From April 1, 2025, AWS Japan will start collecting 10% Japanese Consumption Tax (JCT) on AWS Marketplace products sold by non-Japan addressed independent software vendor (ISV) or non-Japan addressed channel partner (CP) to AWS customer accounts addressed in Japan. AWS Japan will also start issuing tax qualified invoices (TQI) for these purchases under AWS Japan’s JCT Number (T6011001106696), and remitting the JCT to the Japanese Tax Authorities (JTA). For avoidance of doubt, TQI will be issued for the utilization (for metering products) or subscription charge (for subscription products) made on or after April 1, 2025.
From April 1, 2025, AWS Japan will start issuing TQI under AWS Japan’s JCT Number (T6011001106696), for AWS Marketplace products sold by Japan addressed ISV or Japan addressed CP to AWS customer accounts addressed in Japan. AWS Japan will continue to collect the 10% JCT and disburse the collected JCT to Japan addressed ISV or CP. It is the ISV or CP’s obligation to remit the JCT to the JTA. For avoidance of doubt, TQI will be issued for the utilization (for metering products) or subscription charge (for subscription products) made on or after April 1, 2025.
Products facilitated by AWS Inc., including second-party products sold by AWS or Amazon-affiliated entities or third-party products sold using Amazon Bedrock will not be affected as they are not facilitated by AWS Japan.