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.
AWS Europe is required to charge Value Added Tax (“VAT”) on sales of electronic services to all customers in Serbia.
If you have accounts located in Serbia, AWS Europe charges local VAT (“Porez na dodatu vrednost” in Serbian) on all service charges incurred from 1 August 2018. All VAT collected from customers in Serbia will be paid to the Tax Administration of the Republic of Serbia.
If you have a valid Tax Registration Number (“TRN”) associated with VAT, such as the Tax Identification Number (“TIN”), 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 VAT invoice, 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.
How does AWS determine if your account is located in Serbia?
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 the 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 Serbia, please visit the website of the Tax Administration of Republic of Serbia.