On 1 July 2018, Amazon Web Services EMEA SARL (“AWS Europe”), our Luxembourg-based AWS entity, started to sell our services. AWS Europe provides all AWS cloud services for your accounts based in these countries and territories in Europe, the Middle East, and Africa. Please read the AWS Europe FAQs for more detail.
In addition to its headquarters (“HQ”) in Luxembourg, AWS Europe has branches (or “filial” in Norwegian) in several countries in EMEA, including Norway. The branches are not subsidiaries (or “datter-selskap” in Norwegian): they are the same legal entity as AWS Europe HQ in Luxembourg. In Norway, the branch has the relevant resources to be a registered establishment and is, therefore, treated as a local vendor for purposes of Value Added Tax (“VAT”).
Please note that AWS Europe Norwegian Branch started selling our services to customers in Norway on 1 December 2018.
If you have accounts located in Norway, AWS Europe Norwegian Branch is required to charge local VAT (or “Merverdiavgift” (MVA) in Norwegian) on all service charges incurred from 1 December 2018. If applicable, AWS Europe Norwegian Branch also issues valid VAT Invoices, available in the Bills section of the console under the header “Tax Invoices”. All VAT collected from customers in Norway will be paid to the Norwegian Tax Authority.
If you have a valid Tax Registration Number (“TRN”) associated with VAT (or MVA), please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your Business Legal Address for all of your account(s). This will ensure that your TRN is displayed on the AWS Europe Norwegian Branch VAT invoice, to enable you to claim a credit for VAT charged by AWS Europe Norwegian Branch, in accordance with your own circumstances, as well as local laws and regulations.
For additional information on TRN, please click here.
How does AWS determine if your account is located in Norway?
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 TRN of the payer account. The payer account can view the Tax Address of all their linked accounts on their own Tax Settings page.
Please click here for additional information.
For additional information on the application of VAT in Norway, please visit the website of the Norwegian Tax Administration.