Amazon Web Services, Inc. and AMCS LLC are required to charge value-added tax (“VAT”) on sales of web services and telecommunications services to individual (non-business) South Korean customers. Please note that Amazon Web Services, Inc.’s online pricing does not include applicable taxes, and VAT at 10% will be added to our charges for taxable services. All VAT collected from customers in South Korea will be paid to the South Korean tax authority. Please be advised that Amazon Web Services, Inc. and AMCS LLC are registered for South Korean VAT as non-resident taxpayers. Amazon Web Services, Inc. and AMCS LLC are not required to issue tax invoices.

Amazon Web Services, Inc. and AMCS LLC are not required to charge VAT to South Korean business customers. If you have a valid South Korean business registration number, please visit our tax settings page to enter your business registration number for each of your accounts. Please upload the business registration number in the format KRxxx-xx-xxxxx. Provided you have uploaded a valid business registration number, Amazon Web Services, Inc. and AMCS LLC will not apply VAT on future use of its web services under the relevant account.

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.