I have a VAT number on my account, why was I charged VAT? Please read FAQ8.

For other questions and answers about AWS Europe and the changes you are experiencing, please read through our FAQs below.

General Questions

1. What is happening?

2. Are there any changes to my AWS services, pricing, or payment method?

3. Which of my AWS accounts are affected?

4. How does AWS determine the Tax Address and country for my account(s)?

5. Is any action required by me?

6. Has the AWS Customer Agreement changed?

VAT Questions

7. Did I start paying VAT with the launch of AWS Europe?

8. I am a B2B customer (my company's Tax Registration Number (TRN) is on our AWS accounts), so why am I being charged VAT rather than using Reverse Charge and self-assessing VAT?

9. AWS was already charging me VAT. Has that changed?

10. If I update my Tax, Account, or Billing Address mid-month, how is VAT calculated?

11. I receive special status/relief from paying VAT. How do I check that I am not charged VAT?

12. I am an Italian customer and need to make a VAT split payment ("scissione dei pagamenti"). How will my billing experience change and comply with Italian VAT requirements?

Billing, Payment, and Remittance Questions

13. When did my invoices change?

14. What payment currencies and payment methods are supported by AWS Europe?

15. I pay for my AWS services on invoicing terms. Is there anything else I need to do?

16. I have previously given AWS a Purchase Order (PO) number. Do I need to change it?

17. How does the AWS charge appear on my credit card statement?

18. What is a Request for Payment, a VAT Invoice, a Receipt, and the Transactions page?

19. Does this affect my usage of AWS Cost Explorer, Detailed Billing Report (DBR), Cost and Usage Report (CUR), or the way information is displayed?

20. I received my July bill(s) and my Request for Payment, VAT invoice, Tax Address, and/or AWS seller appears incorrect. How do I get updated documents?

21. Can I still view my previous AWS billing records?

22. Can I redeem any unused promotional credits?

AWS Services Questions

23. Can I use the same AWS regions that I use today?

24. What happens to my Reserved Instances (RIs)?

25. What happens to my domain names registered with AWS, Inc.?

26. What happens to my AWS Marketplace services?

27. Are accounts in China and India affected?

Additional Questions

28. Do I still have the same AWS account number?

29. What Tax Registration Numbers (TRNs) and formats does AWS accept?

30. I still have a question or wish to not participate in this change. Who do I contact?

Consolidated Billing Customers and Reseller Questions

31. My account is the payer account for a consolidated billing family. How do I check that all my accounts have the correct address and associated AWS seller?

32. My account is the payer account for a consolidated billing family of linked accounts. What actions do I need to take to prepare for this change?

33. My account is the payer account for a consolidated billing family that has accounts served by both AWS, Inc. and AWS Europe. Do I need to change my account structures and how does this impact my billing documents?

34. I am an AWS reseller partner. Does this change impact me?

1. What is happening?
On 1 July 2018, AWS began selling our services from our Luxembourg-based AWS entity ("AWS Europe"). 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.

2. Are there any changes to my AWS services, pricing, or payment method?
No. Your content, configurations, access rights, security settings, pricing, and payment methods remain the same.

3. Which of my AWS accounts are affected?

Any AWS account with a Tax Address on their Tax Settings page located in these countries and territories are affected by AWS Europe.

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. Please see Question 31 for more details.

4. How does AWS determine the Tax Address and country for my account(s)?

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:

  1. 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.
  2. 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:
    1. The billing address if it matches the country of a credit card on file;
    2. the contact address if it matches the country of a credit card on file;
    3. the billing address; or
    4. the contact 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:

  1. 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.
  2. 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.
  3. 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.

For easy-to-follow guidance on how to update your account's addresses, please see here or Question 31 for consolidated billing families.

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.

5. Is any action required by me?
Yes. 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.

  1. 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 29. For guidance on how to update your account's addresses, see here or Question 31 for consolidated billing families. If you have a message in your Personal Health Dashboard from 15 May 2018 asking you to update your account’s TRN(s) and/or Business Legal Address(es) and you have not done so, please do so as soon as possible as those TRN(s) were withdrawn, which may have resulted in VAT being charged on your June bills and VAT invoices being issued without your TRN.
  2. 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 31 for consolidated billing families.
  3. If you have accounts in the countries listed in Question 8, plan to move from self-assessing VAT to remitting VAT to AWS at the time you pay your bill.
  4. If you pay by electronic funds transfer, update your internal systems to ensure payments are directed to the new bank account. This might include updating records in billing systems or open purchase orders. The new remittance information, including AWS Europe’s address and TRN, is available here when logged into the AWS Console. Note that your June invoice (issued in July) was issued by Amazon Web Services, Inc.

6. Has the AWS Customer Agreement changed?
Yes. The AWS Customer Agreement has been updated with AWS Europe (Amazon Web Services EMEA SARL) replacing Amazon Web Services, Inc. as the contracting party for accounts in Europe, the Middle East, and Africa. By continuing to use AWS services after 1 July, 2018, you agree to this updated AWS Customer Agreement, which you can review here.

7. Did I start paying VAT with the launch of AWS Europe?
It depends on your account’s country and/or whether you have provided a Tax Registration Number (both viewable from your account’s Tax Settings page).

Below is a summary of countries and account types that began to pay VAT to AWS Europe:

Accounts WITH Tax Registration Numbers (TRN) in the countries (and associated territories) listed below are assessed and invoiced VAT by AWS on charges incurred on/after July 1 and Serbia on/after August 1.
Belgium (BE) Denmark (DK) Finland (FI) France (FR) Germany (DE) Ireland (IE)
Israel (IL) Italy (IT) Luxembourg (LU) Netherlands (NL) Poland (PL) Portugal (PT)
Spain (ES) Sweden (SE) United Kingdom (UK)     Serbia (RS)
Accounts WITHOUT TRNs in the countries listed below are assessed and invoiced VAT by AWS on charges incurred on/after July 1, Turkey on June 1, and Serbia and Iceland on/after August 1.
Albania (AL) Belarus (BY) Israel (IL) Turkey (TR)
Serbia (RS) Iceland (IS)
Accounts in countries (and associated territories) that are not listed above do not have a change to their tax charge/collection.

8. I am a B2B customer (my company's Tax Registration Number (TRN) is on our AWS accounts), so why are we being charged VAT rather than using Reverse Charge and self-assessing VAT?
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 (or “succursales” in French; “Niederlassungen” in German) in 15 countries: Belgium, Denmark, Finland, France, Germany, Ireland, Israel, Italy, Netherlands, Poland, Portugal, Spain, Sweden, Switzerland, and the UK. These are not subsidiaries (or “filiales” in French or “Tochtergesellshaften” in German): 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.

  1. 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
  2. The Request for Payment is issued by AWS Europe headquarters in Luxembourg. (This is a simplification to avoid customers having to make multiple payments to all the AWS Europe branches.)

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. The payer account can check the Tax Address of all their linked accounts on their own Tax Settings Page. Please see Question 31 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 new formatting for VAT Invoices, please click here.

In Serbia, although AWS Europe will not have a branch, AWS Europe is required to charge VAT to all customers.

9. AWS was already charging me VAT. Has that changed?
No. If your account was already being charged VAT, that has not changed. To review examples of the new formatting for VAT Invoices, please click here.

10. If I update my Tax, Account, or Billing Address mid-month, how is VAT calculated?
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 4).

11. I receive special status/relief from paying VAT. How do I check that I am not charged VAT?
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 the special status be applied to the new account.

To review an example VAT Invoice for special status customers, please click here.

12. I am an Italian customer and need to make a VAT split payment ("scissione dei pagamenti"). How will my billing experience change and comply with Italian VAT requirements?
This question applies to you if you are an Italian customer who needs to make split payments to Italian vendors pursuant to art. 17-ter of Presidential Decree 633/1972 – Scissione dei pagamenti ai sensi dell’art. 17-ter del DPR 633/1972. If you are such a customer, you will receive all of the billing documents listed in Question 18. The VAT invoice will also include a statement referring to art. 17-ter of Presidential Decree 633/1972, in compliance with Italian VAT legislation. As you will not be able to pay the Italian VAT amount to AWS, your request for payment will not include the Italian VAT. For example, if your usage charges are $100, your VAT invoice will show: $100 + $22 (VAT) = $122 (the VAT amount will also be shown in €) and your Request for Payment will show: $100. These adjustments are made so that your accounts in Italy will remain in compliance with Article 17 for charges incurred starting on 1 July.

To review the example billing documents of a VAT split payment customer, please click here.

13. When did my invoices change?
Invoices for accounts served by AWS Europe changed for purchases made on or after 1 July 2018. Another change is that invoices issued by AWS Europe are titled a “Request for Payment.” Please note that, where applicable, VAT invoices and receipts are also issued. These billing documents are all available on the Bills page after selecting the month and clicking on "Amazon Web Services EMEA SARL - service charges" or "Tax Invoices".

14. What payment currencies and payment methods are supported by AWS Europe?
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. If you use Diner’s Club or Discover credit cards to pay your invoices, please update your account to use a supported payment method on the Payment Methods page before 1 July 2018 to ensure no gaps in service.

Customers on invoicing continue to have the same payment terms as they do today, but must update the payment remittance information as outlined in Question 15.

15. I pay for my AWS services on invoicing terms. Is there anything else I need to do?
Yes. Please make any internal changes needed to remit payments to AWS Europe for your accounts based in Europe, the Middle East, and Africa. This might include updating records in billing systems or open purchase orders. The new remittance information is available here when logged into the AWS Console. Note that your June invoice (issued in July) were issued by Amazon Web Services, Inc.

16. I have previously given AWS a Purchase Order (PO) number. Do I need to change it?
Potentially. This depends on your own policies and preferences. Unless you request an alteration, your current PO number on file with us will continue to appear on all invoices regardless of the AWS billing entity (AWS, Inc and AWS Europe). If it is important that you have a different PO number on AWS Europe invoices, please create a case with Customer Support or for Public Sector customers, email wwps-emea-po@amazon .com.

17. How does the AWS charge appear on my credit card statement?
Charges from AWS are noted by the description “AWS EMEA aws.amazon.com” for accounts served by AWS Europe and/or “amazon web services aws.amazon.com” if served by Amazon Web Services, Inc.

18. What is a Request for Payment, a VAT Invoice, a Receipt, and the Transactions page?
Request for Payment: The Request for Payment is an invoice and includes a summary of charges, credits, and taxes for AWS services. It is called a “Request for Payment” or an “Amazon Web Services, Inc. Invoice,” depending on which entity your account purchases from. If you have accounts with both AWS Europe and AWS, Inc., then you receive one invoice from each seller. Note, however, AWS Marketplace invoices continue to be from AWS, Inc. Remittance information can be found on your bills or here for AWS Europe when logged into the AWS console. Requests for Payment are available from the Bills page, and you will be notified they are ready via email. To review examples, please click here. (Note: If you are a payer account for a consolidated billing family, this document will also include details for all of your linked accounts).

VAT Invoice: A VAT Invoice is an official tax record for you to meet your local compliance obligations, where applicable. In most countries, if 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. 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 AWS Europe in Luxembourg or our local branches in the following countries: Belgium, Denmark, Finland, France, Germany, Ireland, Israel, Italy, Netherlands, Poland, Portugal, Spain, Sweden, Switzerland, or the UK. VAT invoices are available from the Bills page after selecting the month and clicking on "Tax Invoices" (please see Question 33 if you are member of a consolidated billing family). To review examples, please click here.

Receipt: A Receipt is issued for your individual accounts’ records in cases where AWS does not charge VAT and/or there is no requirement to issue a VAT Invoice. It is a summary of your usage and charges. To review examples, please click here.

Transactions page: A Transactions page will be available on your AWS Billing Console and will summarize charges for AWS services across multiple AWS sellers in a billing period to give customers one consolidated view of your accounts. For example, if you buy AWS services from both AWS Europe and AWS, Inc., this page will display a consolidated view of charges, the total account balance, the amount past due, any available credit memos, any unapplied cash, your invoice balances, and your payment history. You will also be able to filter, view, and download your transaction history and documents on the same page for easy reconciliation.

19. Does this affect my usage of AWS Cost Explorer, Detailed Billing Report (DBR), Cost and Usage Report (CUR), or the way information is displayed?
No. You can use these tools in exactly the same way you do today. The CUR displays a new column to distinguish the AWS seller, but it has been designed to be backwards compatible and should not impact reports.

20. I received my July bill(s) and my Request for Payment, VAT invoice, Tax Address, and/or AWS seller appears incorrect. How do I get updated documents?
The logic we use to determine an account’s Tax Address is explained in Question 4. Please review this and follow the instructions outlined in Question 5 or Question 31 for consolidated billing families to update the appropriate address fields if you think that they are incorrect. You can check your updated Tax Address(es) on your Tax Settings page for your account(s).

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.

21. Can I view my previous AWS billing records?
Yes. You can view all previous records and billing history for your account.

22. Can I redeem any unused promotional credits?
Yes. You can redeem unused promotional credits. Your balance is unaffected.

23. Can I use the same AWS regions that I use today?
Yes. You can use the same AWS regions that you use today without any change in experience.

24. What happens to my Reserved Instances (RIs)?
Your RIs continue to operate as normal following this change, and the discounted usage and reserved capacity remains unchanged. For those RIs for which you receive an invoice each month (i.e., where there was a partial or no upfront payment for the RI), you will receive invoices from AWS Europe and not AWS, Inc.

25. What happens to my domain names registered with AWS, Inc.?
There are no changes in your experience, and your subscriptions continue to be available for use.

26. What happens to my AWS Marketplace services?
There are no changes to the services you purchase from the AWS Marketplace. However, 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 an invoice 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.  

27. Are accounts in China and India affected?
No. Accounts served by AWS partners in China (NWCD and Sinnet) and by the AWS affiliate in India (AISPL) are unaffected by this change.

28. Do I still have the same AWS account number?
Yes. Your account number remains the same.

29. 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

30. I still have a question or wish to not participate in this change. Who do I contact?
Please contact your regular AWS account representative or create a case with Customer Support.

31. My account is the payer account for a consolidated billing family. How do I check that all my accounts have the correct address and associated AWS seller?
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 account's 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 4.

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. Payer accounts on invoicing can update any linked account's billing address by contacting Customer Support and requesting that the individual account(s) be moved to invoicing and providing the updated billing address. Payer accounts not on invoicing 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.

32. My account is the payer account for a consolidated billing family of linked accounts. What actions do I need to take to prepare for this change?
You need to take the same actions mentioned in Question 5 for your payer account and each linked account. Your payer account(s) continue to be the designated recipient of invoicing and the central administrative account for all related linked accounts in the same family. For charges incurred on or after 1 July 2018, VAT invoices are available at the payer account level.

33. My account is the payer account for a consolidated billing family that has accounts served by both AWS, Inc. and AWS Europe. Do I need to change my account structures and how does this impact my billing documents?
No, you do not need to adjust your account groupings, but you may want to consider the following changes and their impact. Upon launch, payer accounts can view VAT invoices, if applicable, for all of their linked accounts from the Bills page. Linked accounts can view the VAT invoice from their Bills page if they do not have a TRN or are the only linked account with that TRN. If more than one linked account has the same TRN, only the payer account can access the VAT invoice from their Bills page. If your consolidated billing family has accounts in both AWS Europe and AWS, Inc., you receive one AWS Europe Request for Payment and one AWS, Inc. invoice. Note, however, AWS Marketplace invoices continue to be from AWS, Inc. To facilitate reporting and reconciliation, you can review all AWS charges using the Transactions page and view all of your consolidated billing family’s VAT Invoices and Receipts from the Bills page. Please refer to Question 18 and Question 19 for more details.

To review the example billing documents of a consolidated billing family that has accounts served only by AWS Europe, please click here. To review the example billing documents of a consolidated billing family that has accounts served by both AWS Europe and AWS, Inc., please click here.

34. I am an AWS reseller partner. Does this change impact me?
Yes. 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 31 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. Additionally, we have not notified your linked accounts of these changes. As our end customer, we have only notified you.