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.

 

Overview

AWS Europe is required to charge Value Added Tax (“VAT”) on sales of electronic services to non-business (“B2C”) and business (“B2B”) customers in Russia. (Please note that as of 1 January 2019, Russia extended the scope of its VAT on electronic services to include B2B customers. Prior to this date, B2B customers may have been required to self-assess the VAT due in your local return.) If you have accounts located in Russia, AWS Europe charges local VAT (or “Nalog na dobavlennuyu stoimost” or “NDS” in Russian) on all service charges incurred from 1 July 2018. All VAT collected from customers in Russia will be paid to the Federal Tax Service of Russia.

If you are a B2B customer, here are examples of the TRNs that AWS collects:

  • State Registration Number (“SRN”)
  • State Registration Number of Individual Entrepreneur (“SRNIE”)
  • OGRN / OGPO
  • ОГРН

If you have a TRN, 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). This will ensure that your TRN is displayed on the AWS Europe VAT invoice to enable you to claim a credit for VAT charged.

For additional information on TRN, please click here.

 

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

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 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.

 

Additional Information

For additional information on the application of VAT in Russia, please visit the website of the Federal Tax Service.