Nigeria
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.
Overview
AWS Europe is required to charge Value Added Tax (“VAT”) on sales of electronic services to all customers in Nigeria.
VAT charged by AWS Europe
If you have accounts located in Nigeria, AWS Europe charges local VAT on all nvoices dated from 1 February 2021.
For the applicable rates of VAT, please see our VAT Rates Summary Table (EMEA).
Appointment of AWS Europe as a VAT Collection Agent
For invoices dated from 1 February 2022, AWS Europe is a VAT Collection Agent in accordance with Section 10 (3) of the Nigerian VAT Act.
For customers with AWS accounts located in Nigeria, this means that For invoices dated from 1 February 2022
- Customers should pay the “TOTAL AMOUNT” (i.e. including VAT) to AWS Europe.
- AWS Europe will remit the “TOTAL VAT” amount directly to the Federal Inland Revenue Service (“FIRS”).
- Customers should not pay the “TOTAL VAT” amount to FIRS.
Tax Registration Numbers
AWS collects Tax Registration Numbers (“TRNs”) associated with 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).
For more information on TRNs please visit Tax Help- Tax Registration Numbers.
Tax Invoices and Bills
If applicable, AWS Europe 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.
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?
How does AWS determine if your account is located in Nigeria?
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.
Additional Information
For additional information on the application of VAT in Nigeria, please visit the website of the FIRS.