Last updated: November 1, 2021
Customers of Amazon Web Services New Zealand Limited (“AWS New Zealand”)
On November 1, 2021, AWS New Zealand will be appointed as a reseller of AWS cloud services for AWS accounts based in New Zealand. With this launch, customers with AWS accounts based in New Zealand will purchase AWS cloud services from AWS New Zealand instead of Amazon Web Services, Inc. (“AWSI”). AWS pricing does not include applicable taxes and customers with AWS accounts based in New Zealand will be charged 15% Goods and Services Tax ("GST") on all services sold by AWS New Zealand. AWS New Zealand will issue New Zealand GST compliant tax invoices to such customers and all GST collected from customers will be paid to the New Zealand Inland Revenue Department ("IRD").
AWSI will continue to issue invoices for products and services for purchases made by New Zealand customers on the AWS Marketplace (please click for here for additional information). Amazon Connect and Amazon Chime services will be sold by AWS New Zealand, except for PSTN-related features which will continue to be sold by AMCS LLC and invoiced by AWSI.
AWS Training and AWS Professional Services continue to be provided by AWS New Zealand.
How does AWS determine if your AWS account is based in New Zealand?
AWS determines the location of each individual AWS account, based on certain information, including your Tax Registration Number (“TRN”), your billing address and your contact address. For New Zealand, the TRN is your GST registration (IRD number). If you are a GST registered business or a sole trader and have provided your IRD number, your location will be determined to be in New Zealand. If you do not have a IRD number, 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 New Zealand
If you are a business or a government entity, please visit the Tax Settings page of the AWS Billing Dashboard and update your GST number 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. (“AWSI”) located in New Zealand
While AWS New Zealand will sell and invoice New Zealand customers for most services, in some cases AWSI will still be required to invoice New Zealand customers. Although AWSI is established in, and operates from, the United States, it is registered for New Zealand GST purposes. As such, AWSI accounts for GST at 15% on certain sales of AWS services to customers located in New Zealand. AWS pricing does not include applicable taxes and will be grossed up on account of GST (if applicable). All GST collected from New Zealand customers will be paid to the New Zealand IRD.
If you are acquiring AWS services purchased from AWSI for business purposes and are registered for New Zealand GST, please update the Tax Settings page (here) of your payer and each linked account with your IRD number and the address to which the IRD number is registered.
Once you provide your IRD number in the tax settings, you will no longer be charged GST on a majority of your AWS cloud services provided by AWSI and products or services purchased through the AWS Marketplace.
If you are a business and you do not update your AWS account with your IRD number, you will be charged 15% GST on on all AWSI sold services (marketplace purchases, cloud services). In addition, a GST compliant tax invoice will also be issued to you and will appear in your AWS Billing Management Console.