AWS Marketplace Sellers & Tax Collection

Please be advised that a number of foreign countries have enacted legislation which requires non-resident sellers of electronically supplied services (ESS) to charge value added taxes (VAT) or goods and services tax (GST) to end customers located in their country. A number US states and foreign taxing jurisdictions also require marketplace operators, such as AWS Marketplace, to collect sales tax, VAT or GST in their own name, on sales made by a third party marketplace sellers. Outlined below is a list of locations where, in order to comply with these non-resident seller and/or marketplace facilitator laws, AWS will collect sales tax, VAT or GST and remit it to the local tax authorities, in the name of AWS, Inc. Note that there are also some US states or countries which may require you, as the legal AWS Marketplace seller, to register for and remit taxes on B2C and possibly B2B sales of software/ESS, such as Japan mentioned below. AWS recommends that you consult a tax advisor to determine your tax obligations in these and other taxing jurisdictions.  

In the US, AWS offers the AWS Marketplace Tax Calculation Service to help you meet your US Sales Tax compliance obligations. For more information about the Tax Calculation Service go to the AWS Marketplace User Guide.

Jurisdictions which require non-resident sellers to collect VAT on sales of cloud and similar services

Is AWS required to collect and remit tax on sales made by the AWS Marketplace Seller

Australia

Yes – B2C only

Chile

Yes – B2C only unless withholding tax applies, see here

European Union* Yes – B2B and B2C where applicable
India Yes – B2C only
Indonesia Yes – B2B and B2C
Kingdom of Saudi Arabia Yes – B2C only
Malaysia Yes – B2B and B2C

 

New Zealand

Yes – B2C only

Norway Yes – B2C only
Russia

Yes – B2C only until 1.1.19, afterwards B2B & B2C

Singapore Yes – B2C only
South Africa Yes – B2B and B2C

South Korea

Yes – B2C only

Taiwan

Yes – B2C only

Turkey

Yes – B2C only

United States

Yes – Only in specified states, see below

* 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, Sweden and the United Kingdom

Bahrain

Sellers

As a Bahraini (BH) seller, you may have an obligation to calculate, collect and remit Indirect Taxes (e.g. VAT, GST, etc.), as well as issue Tax Invoices in Bahrain, as well as other countries where your customers are located.

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. Please consult with your accountants or tax advisors.

The information below is a guide to help you assess your obligations, based on the location of your customers.

Your customer is in Bahrain:

As legal Seller, you are responsible for VAT calculation, collection, invoicing and remittance, if applicable. Please consult with your accountants or tax advisors.

Your customer is located outside Bahrain:

There are countries where AWS, as the marketplace operator, will calculate, collect, invoice and remit the Indirect Taxes. You can find the full list of countries on this page.

If your customer is located in a country that is not on the list, you may have an obligation to calculate, collect, invoice and remit the Indirect Taxes in that country. Please consult with your accountants or tax advisors.

Buyers

As a BH customer of AWS cloud services, your purchases on the AWS Marketplace may be taxed differently depending on:

  • The location of the Seller you are buying from; and
  • Whether you are registered for VAT in Bahrain (and have updated your Tax Settings).

Your Seller is in Bahrain:

The Seller may charge you separately for BH VAT, in addition to the amount collected by AWS. The Seller may also send you a VAT Invoice. Please consult with your accountants or tax advisors.

Your Seller is located outside Bahrain:

If you are registered for VAT in Bahrain and your account information is up-to-date (you can check by visiting the Tax Settings page of the AWS Billing Console, you may have to self-assess BH VAT under the reverse-charge mechanism. Please consult with your accountants or tax advisors.

If you are not registered for VAT in Bahrain and your account information is up-to-date (you can check by visiting the Tax Settings page of the AWS Billing Console. The Seller may charge you separately for BH VAT, in addition to the amount collected by AWS. The Seller may also send you a VAT Invoice. Please consult with your accountants or tax advisors.

France

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:

Japan

Sellers

As a Japanese (JP) seller, you may have an obligation to calculate, collect and remit Indirect Taxes [e.g. Japanese Consumption tax (JCT), VAT or GST, etc.], as well as issue Tax Invoices in Japan and other countries where your customers are located.

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. Please consult with your accountants or tax advisors.

In addition, AWS, Inc. is a non-resident and is 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.

The information below is a guide to help you assess your obligations, based on the location of your customers.

Your customer is in Japan:

As legal Seller, you are responsible for JCT calculation, collection, invoicing and remittance, if applicable. Please consult with your accountants or tax advisors.

Your customer is located outside Japan:

There are countries where AWS, as the marketplace operator, will calculate, collect, invoice and remit the Indirect Taxes. You can find the full list of countries on this page.

If your customer is located in a country that is not on the list, you may have an obligation to calculate, collect, invoice and remit the Indirect Taxes in that country. Please consult with your accountants or tax advisors.

Buyers

As a JP customer of AWS cloud services, your purchases on the AWS Marketplace may be taxed differently depending on the location of the Seller you are buying from or their JCT registration status.

Your Seller is in Japan:

The Seller may charge you separately for JCT, in addition to the amount collected by AWS. The Seller may also send you a Tax Invoice. Please consult with your accountants or tax advisors.

Your Seller is located outside Japan:

If your Seller is registered for JCT in Japan, the Seller may charge you separately for JCT, in addition to the amount collected by AWS. The Seller may also send you a Tax Invoice. Please consult with your accountants or tax advisors.

Norway

Sellers

As a Norwegian (NO) seller, you may have an obligation to calculate, collect and remit Indirect Taxes (e.g. VAT, GST, etc.), as well as issue Tax Invoices in Norway, as well as other countries where your customers are located.

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. Please consult with your accountants or tax advisors.

The information below may help you assess your obligations, based on the location of your customers.

Your customer is in Norway:

Indirect Tax obligations with respect to NO customers depend on whether the customer is registered in Norway and has provided AWS with a NO VAT Registration Number:

  1. If your customer has not provided AWS with a NO VAT Registration Number: AWS will handle VAT calculation, collection, invoicing and remittance. You do not have any VAT obligations with respect to that customer’s purchases on AWS Marketplace.
  2. If your customer has provided AWS with a NO VAT Registration Number: 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.

Your customer is located outside Norway:

If your customer is located in certain countries, AWS, as the marketplace operator, will handle calculating, collecting, invoicing and remittance of Indirect Taxes with respect to that customer. You can find the full list of countries on this page.

If your customer is located in a country that is not on the list, you may have an obligation to calculate, collect, invoice and remittance of Indirect Taxes in that country. Please consult with your accountants or tax advisors.

Buyers

As a NO customer of AWS cloud services, your purchases on the AWS Marketplace will be taxed differently depending on:

  • Whether you are registered for VAT in Norway (and have updated your Tax Settings); and
  • The location of the Seller you are buying from.

You are registered for VAT in Norway:

You can check that your account information is up-to-date by visiting the Tax Settings page of the AWS Billing Console.  

  1. If you are buying from a NO Seller, the Seller may charge you separately for NO VAT, in addition to the amount collected by AWS. The Seller may also send you a VAT Invoice. Please consult with your accountants or tax advisors.

  2. If you are buying from a non-NO Seller, you may need to self-assess NO VAT, based on your circumstances. Please consult with your accountants or tax advisors.

You are not registered for VAT in Norway:

You can check that your account information is up-to-date by visiting the Tax Settings page of the AWS Billing Console.

Norway has specific rules that transfer the Indirect Tax obligation from the Seller to AWS. This means that AWS will charge you NO VAT on your purchases from Norwegian and foreign Sellers. Such VAT will be added to the price listed on the website and collected by AWS. You will see such VAT on the invoices issued by AWS Marketplace.

Switzerland

Sellers

As a Swiss (CH) seller, you may have an obligation to calculate, collect and remit Indirect Taxes (eg VAT, GST, etc.), as well as issue Tax Invoices in Switzerland, as well as other countries where your customers are located.

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. Please consult with your accountants or tax advisors.

The information below is a guide to help you assess your obligations, based on the location of your customers.

Your customer is in Switzerland:

As legal Seller, you are responsible for VAT calculation, collection and invoicing, if applicable. Please consult with your accountants or tax advisors.

Your customer is located outside Switzerland:

There are countries where AWS, as the marketplace operator, will calculate, collect, invoice and remit the Indirect Taxes. You can find the full list of countries on this page.

If your customer is located in a country that is not on the list, you may have an obligation to calculate, collect, invoice and remit the Indirect Taxes in that country. Please consult with your accountants or tax advisors.

Buyers

As a CH customer of AWS cloud services, your purchases on the AWS Marketplace may be taxed differently depending on:

  • The location of the Seller you are buying from; and
  • Whether you are registered for VAT in Switzerland (and have updated your Tax Settings).

Your Seller is in Switzerland:

The Seller may charge you separately for CH VAT, in addition to the amount collected by AWS. The Seller may also send you a VAT Invoice. Please consult with your accountants or tax advisors.

Your Seller is located outside Switzerland:

If you are registered for VAT in Switzerland and your account information is up-to-date (you can check by visiting the Tax Settings page of the AWS Billing Console):

  • You may have to self-assess CH VAT under the reverse-charge mechanism.
  • If your Seller is registered for VAT in Switzerland, the Seller may charge you separately for CH VAT, in addition to the amount collected by AWS. The Seller may also send you a VAT Invoice.

Please consult with your accountants or tax advisors.

If you are not registered for VAT in Switzerland and your account information is up-to-date (you can check by visiting the Tax Settings page of the AWS Billing Console), the Seller may charge you separately for CH VAT, in addition to the amount collected by AWS. The Seller may also send you a VAT Invoice. Please consult with your accountants or tax advisors.

United Arab Emirates

Sellers

As a seller located in the United Arab Emirates (UAE), you may have an obligation to calculate, collect and remit Indirect Taxes (e.g. VAT, GST, etc.), as well as issue Tax Invoices in the UAE, as well as other countries where your customers are located.

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. Please consult with your accountants or tax advisors.

The information below is a guide to help you assess your obligations, based on the location of your customers.

Your customer is in the UAE:

As legal Seller, you are responsible for VAT calculation, collection, invoicing and remittance, if applicable. Please consult with your accountants or tax advisors.

Your customer is located outside the UAE:

There are countries where AWS, as the marketplace operator, will calculate, collect, invoice and remit the Indirect Taxes. You can find the full list of countries on this page.

If your customer is located in a country that is not on the list, you may have an obligation to calculate, collect, invoice and remit the Indirect Taxes in that country. Please consult with your accountants or tax advisors.

Buyers

As a UAE customer of AWS cloud services, your purchases on the AWS Marketplace may be taxed differently depending on:

  • The location of the Seller you are buying from; and
  • Whether you are registered for VAT in the UAE (and have updated your Tax Settings).

Your Seller is in the UAE:

The Seller may charge you separately for UAE VAT, in addition to the amount collected by AWS. The Seller may also send you a VAT Invoice. Please consult with your accountants or tax advisors.

Your Seller is located outside the UAE:

If you are registered for VAT in the UAE and your account information is up-to-date (you can check by visiting the Tax Settings page of the AWS Billing Console), you may have to self-assess UAE VAT under the reverse-charge mechanism. Please consult with your accountants or tax advisors.

If you are not registered for VAT in the UAE and your account information is up-to-date (you can check by visiting the Tax Settings page of the AWS Billing Console), The Seller may charge you separately for UAE VAT, in addition to the amount collected by AWS. The Seller may also send you a VAT Invoice. Please consult with your accountants or tax advisors.

United States

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)

Connecticut (December 1, 2018)

District of Columbia (April 1, 2019)

Georgia (April 1, 2020)

Hawaii (January 1, 2020)

Idaho (June 1, 2019)

Illinois (January 1, 2020)

Indiana (July 1, 2019)

Iowa (January 1, 2019)

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)*

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.

* 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.