Amazon Web Services, Inc. ("AWS, Inc."), a U.S. based entity, is the marketplace operator of AWS Marketplace.
As of 1 January 2022 , if you have onboarded as a seller with Amazon Web Services EMEA Sarl (“AWS Europe”), sales you make on the AWS Marketplace to AWS customer accounts based in Europe, the Middle East, and Africa (“EMEA”), except Turkey and South Africa are facilitated by AWS Europe.
For a full list of countries, please click here.
The Terms and Conditions for AWS Marketplace Sellers was updated with AWS Europe replacing AWS, Inc. as the contracting party for AWS Marketplace with respect to your transactions with subscribers whose AWS accounts are located in EMEA except Turkey and South Africa. Please review the Terms and Conditions for AWS Marketplace Sellers to check if you are eligible to contract with AWS Europe (i.e. if you are an EMEA-eligible seller) with respect to your transactions with subscribers whose AWS accounts are located in EMEA except Turkey and South Africa.
If you are an EMEA-eligible seller to contract with AWS Europe, AWS Europe is the marketplace operator for the transactions with subscribers whose AWS accounts are located in EMEA except Turkey and South Africa.
If you are not an EMEA-ineligible seller to sell through AWS Europe, AWS, Inc. remains as the marketplace operator for the transactions with subscribers whose AWS accounts are located in EMEA except Turkey and South Africa.
If the sales you make on the AWS Marketplace to AWS customer accounts based outside EMEA and in Turkey and South Africa, AWS, Inc. remains as the marketplace operator.
Please be advised that a number of countries have enacted legislation which requires non-resident sellers of electronically supplied services (ESS) to charge sales tax, value added taxes (VAT), goods and services tax (GST), service tax, etc. (“Indirect Taxes”) to end customers located in their country. A number of US states and foreign taxing jurisdictions also require marketplace operators, such as AWS Marketplace, to collect Indirect Taxes in their own name, on sales made by a third-party marketplace seller.
See below table for the countries where AWS, as a marketplace operator, is liable to collect Indirect Taxes in its own name and on which transactions (B2B and/or B2C) AWS will collect Indirect Taxes on. If AWS does not collect Indirect Taxes, you may have an obligation to calculate, collect, invoice and remit Indirect Taxes. Please consult to your accountants or tax advisors. AWS Marketplace makes available to you a tax items data feed through Seller Data Delivery Service to help you identify your Indirect Tax obligations. For more information, see AWSMP blog post and technical documentation.
* The EU comprises of Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Isle of Man, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain and Sweden.
|** AWS will collect VAT on B2B transactions only in the EU countries where AWS Europe has a branch, (please see here for EU branch countries) and only if AWS Europe is the marketplace operator for the transaction i.e. your Contracting Party under the Terms and Conditions for AWS Marketplace Sellers is AWS Europe. In case you are not onboarded seller to AWS Europe for the customers located in EMEA except Turkey and South Africa, AWS does not collect VAT on B2B transactions in the EU branch countries and the customers may need to self-assess.
|*** In case your customer is in Norway; if your customer has provided AWS with a NO VAT Registration Number (B2B transaction), you (and not AWS) will be responsible for VAT calculation, collection, invoicing and remittance for that customer, if applicable. Please consult with your accountants or tax advisors.|
**** The following states require AWS to collect and remit tax on taxable sales made by the AWS Marketplace Seller (effective date as noted): Alabama (January 1, 2019), Arizona (October 1, 2019), Arkansas (July 1, 2019), California (October 1, 2019), Colorado (October 1, 2019)1, Connecticut (December 1, 2018), District of Columbia (April 1, 2019), Florida (July 1, 2021), Georgia (April 1, 2020), Hawaii (January 1, 2020), Idaho (June 1, 2019), Illinois (January 1, 2020), Indiana (July 1, 2019), Iowa (January 1, 2019), Kansas (July 1, 2021), Kentucky (July 1, 2019), Louisiana (July 1, 2020), Maine (October 1, 2019), Maryland (October 1, 2019), Massachusetts (October 1, 2019), Michigan (January 1, 2020), Minnesota (October 1, 2018), Mississippi (July 1, 2020), Nebraska (April 1, 2019), Nevada (October 1, 2019), New Jersey (November 1, 2018)2, New Mexico (July 1, 2019), New York (June 1, 2019), North Carolina (February 1, 2020), North Dakota (October 1, 2019), Ohio (September 1, 2019), Oklahoma (July 1, 2018), Pennsylvania (April 1, 2019), Puerto Rico (July 1, 2020), Rhode Island (July 1, 2019), South Carolina (April 26, 2019), South Dakota (March 1, 2019), Tennessee (October 1, 2020), Texas (October 1, 2019), Utah (October 1, 2019), Vermont (June 1, 2019), Virginia (July 1, 2019), Washington State (January 1, 2018), Wisconsin (January 1, 2020), West Virginia (July 1, 2019), Wyoming (July 1, 2019). Sales tax will be collected on all taxable sales as determined by AWS.
For more information on how tax is calculated and applying exemptions, go to Tax Help – United States.
|All VAT collected from customers will be paid to the local tax authorities by the relevant AWS Marketplace operator.|
AWS Listing Fees
If AWS Europe is the Marketplace operator, AWS Europe is required to charge local VAT on the listing fee if your AWS Marketplace Seller account is located in Austria, Belgium, Czech Republic, Denmark, Finland, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Norway, Poland, Portugal, Romania, Spain, Sweden, Switzerland and the UK. For the applicable rates of VAT, please click here.
AWS Europe charges VAT on listing fee charges incurred from 1 January 2021, unless you have a “special status”. Please note that “special status” includes:
- International Organizations, such as the United Nations, NATO, the OECD, etc.; Please note that local charities do not qualify for special status;
- VAT exemption purchase certificate (for e.g. VAT56B in Ireland); and
- Article 17 split-payment in Italy.
If applicable, AWS Europe also issues valid VAT Invoices, please contact AWS Marketplace from here if you need valid VAT Invoices.
If you are a seller who is required to provide a VAT registration number as noted in the Eligible Jurisdictions list, please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your VAT registration number and Business Legal Address for all of your account(s). This will ensure that your TRN is displayed on the VAT invoices issued by AWS Europe, to enable you to claim a credit for VAT charged by AWS Europe, in accordance with your own circumstances, as well as local laws and regulations. For additional information on TRN, please click here.
If your seller account is located in an EU country not listed above, the USA, Australia, New Zealand, the UAE or Bahrain, AWS Europe will not charge you VAT, but you may have to self-assess VAT or your local equivalent Indirect Tax if required by the local legislation. Please consult your accountant and tax advisors.
If your seller account is in Japan, AWS, Inc. and AWS Europe are non-residents and are not required to collect JCT on your listing fees, as the AWS Marketplace listing fees are subject to the reverse charge rule as a B2B ESS.
You are the legal seller of record of your offering(s) on AWS Marketplace. Sellers with paid products must be incorporated in an eligible jurisdiction listed in Getting started as a seller - AWS Marketplace.
Buyers should review and determine their withholding tax obligations in their jurisdictions when they purchase from you on AWS Marketplace. If a buyer wants certain documentation (such as tax residency certificate or relevant forms) from you as the seller, you should discuss directly with the buyer. Please consult with your accountants or tax advisors.
Please also consult with your accountants or tax advisors for the applicability of WHT in your jurisdiction on listing fee charges.
Other country specific information
You could be liable for French taxes and social security contributions on transactions from, with, or in France. To help you comply with any potentially applicable French tax obligations, AWS Marketplace sends you the following:
- A monthly report listing your sales transactions from, with, or in France that occur through AWS Marketplace. The monthly reports contain the transactions from the previous month.
- An annual report summarizing your sales transactions from, with, or in France during a given year. The annual reports are sent to you no later than January 31 of the following year.
For more information, consult your tax adviser or see the following websites: