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Colombia

Introduction

Tax help

As of January 1, 2024, Colombia’s Significant Economic Presence regulations (“SEP”) went into effect. Amazon Web Services, Inc. (“AWSI”), the seller of record for cloud services to customers in Colombia, has elected to register and file an income tax return in Colombia. As a result of this action, the application of withholding tax outlined in Section 8 of Article 408 of the Tax Statute (“Estatuto Tributario”) will not be applicable to customers purchasing cloud services from AWSI in Colombia.

For instruction on how to request AWSI’s RUT, please see the “Additional Information” section of this page.  

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Overview

Overview

AWS Marketplace

AWS Marketplace

Tax Registration Numbers

Tax Registration Numbers

How does AWS determine if your account is located in Colombia?

How does AWS determine if your account is located in Colombia?

Overview

Amazon Web Services, Inc. is a company established in the United States of America and it’s the entity that provides cloud services to clients in Colombia. Since January 1, 2024, AWSI has been voluntarily registered as a taxpayer under the Significant Economic Presence ("PES") regime in Colombia.

AWS Marketplace

IMPORTANT MESSAGE FOR AWS MARKETPLACE CUSTOMERS

SEP regulations may impact the AWS Marketplace offerings you purchase from third-party sellers. Although AWSI is the applicable AWS Marketplace operator, AWSI is not liable for SEP taxes on third-party AWS Marketplace sales to customers in Colombia. If you are a customer based in Colombia, it is your responsibility to work with your third-party seller to assess any potential impact of SEP on your AWS Marketplace purchases, if any.

For tax information relating to the AWS Marketplace, please visit AWS Marketplace- Tax Help for Buyers or AWS Marketplace- Tax Help for Sellers.

Tax Registration Numbers

AWS collects Tax Registration Numbers (“TRNs”) associated with Value Added Tax (“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).  

For more information on TRNs please visit Tax Help- Tax Registration Numbers.

How does AWS determine if your account is located in Colombia?

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.

Additional Information

Requests for AWSI’s RUT (Registro Único de Identificación Tributaria)

If needed, to request AWSI’s RUT (Registro Único de Identificación Tributaria) please follow the instructions below:

  • Create a request with Customer Support.
  • Log in with your AWS credentials to the Customer Support site.
  • In Step 1 of 3, values will auto populate, Issue: “Account and Billing”, Service: “Billing”, Category: “VAT”, Severity: “General Question”, click on Next Steps: Additional Information.
  • In Step 2 of 3 enter the following details:
    • Subject: “AWS, Inc. Request for Colombia RUT Certificate.”
    • Description: Please provide the following details:
      • Legal Entity Name, NIT and Legal Entity Legal Address as listed in your RUT.
    • Click on Next Step: Solve now or contact us.
    • In Step 3 of 3, click on Contact us, select “Web” and click Submit. A Customer Service representative will attach the RUT to your request within 24 hours.
       

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