Amazon Web Services, Inc. ("AWS, Inc."), a U.S. based entity, is the marketplace operator of AWS Marketplace.

As of 1 January 2022 , if you have onboarded as a seller with Amazon Web Services EMEA Sarl (“AWS Europe”), sales you make on the AWS Marketplace to AWS customer accounts based in Europe, the Middle East, and Africa (“EMEA”), except Turkey and South Africa are facilitated by AWS Europe.

For a full list of countries, please click here.

The Terms and Conditions for AWS Marketplace Sellers was updated with AWS Europe replacing AWS, Inc. as the contracting party for AWS Marketplace with respect to your transactions with subscribers whose AWS accounts are located in EMEA except Turkey and South Africa. Please review the Terms and Conditions for AWS Marketplace Sellers to check if you are eligible to contract with AWS Europe (i.e. if you are an EMEA-eligible seller) with respect to your transactions with subscribers whose AWS accounts are located in EMEA except Turkey and South Africa. 

If you are an EMEA-eligible seller to contract with AWS Europe, AWS Europe is the marketplace operator for the transactions with subscribers whose AWS accounts are located in EMEA except Turkey and South Africa.

If you are not an EMEA-ineligible seller to sell through AWS Europe, AWS, Inc. remains as the marketplace operator for the transactions with subscribers whose AWS accounts are located in EMEA except Turkey and South Africa.

If the sales you make on the AWS Marketplace to AWS customer accounts based outside EMEA and in Turkey and South Africa, AWS, Inc. remains as the marketplace operator.

Indirect Taxes

Please be advised that a number of countries have enacted legislation which requires non-resident sellers of electronically supplied services (ESS) to charge sales tax, value added taxes (VAT), goods and services tax (GST), service tax, etc. (“Indirect Taxes”) to end customers located in their country. A number of US states and foreign taxing jurisdictions also require marketplace operators, such as AWS Marketplace, to collect Indirect Taxes in their own name, on sales made by a third-party marketplace seller.

See below table for the countries where AWS, as a marketplace operator, is liable to collect Indirect Taxes in its own name and on which transactions (B2B and/or B2C) AWS will collect Indirect Taxes on. If AWS does not collect Indirect Taxes, you may have an obligation to calculate, collect, invoice and remit Indirect Taxes. Please consult to your accountants or tax advisors. AWS Marketplace makes available to you a tax items data feed through Seller Data Delivery Service to help you identify your Indirect Tax obligations. For more information, see AWSMP blog post and technical documentation.

Jurisdictions (the location of your customer)

Software and data products Remote Professional Services Current Indirect Tax Rate
Australia B2C only B2C only 10%
Bangladesh B2C only   15%
Canada – GST/HST B2C and B2B B2C and B2B 5%,  13%, or 15%
Canada – QST B2C and B2B
B2C and B2B 9.98%
Canada – SK PST B2C and B2B
B2C and B2B 6%
Canada – BC PST B2C and B2B
B2C and B2B 7%
Chile B2C only unless withholding tax applies, see here   19%
European Union* and the UK
Amazon Web Services Inc, is the marketplace operator
B2C only  
VAT Rates Summary Table (EMEA)
European Union* and the UK
AWS Europe is the marketplace operator
B2C and B2B**   VAT Rates Summary Table (EMEA)
India B2C only   18%
Indonesia B2C and B2B   10%
Kingdom of Saudi Arabia B2C only   15%
Malaysia B2C and B2B
New Zealand B2C only B2C only 15%
Norway*** B2C only   25%
Russia B2C and B2B
Singapore B2C only   7%
South Africa B2C and B2B
South Korea B2C only   10%
Taiwan B2C only B2C only 5%
Thailand B2C only
Turkey  B2C only   18%
United Kingdom B2C only   20%
United States Only in specified states**** Only in specified states**** Various

* The EU comprises of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Isle of Man, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.

** AWS will collect VAT on B2B transactions only in the EU countries where AWS Europe has a branch, (please see here for EU branch countries) and only if AWS Europe is the marketplace operator for the transaction i.e. your Contracting Party under the Terms and Conditions for AWS Marketplace Sellers is AWS Europe. In case you are not onboarded seller to AWS Europe for the customers located in EMEA except Turkey and South Africa, AWS does not collect VAT on B2B transactions in the EU branch countries and the customers may need to self-assess.
*** In case your customer is in Norway; if your customer has provided AWS with a NO VAT Registration Number (B2B transaction), you (and not AWS) will be responsible for VAT calculation, collection, invoicing and remittance for that customer, if applicable. Please consult with your accountants or tax advisors.

**** The following states require AWS to collect and remit tax on taxable sales made by the AWS Marketplace Seller (effective date as noted): Alabama (January 1, 2019), Arizona (October 1, 2019), Arkansas (July 1, 2019), California (October 1, 2019), Colorado (October 1, 2019)1, Connecticut (December 1, 2018), District of Columbia (April 1, 2019), Florida (July 1, 2021), Georgia (April 1, 2020), Hawaii (January 1, 2020), Idaho (June 1, 2019), Illinois (January 1, 2020), Indiana (July 1, 2019), Iowa (January 1, 2019), Kansas (July 1, 2021), Kentucky (July 1, 2019), Louisiana (July 1, 2020), Maine (October 1, 2019), Maryland (October 1, 2019), Massachusetts (October 1, 2019), Michigan (January 1, 2020), Minnesota (October 1, 2018), Mississippi (July 1, 2020), Nebraska (April 1, 2019), Nevada (October 1, 2019), New Jersey (November 1, 2018)2, New Mexico (July 1, 2019), New York (June 1, 2019), North Carolina (February 1, 2020), North Dakota (October 1, 2019), Ohio (September 1, 2019), Oklahoma (July 1, 2018), Pennsylvania (April 1, 2019), Puerto Rico (July 1, 2020), Rhode Island (July 1, 2019), South Carolina (April 26, 2019), South Dakota (March 1, 2019), Tennessee (October 1, 2020), Texas (October 1, 2019), Utah (October 1, 2019), Vermont (June 1, 2019), Virginia (July 1, 2019), Washington State (January 1, 2018), Wisconsin (January 1, 2020), West Virginia (July 1, 2019), Wyoming (July 1, 2019). Sales tax will be collected on all taxable sales as determined by AWS.

[1] AWS has turned off Tax Calculation Service for Colorado localities effective 4/1/2021. AWS is collecting applicable sales tax in the Colorado localities in which it is registered that have enacted Marketplace Facilitator Legislation. See here for further information and a list of localities that have enacted Marketplace Facilitator legislation.

[2] Under New Jersey law, sales of prewritten software delivered electronically and used directly and exclusively in the conduct of the purchaser’s business are exempt from sales tax. We assume all New Jersey purchasers use offerings purchased on AWS Marketplace exclusively in their business.

[3] AWS has turned off Tax Calculation Service for the City of Chicago Lease Transaction Tax effective 5/1/2022. AWS, as the Marketplace Facilitator, is now collecting any applicable Lease Transaction Tax from buyers with Chicago account addresses.

For more information on how tax is calculated and applying exemptions, go to Tax Help – United States.

All VAT collected from customers will be paid to the local tax authorities by the relevant AWS Marketplace operator. 

AWS Listing Fees

If AWS Europe is the Marketplace operator, AWS Europe is required to charge local VAT on the listing fee if your AWS Marketplace Seller account is located in Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Norway, Poland, Portugal, Romania, Spain, Sweden, Switzerland and the UK. For the applicable rates of VAT, please click here.

AWS Europe charges VAT on listing fee charges incurred from 1 January 2021, unless you have a “special status”. Please note that “special status” includes:

  • International Organizations, such as the United Nations, NATO, the OECD, etc.; Please note that local charities do not qualify for special status;
  • VAT exemption purchase certificate (for e.g. VAT56B in Ireland); and
  • Article 17 split-payment in Italy.

If applicable, AWS Europe also issues valid VAT Invoices, please contact AWS Marketplace from here if you need valid VAT Invoices. 

If you are a seller who is required to provide a VAT registration number as noted in the Eligible Jurisdictions list, please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your VAT registration number and Business Legal Address for all of your account(s). This will ensure that your TRN is displayed on the VAT invoices issued by AWS Europe, to enable you to claim a credit for VAT charged by AWS Europe, in accordance with your own circumstances, as well as local laws and regulations. For additional information on TRN, please click here.

If your seller account is located in an EU country not listed above, the USA, Australia, New Zealand, the UAE or Bahrain, AWS Europe will not charge you VAT, but you may have to self-assess VAT or your local equivalent Indirect Tax if required by the local legislation. Please consult your accountant and tax advisors.

If your seller account is in Japan, AWS, Inc. and AWS Europe are non-residents and are not required to collect JCT on your listing fees, as the AWS Marketplace listing fees are subject to the reverse charge rule as a B2B ESS.

Withholding taxes

You are the legal seller of record of your offering(s) on AWS Marketplace. Sellers with paid products must be incorporated in an eligible jurisdiction listed in Getting started as a seller - AWS Marketplace.

Buyers should review and determine their withholding tax obligations in their jurisdictions when they purchase from you on AWS Marketplace. If a buyer wants certain documentation (such as tax residency certificate or relevant forms) from you as the seller, you should discuss directly with the buyer. Please consult with your accountants or tax advisors.

Please also consult with your accountants or tax advisors for the applicability of WHT in your jurisdiction on listing fee charges.

Other country specific information


You could be liable for French taxes and social security contributions on transactions from, with, or in France. To help you comply with any potentially applicable French tax obligations, AWS Marketplace sends you the following:

  • A monthly report listing your sales transactions from, with, or in France that occur through AWS Marketplace. The monthly reports contain the transactions from the previous month.
  • An annual report summarizing your sales transactions from, with, or in France during a given year. The annual reports are sent to you no later than January 31 of the following year.

For more information, consult your tax adviser or see the following websites:

United States
AWS Marketplace has begun following new-2022 IRS changes to 1099-K reporting
The American Rescue Plan Act of 2021 which was signed into law on March 11, 2021 revised threshold changes for 1099-K reporting, beginning in 2022. Form 1099-K (Payment Card and Third-Party Network Transactions) is the form where AWS Marketplace reports the gross value of the amounts that are settled by Sellers, who are US taxpayers. Prior to this change, AWS Marketplace was only required to report on this form if the gross payments of a seller’s transactions on AWS Marketplace exceeded $20,000 in a year and the seller engaged in more than 200 such transactions in that year. Starting in 2022, this threshold has been lowered such that we are required to file a Form 1099-K for each seller who have transactions on AWS Marketplace with gross payments exceeding $600 a year. There is no longer a minimum number of transactions that the seller needs to have engaged in as was previously the case. For more information, see Understanding Your Form 1099-K.

This law does not change the amount of taxes that US taxpayers are required to pay under US federal income tax law. It only changes the reporting requirement for AWS Marketplace. Consistent with our past practice, for any Form 1099-K that AWS Marketplace reports to the IRS, a corresponding copy of that Form 1099-K will be sent to the relevant taxpayer in early 2023 for the 2022 tax year.
If you have any additional questions about how this tax law change will affect you, we recommend you reach out to your tax advisor for additional information.