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.
AWS Europe is required to charge Value Added Tax (“VAT”) on sales of electronic services to non-business customers (B2C) in Bahrain.
VAT charged by AWS Europe
If you have accounts located in Bahrain, AWS Europe charges local VAT (“ ضريبة القيمة المضافة” in Arabic) on all service charges incurred from 01 July 2019, unless you have a valid VAT Registration Number (referred to as “TRN”). All VAT collected from customers in Bahrain will be paid to the National Bureau for Revenue of Bahrain.
For the applicable rates of VAT, please see our VAT Rates Summary Table (EMEA).
Tax Registration Numbers
AWS collects Tax Registration Numbers (“TRNs”) associated with VAT in certain countries to determine your status, as a business (B2B) or private / non-business customer (B2C), as this is a key factor to determine AWS’ liability to charge VAT on your service charges.
If you have a valid 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).
Once you have added a valid TRN on your account(s), no VAT will be applied on your purchases of AWS cloud services from AWS Europe. Please note that you may have to self-assess VAT in your local VAT return.
For more information on TRNs please visit Tax Help- Tax Registration Numbers.
Tax Invoices and Bills
If applicable, AWS Europe also issues valid VAT Invoices, available in the Bills section of the console under the header “Tax Invoices”.
If you have a valid 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.
For information on how to receive a VAT invoice from AWS please visit our Knowledge Centre- How do I get a VAT invoice from AWS?
How does AWS determine if your account is located in Bahrain?
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.
For more information please see Tax Help- Location.