On 1 July 2018, Amazon Web Services EMEA SARL (“AWS Europe”), our Luxembourg-based AWS entity, started to sell 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 all customers located in Kenya.
As a result of changes in tax legislation in the Finance Act 2022, if you have accounts located in Kenya, AWS Europe charges local VAT on all service charges incurred from 1 September 2022.
All VAT collected from customers in Kenya will be paid to the Kenya Revenue Authority ("KRA").
If you have a Kenyan Tax Registration Number (also known as a "PIN" in Kenya), 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). You are required to provide us your Tax Registration Number (“TRN”) to us if you have one.
For additional information on TRNs, please click here.
How does AWS determine if your account is located in Kenya?
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.
Please click here for additional information.
Exemption of Non-Resident Suppliers of Digital Services from the VAT (Electronic Tax Invoice) Regulations, 2020
AWS Europe is a non-resident supplier of Digital Services and is exempt from issuing electronic tax invoices as required under the Value Added Tax (Electronic Tax Invoice) Regulations, 2020.
For additional information on the application of VAT in Kenya, please visit the website of the Kenya Revenue Authority.