made the internal changes needed to remit payments to AWS Europe for your accounts based in Europe, the Middle East, and Africa. This may include updating records in billing systems or open purchase orders. Remittance information can be found on your bills for AWS Europe when logged into the AWS console.
Request for Payment: The Request for Payment is a summary of charges, credits, and taxes for AWS services provided by AWS Europe. Requests for Payment are available from the Bills page and via email. (Note: If you are a payer account for a consolidated billing family, this document will also include details for all of your linked accounts).
Beginning 20 January 2021, the Request for Payment will no longer be issued. The VAT invoice will include the additional details of purchases that were previously provided in the RFP. VAT invoices will also emailed to customers that opt-in to receive PDF invoices.
VAT Invoice: A VAT Invoice is an official tax record for you to meet your local compliance obligations, where applicable. In countries where AWS charges you VAT, a VAT Invoice is issued in addition to a Request for Payment. A VAT invoice is issued for each TRN or each account without a TRN. If there is more than one account in a consolidated billing family with the same TRN, only the payer account will have access to the VAT invoice. In countries where AWS does not collect VAT, a VAT invoice may still be issued to enable you to self-assess, if required by local regulations. VAT invoices are issued by the AWS Europe Branches, when the account is located in a country where there is a branch, and by AWS Europe headquarters in Luxembourg in all other cases. VAT invoices are available from the Bills page after selecting the month and clicking on "Tax Invoices,” and via email. Beginning 20 January 2021, the invoices be shown in the Amazon Web Service EMEA SARL – Service Charges section.
Receipt: A Receipt is issued for your individual accounts’ records in cases where AWS does not charge VAT and/or there is no requirement for AWS to issue a VAT Invoice. It is a summary of your usage and charges, including tax, if applicable.
AWS determines each account’s country at the moment of invoicing, and thus the account’s AWS seller and applicable taxes. You can check your Tax Address(es) on your Tax Settings page for your account(s). To correct your AWS seller and/or Tax Address(es) please review the instructions outlined in Question 4.
Once you are satisfied with the update(s), please contact Customer Support to have your affected Request(s) for Payment and applicable VAT invoices credited and re-issued.
There are no changes to the services you purchase from the AWS Marketplace. These services continue to be invoiced by AWS, Inc. You need to maintain your systems and processes to pay invoices from AWS, Inc. for all AWS Marketplace purchases. If you also receive a Request for Payment from AWS Europe for the same billing period, you need to make two payments: one to AWS, Inc. for your Marketplace purchases and one to AWS Europe for your AWS services.
14. What Tax Registration Numbers (TRNs) and formats does AWS accept?
AWS Europe accepts Tax Registration Numbers (TRNs) associated with local Value Added Tax for countries provided on this list. If a TRN is accepted by AWS Europe, the country is listed on the dropdown list of the Manage Tax Registration button on the Tax Settings page. Once you select your country, the acceptable TRN formats for that country auto-populate. If you have a TRN associated with local VAT that is in a different format, please contact your regular AWS account representative or create a case with Customer Support.
Payer accounts can see the Tax Address and AWS Seller associated with each account by logging into their AWS Console. Once logged into the payer accounts' AWS Console, open the Tax Settings page. There you can view up to 100 rows of linked accounts at a time. Each row provides an Account ID, Tax Address, Tax Registration Number, and Seller for each account linked to this payer. The Tax Address and Seller determinations are the result of the logic explained in Question 3.
You cannot edit the Tax Address, but here are the ways you can update your linked accounts information. Payer accounts can update any linked account's Tax Address if the linked account has a Tax Registration Number. To do this, from the payer account's Tax Settings page, select the linked account(s) you want to update, select the Manage Tax Registration button, select Edit, and enter the details. You can select to bulk update several accounts at the same time. All Payer accounts must work with their linked accounts to update the billing address on the linked account's Payment Methods page. Payer accounts must work with their linked accounts to update the contact address on the linked account's My Account page.
As a reseller, we expect you to follow the longstanding operational guidance that your own Tax Settings are applied to all of your linked accounts. You should follow the guidance in Question 15 to apply your own information to the necessary settings in each of your linked accounts. By ensuring your own information is on all linked accounts, AWS can calculate VAT correctly if applicable. As an AWS reseller, you are responsible for managing and charging your end customers’ VAT where necessary.