The table below shows the Value Added Tax (VAT) and Goods & Service Tax (GST) rates that may be charged to Amazon Web Services customers with accounts located in the countries (*) below.

Country VAT/GST for Accounts without Tax Registration Numbers VAT/GST  for Accounts with Tax Registration Numbers
ALBANIA 20%  -
ARMENIA
20%  -
AUSTRIA 20%  - 
AZORES 23% 23%
BAHRAIN 5%  -
BELARUS 20%  -
BELGIUM 21% 21%
BULGARIA 20%  - 
CANARY ISLANDS 6.5%  -
CROATIA 25%  - 
CYPRUS 19%  -
CZECH REPUBLIC 21%  - 
DENMARK 25% 25%
ESTONIA 20%  -
FINLAND 24% 24%
FRANCE 20% 20%
GERMANY 19% 19%
GREECE 24%  - 
HUNGARY 27%  -
ICELAND 24%  - 
IRELAND 23% 23%
ISLE OF MAN 20% 20%
ISRAEL 17% 17%
ITALY 22% 22%
LATVIA 21%  -
LIECHTENSTEIN 7.70% 7.70%
LITHUANIA 21%  - 
LUXEMBOURG 17% 17%
MADEIRA 23% 23%
MALTA 18%  -
MONACO 20% 20%
NETHERLANDS 21% 21%
NORWAY 25% 25%
POLAND 23% 23%
PORTUGAL 23% 23%
ROMANIA 19%  -
RUSSIA 20% 20%
SAUDI ARABIA 5% 5%
SERBIA 20% 20%
SLOVAKIA 20%  - 
SLOVENIA 22%  -
SPAIN 21% 21%
SWEDEN 25% 25%
SWITZERLAND 7.70% 7.70%
TURKEY 18%  - 
UNITED ARAB EMIRATES 5%  -
UNITED KINGDOM 20% 20%
     
(*) The rate applicable to some special Territories may be different