Last updated: October 1, 2022
From October 1 2022, AWS Australia is the AWS Marketplace Facilitator for purchases made by customers with AWS accounts based in Australia. Previously, AWS Inc. was the AWS Marketplace Operator for AWS Marketplace purchases made by buyers with AWS accounts in Australia.
AWS Australia will charge 10% GST on all AWS Marketplace purchases made by non-business (“B2C”) customers with AWS accounts based in Australia. AWS Australia will also charge 10% GST on AWS Marketplace purchases made by business (“B2B”) customers with AWS accounts based in Australia buying from an Australia based seller. AWS will issue a tax compliant invoice for purchases with GST charged. AWS Australia will not charge GST on AWS Marketplace purchases made by B2B customers with AWS accounts based in Australia from a non-Australia based seller and will only issue a commercial invoice for such purchases .
Customers of Amazon Web Services Australia Pty Ltd (“AWS Australia”)
On November 1, 2021, AWS Australia (ABN: 63 605 345 891) was appointed as a reseller of AWS cloud services for AWS accounts based in Australia. With this launch, customers with AWS accounts based in Australia purchase AWS cloud services from AWS Australia instead of Amazon Web Services, Inc. (“AWS, Inc.”). AWS pricing does not include applicable taxes and customers with AWS accounts based in Australia are charged 10% Goods and Services Tax ("GST") on all services sold by AWS Australia. AWS Australia issues Australian GST compliant tax invoices to such customers and all GST collected from customers is paid to the Australian Taxation Office.
AWS Training and AWS Professional Services continue to be provided by AWS Australia.
How does AWS determine if your AWS account is based in Australia?
AWS determines the location of each individual AWS account and B2B vs B2C status, based on certain information, including your GST Registration Number or Tax Registration Number (“TRN”), your billing address and your contact address. In Australia, the TRN equivalent is known as the Australian Business Number (“ABN”). If you are GST registered and have provided your ABN (you can validate your ABN here) your location will be determined to be in Australia. If you do not have an ABN, your location will be determined using your billing address or contact address.
See more information on how AWS determines the location of your AWS account.
Customers with AWS accounts based in Australia
If you are a GST registered business or a government entity, please visit the Tax Settings page of the AWS Billing Dashboard and update your ABN and other tax information. Additionally, please visit the My Account page of the AWS Billing Management Console to confirm or update your contact address. Please provide the e-mail address where you would like the GST compliant tax invoices to be sent. We would recommend providing a distribution e-mail list if you would like the GST compliant tax invoices to be sent to multiple recipients.
Please click here for additional information.
Customers of Amazon Web Services, Inc. (“AWS, Inc.”) located in Australia
While AWS Australia sells and invoices Australian customers for most services, in some cases AWS, Inc is still required to invoice Australian customers., specifically PSTN-related features which are sold by AMCS LLC will continue to be invoiced by AWS, Inc. Although AWS, Inc is established in, and operates from, the United States, it is registered for Australian GST purposes. As such, AWS, Inc. accounts for GST at 10% on certain sales of AWS services to customers located in Australia. AWS pricing does not include applicable taxes and is grossed up on account of GST (if applicable). All GST collected from Australian customers is paid to the Australian Taxation Office.
If you are acquiring AWS services purchased from AWS, Inc. for business purposes, have an ABN, and are registered for Australian GST, please update your payer and each linked account with your ABN and the address to which the ABN is registered in the Tax Settings page here.
Once you provide your ABN in the tax settings, you will not be charged GST on a majority of your AWS cloud services provided by AWS, Inc and on products or services purchased through the AWS Marketplace.
If you do not update your AWS account with your ABN, you will be charged 10% GST on all AWS, Inc sold services (marketplace purchases, cloud services). Further, GST may be charged on Chime, Connect, Outpost or Snowball services provided to AWS accounts located in Australia even where you provide an ABN. This tax charge will appear on your commercial invoice. In addition, a GST compliant tax invoice will also be issued to you and will appear in your AWS Billing Management Console.