Last updated September 30, 2024

These terms are part of the Global Services Agreement. Amazon may update these terms from time to time. Save a copy of this version as needed for your internal records.

Taxes. Each party will be responsible for identifying, paying and reporting to the relevant authorities all taxes and other governmental fees and charges (and any penalties, interest, and other charges) that are imposed on that party or otherwise required by the transactions governed by the Agreement. Vendor may charge and Amazon will pay applicable national, state or local sales or use taxes, value added taxes (“VAT”), or goods and services taxes (“GST”) or similar transaction taxes that Vendor is legally obligated to pay to governmental authorities (collectively, “Taxes”).  Vendor’s original invoice to Amazon must state those Taxes separately and meet the requirements for a compliant tax invoice. Vendor will submit to Amazon a valid invoice for VAT, GST and similar Taxes, and comply with all applicable tax filing and reporting requirements with respect to payments under the Agreement. Amazon may withhold payment until Vendor provides invoices that comply with this Section. Amazon may provide Vendor with an exemption certificate or equivalent information acceptable to the relevant taxing authority, in which case, Vendor will not charge or collect the Taxes covered by that certificate. Amazon may deduct or withhold any Taxes that Amazon may be legally obligated to deduct or withhold from any amounts payable to Vendor under the Agreement, and payment to Vendor as reduced by those deductions or withholdings will constitute full payment and settlement to Vendor of amounts payable under the Agreement. Vendor will provide Amazon with any forms, documents, or certifications as may be required for Amazon to satisfy any information reporting or withholding tax obligations, and to establish Vendor’s compliance with applicable tax filing requirements, with respect to any payments under the Agreement. Notwithstanding anything to the contrary herein, nothing in the Agreement will require any party to participate in or cooperate with an international boycott within the meaning of section 999 of the United States Internal Revenue Code of 1986, as amended.