The Bangladesh tax authorities have mandated non-Bangladeshi suppliers to register for Value Added Tax (“VAT”) and charge 15% VAT on all electronically-supplied services made to non-business customers in Bangladesh (customers that are not registered under Bangladesh VAT and Supplementary Duty (SD) Act, 2012).  Although Amazon Web Services, Inc. is established in the United States, it is registered for Bangladeshi VAT.

As such, if you are using Amazon Web Services, Inc.’ s services for business purposes and registered for Bangladeshi VAT, you must update your payer and each linked account with your Business Identification Number (“BIN” or Bangladesh VAT Registration Number) and the address to which the BIN is registered in the Tax Settings page here. This will ensure that you are not charged VAT on your purchases from Amazon Web Services, Inc., however, you may be required to reverse charge / self-assess VAT.  Please consult with your tax advisor.

Similarly, if you make purchases on the AWS Marketplace, although Amazon Web Services, Inc. is billing you on behalf of the Independent Software Vendor or Partner seller, 15% VAT will be collected unless you update your Tax Settings page with your BIN as per the above instructions.

All VAT collected will be remitted by Amazon Web Services, Inc. to the Bangladeshi Tax Authority.