On 1 July 2018, Amazon Web Services EMEA SARL (“AWS Europe”), our Luxembourg-based AWS entity, started selling our services. AWS Europe provides all AWS cloud services for your accounts based in these countries and territories in Europe, the Middle East, and Africa. Please read the AWS Europe FAQs for more detail.
Overview
AWS Europe is an entity established in Luxembourg which began selling services on 1 July 2018. In addition to its headquarters (“HQ”) in Luxembourg, AWS Europe also has branches (or “succursales” in French; “Niederlassungen” in German) in several countries in EMEA, including 18 countries in the EU: Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Netherlands, Poland, Portugal, Romania, Spain, Sweden, and the UK. These are not subsidiaries (or “filiales” in French;“Tochtergesellshaften” in German), they are the same legal entity as AWS Europe HQ in Luxembourg. Every branch has the relevant resources to be a registered establishment in its country and is, therefore, treated as a local vendor for the purposes of Value Added Tax (“VAT”).
If you have accounts located in Austria, Belgium, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Poland, Portugal, Romania, Spain, Sweden, and the UK:
- AWS Europe (HQ or branch) is required to charge local VAT on sales of electronic services to all customers. For the applicable rates of VAT, please click here.
- AWS Europe (HQ or branch) charges VAT on service charges incurred from 1 July 2018 (from 1 February 2020 for Austria, from 1 August 2020 for Czech Republic, from 1 November 2020 for Romania, from January 1 2021 for Greece and from 1 April 2023 for Estonia), unless you have a “special status”. Please note that “special status” includes:
- International Organizations, such as the United Nations, NATO, the OECD, etc.; Please note that local charities do not qualify for special status;
- VAT exemption purchase certificate (for e.g. VAT56B in Ireland); and
- Article 17 split-payment in Italy.
- If applicable, AWS Europe (HQ or branch) also issues valid VAT Invoices, available in the Bills section of the console under the header “Tax Invoices”.
- All VAT collected from customers will be paid to the local tax authorities on the local VAT return of the HQ or branch.
- If you have a valid Tax Registration Number (“TRN”) associated with VAT, please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your Business Legal Address for all of your account(s). This will ensure that your TRN is displayed on the VAT invoices issued by AWS Europe (HQ or branch), to enable you to claim a credit for VAT charged by AWS Europe (HQ or branch), in accordance with your own circumstances, as well as local laws and regulations.
- For additional information on TRN, please click here.
If you have accounts located in any other EU countries:
- AWS Europe is required to charge VAT on sales of electronic services to non-business customers (B2C) in the EU.
- AWS Europe charges local VAT, unless you have a valid TRN associated with VAT. Please visit the Tax Settings page of the AWS Billing Console and confirm or update your Tax Registration details.
- All VAT collected from customers will be reported to the local tax authorities under the EU simplified VAT registration regime known as the Mini One Stop Shop (“MOSS”).
- Please note that if AWS Europe does not charge you VAT, you may have to self-assess VAT if required by your local regulations.
- For additional information on TRN, please click here.
Telecommunications Services
Certain telecommunications services are sold by AMCS LLC, an Amazon entity. For further information, please click here.
AMCS LLC is required to charge VAT on sales of telecommunications services to non-business customers (B2C) in the EU.
If you have accounts located in the EU, AMCS LLC charges local VAT on all service charges incurred from 1 July 2018, unless you have a valid TRN associated with VAT.
If you have a TRN, please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your Business Legal Address for all of your account(s). Once you have added a valid TRN on your account(s), no VAT will be applied on your purchases of telecommunications services from AMCS LLC. Please note that you may have to self-assess VAT in your local VAT return.
For additional information on TRN, please click here.
AMCS LLC is registered for VAT under MOSS. All VAT collected from customers will be reported to the local tax authorities under the MOSS of AMCS LLC.
If applicable, AMCS LLC also issues valid VAT Invoices, available on the Bills section of the console.
How does AWS determine if your account is located in the EU?
At the moment of invoicing, AWS determines the location of each individual account, based on certain information, including your TRN, your Billing address and your Contact address. The result of AWS’ determination is shown as the “Tax Address” on the Tax Settings page of each account.
If you have a consolidated billing family, please note that each account is assessed individually: linked accounts do not inherit the Tax Address or the TRN of the payer account. The payer account can view the Tax Address of all their linked accounts on their own Tax Settings page of each account.
Please click here for additional information.
Additional Information
For additional information on the application of VAT in the EU, please visit the European Commission website about Telecoms Broadcasting and Electronic Services and the Mini One Stop Shop scheme.