Amazon Web Services, Inc. and AMCS LLC account for Japanese Consumption Tax (C-Tax) on certain sales of Amazon Web Services, Amazon Connect, and Chime to customers located in Japan. Please be advised that Amazon Web Services, Inc. is registered for Japanese C-Tax purposes. If C-Tax is charged on a supply, this will be shown on your invoice.

AMCS LLC will register for and charge C-Tax in 2018.

If you are a business customer and registered for Japanese C-Tax, you may be entitled to recover the C-Tax paid on services provided by Amazon Web Services, Inc. through the tax return filing process. More information regarding the recovery of C-Tax can be found via the following link: NTA official page.

Amazon Connect customers outside the U.S. that use Amazon Connect in a U.S. Region (such as US-EAST) may be subject to a federal Universal Service Fund Surcharge, which recovers charges imposed on us by the U.S. government to support universal service. This surcharge will appear under the “Other Fees and Monthly Surcharges” section of your AWS invoice, which includes the taxes, fees, and surcharges that we are permitted to collect from you.