United Kingdom

On 1 July 2018, Amazon Web Services EMEA SARL (“AWS Europe”), our Luxembourg-based AWS entity, started selling 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 an entity established in Luxembourg which began selling services on 1 July 2018. In addition to its headquarters (“HQ”) in Luxembourg, AWS Europe has branches in several countries in EMEA, including the United Kingdom ("UK").

The branches are not subsidiaries: they are the same legal entity as AWS Europe HQ in Luxembourg. In the UK, the branch has the relevant resources to be a registered establishment and is, therefore, treated as a local vendor for purposes of Value Added Tax (“VAT”).

If you have accounts located in the UK, AWS Europe UK Branch charges VAT on service charges incurred, 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.

For the applicable rates of VAT, please see our VAT Rates Summary Table (EMEA).

All VAT collected from customers in the UK will be paid to HM Revenue & Customs ("HMRC").  

For tax information relating to the AWS Marketplace, please visit AWS Marketplace- Tax Help for Buyers or AWS Marketplace- Tax Help for Sellers.

Certain telecommunications services are sold by AMCS LLC, an Amazon entity. For further information, please see Tax Help - Telecommunication Services.

AMCS LLC is required to charge UK VAT on sales of telecommunications services to non-business customers (B2C) in the UK. If you have accounts located in the UK, AMCS LLC charges local VAT on all service charges incurred, unless you have a valid TRN associated with VAT.

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). Once you have added a valid TRN on your account(s), no VAT will be applied on your purchases of telecommunications services from AMCS LLC. Please note that you may have to self-assess VAT in your local VAT return.

AMCS LLC is registered for VAT in the UK. All VAT collected from customers will be paid to HMRC.

If applicable, AMCS LLC also issues valid VAT Invoices, available on the Bills section of the console.

AWS collects Tax Registration Numbers (“TRNs”) associated with Value Added Tax (“VAT”) in certain countries to determine your status, as a business (B2B) or private / non-business customer (B2C), as this is a key factor to determine AWS’ liability to charge VAT on your service charges.

If you have a valid TRN  associated with VAT, 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 VAT invoices issued by AWS Europe UK Branch to enable you to claim a credit for VAT charged by AWS Europe UK Branch, in accordance with your own circumstances, as well as local laws and regulations.

For more information on TRNs please visit Tax Help- Tax Registration Numbers.

If applicable, AWS Europe UK Branch also issues valid VAT Invoices, available in the Bills section of the console under the header “Tax Invoices”.

If you have a valid TRN associated with VAT, 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 VAT invoices issued by AWS Europe UK Branch, to enable you to claim a credit for VAT charged by AWS Europe UK Branch, in accordance with your own circumstances, as well as local laws and regulations.

For information on how to receive a VAT invoice from AWS please visit our Knowledge Centre- How do I get a VAT invoice from AWS?

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 of each account.

For more information please see Tax Help- Location.

For additional information on the application of VAT in the UK, please visit the website of HMRC.

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