Amazon Web Services, Inc. ("AWS, Inc."), a U.S. based entity, is the marketplace operator of AWS Marketplace.
As of 1 January 2022, AWS Marketplace purchases or subscriptions made by your accounts based in Europe, the Middle East, and Africa (“EMEA”) (except Turkey and South Africa) are facilitated by Amazon Web Services EMEA Sarl (“AWS Europe”), if you purchase from a seller eligible to sell through AWS Europe (EMEA-eligible seller). Please click here for the list of EMEA-elgigible sellers. For a full list of EMEA countries, please click here.
AWS Europe is the marketplace operator for the purchases and subscriptions from an EMEA-eligible seller to sell through AWS Europe, if your account is based in EMEA (except Turkey and South Africa).
AWS, Inc. remains as the marketplace operator for the purchases and subscriptions from an EMEA-ineligible seller to sell through AWS Europe (EMEA-ineligible), if your account is based in EMEA (except Turkey and South Africa).
AWS, Inc. remains as the marketplace operator, if your account is based outside of EMEA and in Turkey and South Africa.
1. Indirect Taxes (Sales Tax, VAT, GST, Service Tax, etc.)
When you make a purchase on AWS Marketplace, AWS will calculate sales taxes, VAT, GST, service tax, etc. (“Indirect Taxes”), if applicable, based on the location of your AWS account. See how AWS determines the location of your AWS account in Tax Help - Account Location.
If your AWS account is part of an AWS Organization, AWS will calculate relevant Indirect Taxes based on the location of the AWS account that has made the purchase on AWS Marketplace. You will need to ensure that your AWS account has the correct tax, billing, and contact information. Your payer account may also enable Tax Settings Inheritance if all accounts within the AWS Organization should be treated consistently for tax purposes. See more information on Managing your account - AWS Billing and Cost Management. Please note that the Tax Settings Inheritance feature does not automatically apply your US sales tax exemptions to all accounts. You will need to upload a valid tax exemption certificate for each linked account or reach out to AWS Support for assistance.
If required by your country’s Indirect Tax laws, AWS will collect Indirect Taxes from you and remit these Indirect Taxes to the tax authority in AWS’s name. In most cases, AWS will issue a tax invoice. If you have a “Special Status” and should not be charged Indirect Taxes, AWS will take this into account, as long as your AWS account has up-to-date information.
The table below lists the countries where AWS is responsible for determining the Indirect Taxes as the marketplace operator and on which types of transactions AWS will calculate Indirect Taxes on your AWS Marketplace purchase.
When the seller is responsible for the Indirect Taxes:
- If you are based in the US and your state is not listed, the seller may ask AWS to collect the relevant sales taxes from you, which AWS will pass onto the seller to remit to the relevant tax authority.
- If you are based in a country that is not listed or your country is listed, but AWS is not required to collect Indirect Taxes from you, the seller may charge you separately for Indirect Taxes 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.
When you are not charged Indirect Taxes:
- In many countries, AWS will only charge you Indirect Taxes if you are considered a B2C customer (“B2C only”). See how AWS determines the B2C or B2B status of AWS accounts in Tax Help - Tax Registration Numbers. If you are a B2B customer in your country and should not be charged Indirect Taxes by AWS or if AWS needs your Tax Registration Number to generate a valid tax invoice (e.g., Indonesia), you must update your Tax Registration Number within Tax Settings of your Billing Console before you are billed. If you are not charged Indirect Taxes on your purchase, you may be required to reverse charge or self-assess Indirect Taxes in your country, but please consult with your accountants or tax advisors.
- If you are exempt from US sales taxes, you must enroll in the Amazon Tax Exemption Program and provide your valid tax exemption certificates. For more information, see Tax Help - United States.
- If you are exempt from British Columbia (“BC”) or Saskatchewan (“SK”) provincial sales taxes (“PST”) as a reseller, please provide your valid BC or SK PST number in Tax Settings of your Billing Console.
- If you are exempt from Canadian Indirect Taxes for any other reason, please create a case with AWS Support to provide your exemption certificates for validation, after which AWS will apply the exemption to your account.
To ensure that Indirect Taxes are correctly applied to your AWS Marketplace invoices, please review your Billing Console and update your tax, billing, and contact information if required. Please also review and edit your Alternate Contacts within your My Account page if you would like your tax team or another team to receive emails with relevant billing and tax notices.
If you believe you were incorrectly charged Indirect Taxes on your bill, please create a case with AWS Support.
See below table for the countries where AWS, as a marketplace operator, is liable to collect Indirect Taxes in its own name and on which transactions (B2B and/or B2C) AWS will collect Indirect Taxes on.
|* 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 and Sweden.|
|** If AWS Europe is the marketplace operator, AWS will collect VAT on B2B transactions only in the EU countries and in the UK where AWS Europe has a branch, (please see here for EU branch countries). Otherwise, you may need to self-asses VAT. Please consult your accountant or tax advisors.|
|*** Specified US states include Alabama, Arizona, Arkansas, California, Colorado, Connecticut, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Nebraska, Nevada, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington State, Wisconsin, West Virginia, Wyoming. Sales tax will be collected on all taxable sales as determined by AWS.
For more information on how tax is calculated and applying exemptions, go to Tax Help - United States.
2. Withholding Taxes
A large number of offerings on AWS Marketplace are from third party sellers. For these offerings, AWS collects payment on behalf of sellers. The sellers are the legal seller of record of the offering. At the moment, Sellers with paid products can be in any of the countries listed in Getting started as a seller - AWS Marketplace.
You are required to review and determine your own withholding tax obligations when you purchase from sellers on AWS Marketplace. Please note that if you purchase/subscribe to more than one listing on AWS Marketplace, your consolidated bill may include line items for more than one offering. This means that you may be paying multiple sellers, which may require separate analysis for withholding tax purposes. Any required documentation from the seller should be provided directly to you by the legal seller of record, and not from AWS.
Please consult with your accountants or tax advisors.
Some products on AWS Marketplace are offered by Amazon Web Services. If your purchase is sold by Amazon Web Services (or sometimes marked “MP Catalog”), then AWS, Inc., a U.S. based entity, is the legal seller of record. Please reach out to AWS Support or your relevant AWS point of contact for any required documentation.