Additional Policies

U.S. Sales and Use Tax
Value-added Tax (VAT)
Taxes in France
Taxes in Japan
Refunds
Marketing Content within an AMI
Removing Your Listings
Style Guidelines

U.S. Sales and Use Tax

AWS Marketplace Tax Calculation Service provides the ability to calculate and collect U.S. sales and use tax for existing and new products. Some states are not eligible for Tax Calculation Service because AWS Marketplace is required by law to collect and remit applicable sales tax attributable to taxable sales of your product(s) to customers based in these states. To use the service, configure your tax nexus settings for your seller profile, and then assign product tax codes to your products.

To configure your tax nexus settings, open the AWS MArketplace Management Portal(AMMP), and under the Settings tab configure the applicable tax nexus settings. We recommend you review the AWS Marketplace Tax Methodology and AWS Marketplace Product Tax Code Guidance in their entirety prior to completing this process.

Value-added Tax (VAT)

Amazon Web Services is required to charge value added taxes (VAT) on your AWS Marketplace sales of electronically supplied services to private (non-business) European Union customers, per application of Article 9a of Council Regulation n. 282/2011 of 15 March 2011 & Article 28 of Directive 2006/112/EC. VAT collected will be remitted by AWS to the tax authority of the appropriate EU member state.

Starting April 19, 2018, Amazon Web Services applies Article 9a to your AWS Marketplace sales of electronically-supplied services to business (non-private) European Union customers who have provided a valid Tax Registration Number in their AWS billing console. Amazon Web Services issues VAT invoices to these customers so that they can self-assess VAT for purchases of your services through AWS Marketplace, if required. You can find more information about Article 9a in this downloable PDF file.

Taxes in France

You could potentially be liable to French taxing authorities for taxes and social security contributions on transactions from/with/in France. To help you comply with any potential French tax obligations, a monthly Tax Disclosure Report listing your France sales transactions, on your AWS Marketplace sales of electronically supplied services to customers located in France, will be sent to you on or about the 15th of each month. Your annual Tax Disclosure Report will be made available to you no later than the January 31st of each year. For more information, please consult the French authorities’ websites or your tax advisor:

Taxes in Japan

There has been a reassessment of the tax treatment of cross border digital services based on the 2015 Japan Tax Reform. As a result, AWS Marketplace sellers may have Japan consumption tax obligations for sales to customers in Japan. If you sell any software through AWS Marketplace to a customer in Japan (business or individual), you may now have to pay tax. Anyone whose billing address is in Japan is considered a customer in Japan in this case. We recommend that you consult with your tax advisor to determine whether you have tax obligations in connection with this reassessment.

Refunds

All sellers of AMI products in AWS Marketplace must submit their refund policies for posting on the product Details page. We expect sellers to comply with their posted policies when AWS Marketplace users request refunds.

Marketing Content within an AMI

AMI content can contain references to other products provided by the Seller if that product is sold on AWS Marketplace.

Removing Your Listings

AMI and SaaS Listings can be removed at any time.  For AMI products, the Additional Terms and Conditions for AWS Marketplace contain the requirements for continuing support for these removed products.

Style Guidelines

AWS Marketplace will make revisions to the product descriptions provided solely for quality assurance and error correction.