Bhutan

Amazon Web Services, Inc. is required to charge Goods and Services Tax (GST) on sales of electronic services to non-business customers (B2C) in Bhutan.

The Bhutanese tax authorities have mandated non-resident suppliers to register for Goods and Services Tax (GST) and charge 5% GST on all electronically supplied services made to B2C customers in Bhutan (i.e. customers that are not registered under Bhutan GST or are not using AWS services for business/professional purposes in Bhutan). Although Amazon Web Services, Inc. is established in the United States, it is registered for Bhutan GST.

As such, if you are using Amazon Web Services, Inc.’s services for business/professional purposes and are registered for Bhutan GST, you must update your payer and each linked account with your Tax Registration Number (TRN or Bhutan GST Registration Number), the address at which the TRN is
registered, and confirmation that services will be used for business/professional purposes, on the Tax Settings page. This will ensure that you are not charged GST on your purchases from Amazon Web Services, Inc.; however, you may be required to self-assess and pay GST under reverse charge. Please consult your tax advisor.

Similarly, if you make purchases on the AWS Marketplace, although Amazon Web Services, Inc. is billing you on behalf of the Independent Software Vendor or Partner seller, 5% GST will be collected unless you update your Tax Settings page as per the above instructions.

All GST collected will be remitted by Amazon Web Services, Inc. to the Bhutan Tax Authority.

At the time of invoicing, AWS will determine 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.