This page provides information about taxes that are applicable to Amazon Web Services.

Amazon Web Services, Inc. is required to charge value added taxes (VAT) on sales of Amazon Web Services to private (non-business) European Union customers. All VAT collected from customers in the European Union will be paid to the tax authority of the appropriate EU member state. Please be advised that Amazon Web Services, Inc. is registered for EU VAT under the Electronically Supplied Services (ESS) simplified VAT registration regime. As a result, Amazon Web Services, Inc. cannot issue tax invoices. For additional information regarding the simplified VAT registration regime, please visit HM Revenue & Customs VAT on e-Services.

Amazon Web Services, Inc. is not required to charge VAT to European Union business customers. If your Amazon Web Services purchase is for business purposes and you are established inside of the EU with a valid EU VAT registration number issued to you by one of the EU member states, please visit our VAT Registration page to enter your VAT registration number.

Upon verification of the VAT number we will exempt your account from VAT on future purchases of Amazon Web Services sold by Amazon Web Services, Inc. Please note that you may have to self-account for VAT in your local VAT return for any purchases of products from Amazon Web Services, Inc.

Amazon Web Services, Inc. is required to charge VAT on sales of Amazon Web Services to Swiss and Liechtenstein customers as a non-established company supplier of electronically supplied services (ESS). These customers receive a VAT invoice via email. All VAT collected from customers in Switzerland and Liechtenstein will be paid to the Swiss tax authorities.

If you are a business customer of Amazon Web Services, Inc. seeking a refund of the VAT charged on your purchase of Amazon Web Services, please be advised that Amazon Web Services, Inc. cannot give you a refund of this VAT based on your Swiss VAT number. The VAT charged may be recovered subject to the normal VAT rules in Switzerland and Liechtenstein.

Additional information regarding the collection of VAT for usage of Amazon Web Services in Switzerland and Liechtenstein can be found via the Schweizerische Eidgenossenschaft in French and German.

From October 1, 2011 Amazon Web Services, Inc. will charge VAT on sales of Amazon Web Services to Norway customers as required by local tax regulations. All VAT collected from customers in Norway will be paid to the Norwegian tax authorities.

If your purchase of Amazon Web Services is for business purposes, please visit our VAT Registration page to enter your VAT registration number.

Upon verification of the VAT number, we will exempt your account from VAT on future purchases of Amazon Web Services sold by Amazon Web Services, Inc. In order for your account to be exempt from VAT charges from the outset of Amazon Web Services, Inc.’s implementation of VAT charges on sales to Norwegian customers, you must visit our VAT Registration page and enter your valid VAT number prior to October 1, 2011. Please note that you may have to self-account for VAT in your local VAT return for any purchases of products from Amazon Web Services, Inc.

Additional information regarding the collection of VAT for usage of Amazon Web Services in Norway can be found via the following links:

 

From February 1, 2012 Amazon Web Services, Inc. will charge VAT on sales of Amazon Web Services to Icelandic customers as required by local tax regulations. All VAT collected from customers in Iceland will be paid to the Icelandic tax authorities.

If your purchase of Amazon Web Services is for business purposes, please visit our VAT Registration page to enter your VAT registration number.

Upon verification of the VAT number, we will exempt your account from VAT on future purchases of Amazon Web Services sold by Amazon Web Services, Inc. In order for your account to be exempt from VAT charges from the outset of Amazon Web Services, Inc.’s implementation of VAT charges on sales to Icelandic customers, you must visit our VAT Registration page and enter your valid VAT number prior to February 1, 2012. Please note that you may have to self-account for VAT in your local VAT return for any purchases of products from Amazon Web Services, Inc.

Additional information regarding the collection of VAT for usage of Amazon Web Services in Iceland can be found on the Rekstur / Félög website.

Amazon Web Services, Inc. accounts for Australian goods and services tax (GST) on certain sales of Amazon Web Services to customers located in Australia. Please be advised that Amazon Web Services, Inc. is registered for Australian GST purposes. If GST is charged on a supply, this will be shown on your tax invoice.

If you are a business customer and registered for Australian GST, you may be entitled to recover the GST paid on services provided by Amazon Web Services, Inc. through the Business Activity Statement process. More information regarding the recovery of GST can be found via the following link: Creditable Acquisitions.

Additional information regarding the Australian GST system can be found via the following link: Australian GST System.

The table below shows the VAT/GST rates that may be charged on Amazon Web Services sold to European Union, Swiss, Liechtenstein, Norwegian, Icelandic, and Australian customers. Note that AWS prices displayed are exclusive of any GST or VAT chargeable.

Country Value Added Tax (VAT) and Goods & Service Tax (GST)
Australia (GST) 10%
Austria 20%
Belgium 21%
Bulgaria 20%
Croatia 25%
Cyprus 19%
Czech Republic 21%
Denmark 25%
Estonia 20%
Finland 24%
France & Monaco 20%
Germany 19%
Great Britain & Northern Ireland 20%
Greece 23%
Hungary 27%
Iceland 25.5%
Ireland (Eire) 23%
Italy 22%
Latvia 21%
Liechtenstein 8%
Lithuania 21%
Luxembourg 15%
Malta 18%
Netherlands 21%
Norway 25%
Poland 23%
Portugal 23%
Romania 24%
Slovakia 20%
Slovenia 22%
Spain 21%
Sweden 25%
Switzerland 8%