Last updated: November 1, 2021
Customers of Amazon Web Services Australia Pty Ltd (“AWS Australia”)
On November 1, 2021, AWS Australia (ABN: 63 605 345 891) will be appointed as a reseller of AWS cloud services for AWS accounts based in Australia. With this launch, customers with AWS accounts based in Australia will purchase AWS cloud services from AWS Australia instead of Amazon Web Services, Inc. (“AWSI”). AWS pricing does not include applicable taxes and customers with AWS accounts based in Australia will be charged 10% Goods and Services Tax ("GST") on all services sold by AWS Australia. AWS Australia will issue Australia GST compliant tax invoices to such customers and all GST collected from customers will be paid to the Australian Taxation Office.
AWSI will continue to issue invoices for products and services for purchases made by Australian customers on the AWS Marketplace (please click for here for additional information). Amazon Connect and Amazon Chime services will be sold by AWS Australia, 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 Australia.
How does AWS determine if your AWS account is based in Australia?
AWS determines the location of each individual AWS account, 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. (“AWSI”) located in Australia
While AWS Australia will sell and invoice Australian customers for most services, in some cases AWSI will still be required to invoice Australian customers. Although AWSI is established in, and operates from, the United States, it is registered for Australian GST purposes. As such, AWSI accounts for GST at 10% on certain sales of AWS services to customers located in Australia. AWS pricing does not include applicable taxes and will be grossed up on account of GST (if applicable). All GST collected from Australian customers will be paid to the Australian Taxation Office.
If you are acquiring AWS services purchased from AWSI 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 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 do not update your AWS account with your ABN, you will be charged 10% GST on all AWSI 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.