AWS Marketplace - Tax Help for Buyers

  • When you make a purchase on AWS Marketplace, AWS will calculate sales taxes, VAT, GST, service tax, etc. (“Indirect Taxes”), if applicable, based on the location of your AWS account. See how AWS determines the location of your AWS account in Tax Help - Account Location.

    If your AWS account is part of an AWS Organization, AWS will calculate relevant Indirect Taxes based on the location of the AWS account that has made the purchase on AWS Marketplace, not the location of the Payer Account. You will need to ensure that your AWS account has the correct tax, billing, and contact information. Your payer account may also enable Tax Settings Inheritance if all accounts within the AWS Organization should be treated consistently for tax purposes. See more information on Managing your account - AWS Billing and Cost Management. Please note that the Tax Settings Inheritance feature does not automatically apply your US sales tax exemptions to all accounts. You will need to upload a valid tax exemption certificate for each linked account or reach out to AWS Support for assistance.

    • Amazon Web Services, Inc., a U.S. based entity, is the marketplace operator of AWS Marketplace for Buyers located in US, APAC, LatAm, Canada, South Africa and Turkey, not including Japan, South Korea and Australia
    • Amazon Web Services EMEA Sarl, a Luxembourg based entity, is the marketplace operator of AWS Marketplace for Buyers located in EMEA not including South Africa and Turkey. (See Note 1)
    • Amazon Web Services Japan G.K, a Japan based entity, is the marketplace operator of AWS Marketplace for Buyers located in Japan. (See Note 1)
    • Amazon Web Services Korea LLC, a South Korea based entity, is the marketplace operator of AWS Marketplace for Buyers located in South Korea. (See Note 1)
    • Amazon Web Services Australia Pty Ltd., an Australia based entity, is the marketplace operator for Buyers located in Australia. (See Note 1)
    • Amazon Web Services, Inc is the marketplace operator for all purchases of Amazon Bedrock regardless of your Buyer Account Location.

    Note 1: This is applicable where the Seller for the product listed on the AWS Marketplace has been onboarded to either Amazon Web Services EMEA Sarl, Amazon Web Services Japan or Amazon Web Services Australia Pty Ltd. Where the Seller has not been onboarded to these AWS entities, Amazon Web Services Inc will remain as the marketplace operator.

    If required by your country’s Indirect Tax laws, AWS will collect Indirect Taxes from you, issue a tax invoice, and remit it to the tax authority in AWS’s name. If you have a “Special Status” and should not be charged Indirect Taxes, AWS will take this into account, as long as your AWS account has up-to-date information.In some countries, AWS is not required to collect Indirect Taxes from you and remit it to the tax authority in AWS’s name if you have a valid tax registration number (“TRN”) in that country. You may be required to self-assess VAT depending on local regulations. For more information on TRNs please click here.

     

    Country Specific Information

    • USA

    • Amazon Web Services, Inc will calculate taxes in specified US states include Alabama, Arizona, Arkansas, California, Colorado, Connecticut, District of Columbia, Florida, Georgia, Hawaii, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Nebraska, Nevada, New Jersey, New Mexico, New York, North Carolina, North Dakota, Ohio, Oklahoma, Pennsylvania, Puerto Rico, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington State, Wisconsin, West Virginia, Wyoming. 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.

       

    • APAC

    • Amazon Web Services, Inc., a U.S. based entity, is the marketplace operator of AWS Marketplace. If required by your country’s Indirect Tax laws, AWS will collect Indirect Taxes from you, issue a tax invoice, and remit it to the tax authority in AWS’s name.

      An account with a valid TRN uploaded is termed “B2B” below, and an account without a valid TRN uploaded is termed “B2C” below. The table indicates where AWS will collect Indirect Taxes from you and where the Seller is responsible to collect Indirect Taxes from you, issue a tax invoice, and remit it to the tax authority in AWS’s name.

      Jurisdictions Software and data products Remote Professional Services Current Indirect Tax Rate
      Bangladesh B2C only Seller 15%
      India B2C only Seller 18%
      Indonesia B2B and B2C Seller 11%
      Laos B2B and B2C Seller 10%
      Malaysia B2B and B2C Seller 8%
      New Zealand B2C only B2C only 15%
      Singapore B2C only Seller 9%
      South Korea B2C only Seller 10%
      Taiwan B2C only B2C only 5%
      Thailand B2C only Seller 7%
    • LatAM and Canada

    • If required by your country’s Indirect Tax laws, AWS will collect Indirect Taxes from you, issue a tax invoice, and remit it to the tax authority in AWS’s name.

      An account with a valid TRN uploaded is termed “B2B” below, and an account without a valid TRN uploaded is termed “B2C” below.

      Jurisdictions Software and data products Remote Professional Services Current Indirect Tax Rate
      Canada – GST/HST B2B and B2C B2B and B2C 5%, 13%, or 15%
      Canada – QST B2B and B2C B2B and B2C 9.98%
      Canada – SK PST B2B and B2C B2B and B2C 6%
      Canada – BC PST B2B and B2C B2B and B2C 7%
      Chile B2C only unless withholding tax applies, see here
      		 Seller 19%


      Colombia

      Amazon Web Services, Inc., a U.S.-based entity, is the marketplace operator for AWS Marketplace purchases made by Colombian customers. If you are a Colombian customer who purchases software, data, or professional services via the AWS Marketplace from a Colombian seller (e.g., a consulting partner in a channel partner private offer), then AWS will issue you a tax inclusive commercial invoice and will remit the Colombian VAT to the seller of record.

      The seller of record is responsible for issuing you a tax compliant invoice (electronic invoice) and remitting the VAT to the Colombian tax authority.

       

    • EMEA

    • If required by your country’s Indirect Tax laws, AWS will collect Indirect Taxes from you, issue a tax invoice, and remit it to the tax authority in AWS’s name.

      An account with a valid TRN uploaded is termed “B2B” below, and an account without a valid TRN uploaded is termed “B2C” below. For more information on TRNs please see here

      The table indicates where AWS will collect Indirect Taxes from you and where the Seller is responsible to collect Indirect Taxes from you, issue a tax invoice, and remit it to the tax authority.

      1. If you receive an invoice from AWS EMEA Sarl

      If you receive an invoice from AWS EMEA Sarl., i.e. you make a purchase from an EMEA eligible Seller on AWS Marketplace, the table below indicates where AWS will collect Indirect Taxes from you and where the Seller is responsible to collect Indirect Taxes from you, issue a tax invoice, and remit it to the tax authority.


      Jurisdictions
      Software and data products      		 Remote Professional Services Current Indirect Tax Rate
      European Union* B2B** and B2C Seller Tax Help - VAT Rates Summary Table (EMEA)
      Kingdom of Saudi Arabia B2B and B2C Seller 15%
      Norway B2B and B2C Seller 25%
      United Kingdom B2B and B2C Seller 20%
      Russia B2C*** Seller 20%
      Kenya B2B and B2C Seller 16%
      Cameroon B2B and B2C Seller 19.25%

      * The European Union 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 and in the UK where AWS Europe has a branch, (please see here for EU branch countries). Otherwise, you may need to self-assess VAT. Please consult your accountant or tax advisors.
      ***B2B customers in Russia may need to self-assess VAT. Please consult your accountant or tax advisors.

      2. If you receive an invoice from AWS Inc

      If you receive an invoice from AWS Inc, i.e. you make a purchase from a non-EMEA eligible Seller on AWS Marketplace, the table below indicates where AWS will collect Indirect Taxes from you and where the Seller is responsible to collect Indirect Taxes from you, issue a tax invoice, and remit it to the tax authority.

      AWS Inc will NOT collect Indirect Taxes on B2B transactions and you may need to self-assess Indirect Taxes. Please consult your accountant or tax advisors.


      Jurisdictions
      Software and data products      		 Remote Professional Services Current Indirect Tax Rate
      European Union* B2C Seller Tax Help - VAT Rates Summary Table (EMEA)
      Kingdom of Saudi Arabia B2C Seller 15%
      Norway B2C Seller 25%
      United Kingdom B2C Seller 20%

      * The European Union 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

    • South Africa & Turkey

    • Amazon Web Services, Inc., a U.S. based entity, is the marketplace operator of AWS Marketplace. If required by your country’s Indirect Tax laws, AWS will collect Indirect Taxes from you, issue a tax invoice, and remit it to the tax authority in AWS’s name.

      An account with a valid TRN uploaded is termed “B2B” below, and an account without a valid TRN uploaded is termed “B2C” below.

      Jurisdictions Software and data products Remote Professional Services Current Indirect Tax Rate
      South Africa B2B and B2C Seller 15%
      Turkey B2C only Seller 18%



       

    • Switzerland

    • Amazon Web Services EMEA SARL (“AWS EMEA”) and VAT collection for Swiss VAT registered Sellers

      From 15 January 2025, AWS EMEA will begin calculating and collecting Swiss VAT on software-as-a-service (SaaS) or data products sold via AWS Marketplace by Swiss VAT registered EMEA-eligible Independent Software Vendors (ISVs), to customers based in Switzerland.

      AWS EMEA will issue a document called an “AWS Marketplace Invoice” to collect funds on behalf of these ISVs.

      Note that AWS EMEA will only collect the VAT from the Buyers and disburse this to the Swiss VAT registered ISV for their onward reporting and remittance to the Swiss Federal Tax Administration.

      If you require additional tax documentation, such a VAT Invoice or Credit Note, please contact the Seller via the details shown in the product listing on aws.amazon.com/marketplace. AWS EMEA as the marketplace operator is not responsible for accounting for any Swiss VAT to the Swiss Federal Tax Administration if it is not the Seller of Record of the applicable product or service.

      For more information, please see our AWS EMEA FAQs.
       

      Amazon Web Services Inc.

      AWS Marketplace will not collect Swiss VAT on sales made by Swiss VAT registered Sellers who are not EMEA-eligible.

      Swiss and non-Swiss based Sellers and Buyers should make their own determination with regards to their respective VAT obligations.

      Please reach out to the Seller via their product listing page on AWS Marketplace if you think the Seller should issue a VAT invoice or credit note.

    • Japan

    • Amazon Web Services Japan G.K (“AWS Japan”), a Japan based entity, is the marketplace operator of AWS Marketplace, except for products sold by an Amazon entity (“2P products”) and Amazon Bedrock sold by Third Party Sellers (such as AI21 Labs, Anthropic, Cohere, Meta, Mistral AI, and Stability AI), for which Amazon Web Services Inc. (“AWS Inc.”), a US based entity, continues to be the marketplace operator. 

      Amazon Web Services Japan G.K Marketplace

      As of December 6, 2024, National Tax Agency (“NTA”) announced that AWS Marketplace operated by AWS Japan is designated as a Specified Platform Business (Publication). 

      From April 1, 2025, the procedures for the collection of the 10% Japanese Consumption Tax (“JCT”) and the issuance of tax qualified invoice (“TQI”) by AWS Japan for products sold on its Marketplace are outlined as follows:

      (1) Non-Japan addressed independent software vendor (“ISV”) directly sells the products to Japan-Addressed AWS Account: Per Specified Platform Taxation rule, AWS Japan will collect the 10% JCT, issue a TQI to the customers under AWS Japan's JCT Number (T6011001106696), and remit the JCT to the Japan Tax Authority (“JTA”). The ISV should cease collecting, remitting JCT, or issuing TQIs to avoid duplication.

      (2) Japan addressed ISV directly sells the products to Japan addressed AWS Account: Per Special Agency rule, AWS Japan will collect the 10% JCT on the products, issue a TQI to the customers under AWS Japan's JCT Number (T6011001106696), and disburse the collected JCT to the Japan addressed ISV. The ISV must provide their Japan Corporate Number (日本法人番号) and JCT Number (適格請求書発行事業者登録番号) in the AWS Marketplace Management Portal (“AMMP”) and remit the JCT to the JTA based on the TQI information received via AMMP.

      (3) Channel Partner Private Offer (“CPPO”) transaction where a non-Japan addressed ISV sells to Japan addressed Channel Partner (“CP”) and the same CP sells to Japan-addressed AWS account: (1) For 1st leg between ISV and CP, the CP is required to report the JCT under the reverse charge mechanism. (2) For 2nd leg between CP and AWS account, per Special Agency rule, AWS Japan will collect the 10%, issue a TQI to the customers under AWS Japan's JCT Number (T6011001106696), and disburse the collected JCT to the CP. The CP must provide their Japan Corporate Number and JCT Number in the AMMP and remit the JCT to the JTA based on the TQI information received via AMMP.

      (4) CPPO transaction where a Japan addressed ISV sells to Japan addressed CP and the same CP sells to Japan-addressed AWS account: (1) For 1st leg between ISV and CP, the CP will receive a TQI from the ISV, and AWS Japan does not issue any invoice nor collect JCT. (2) For 2nd leg between CP and AWS account, per Special Agency rule, AWS Japan will collect the 10% JCT, issue a TQI to the customers under AWS Japan's JCT Number (T6011001106696), and disburse the collected JCT to the CP. The CP must provide their Japan Corporate Number and JCT Number in the AMMP and remit the JCT to the Japan tax authority based on the TQI information received via AMMP.

      (5) CPPO transaction where a non-Japan addressed ISV sells to non-Japan addressed CP and the same CP sells to Japan-addressed AWS account: (1) For 1st leg between ISV and CP, AWS Japan does not issue any invoice nor collect JCT as it is outside the scope of JCT. (2) For 2nd leg between CP and AWS account, per Specified Platform Business rule, AWS Japan will collect the 10% JCT, issue a TQI to the customers under AWS Japan's JCT Number (T6011001106696), and remit the JCT to the JTA. The CP should cease collecting, remitting JCT, or issuing TQIs to avoid duplication.

      (6) CPPO transaction where a Japan addressed ISV sells to non-Japan addressed CP and the same CP sells to Japan-addressed AWS account: (1) For 1st leg between ISV and CP, AWS Japan does not issue any invoice nor collect JCT as it is outside the scope of JCT. (2) For 2nd leg between CP and AWS account, per Specified Platform Business rule, AWS Japan will collect the 10% JCT, issue a TQI to the customers under AWS Japan's JCT Number (T6011001106696), and remit the JCT to the JTA.

      The invoicing experience for your AWS Marketplace purchases by your non-Japan addressed accounts and AWS Cloud purchases will not change.

      Amazon Web Services Inc. Marketplace

      Amazon Web Services Inc., a US based entity, continues to be the marketplace operator of Amazon Bedrock sold by Third Party Sellers (such as AI21 Labs, Anthropic, Cohere, Meta, Mistral AI, and Stability AI). 

      For 3P products sold using Amazon Bedrock (e.g., a 3P model provider on Amazon Bedrock), AWS Inc. is not a Specified Platform Business and therefore will not collect JCT or issue TQIs. You must contact third-party sellers directly. For 2P products where an Amazon entity is the seller of record, AWS Inc. will collect JCT and issue a TQI.

    • South Korea

    • Amazon Web Services Korea LLC (“AWS Korea”), a Korea based entity, is the marketplace operator of AWS Marketplace, except for products sold by an Amazon entity (“2P products”) and Amazon Bedrock sold by Third Party Sellers (such as AI21 Labs, Anthropic, Cohere, Meta, Mistral AI, and Stability AI), for which Amazon Web Services Inc. (“AWS Inc.”), a US based entity, continues to be the marketplace operator.

      Amazon Web Services Korea LLC Marketplace

      On April 1, 2025, AWS Korea LLC replaces AWS Inc.as a facilitator of certain AWS Marketplace products purchased made by customers with accounts located in Korea. From April 1, 2025, AWS Korea LLC also issues either VAT invoices or credit card payment slips for all products sold directly by third party sellers (“3P products”) in the AWS Marketplace, except for Amazon Bedrock. Please note for all products sold by AWS or Amazon-affiliated entities (“2P products”) or 3P products sold using Amazon Bedrock, AWS Inc. continues to issue invoices. From April 1, 2025, as a Marketplace facilitator, AWS Korea LLC issues the VAT invoices for each transaction as below:

      (1) Non-Korea addressed Independent Software Vendor (“ISV”) directly sells the products to Korea-addressed AWS account: Per Article 53 of VAT Law [Special taxation on supply of service by foreign business], the Marketplace facilitator, AWS Korea LLC is deemed to provide the service and issues a VAT invoice in the name of AWS Korea LLC.

      (2) Korea addressed ISV directly sells the products to Korea-addressed AWS account: As a Marketplace facilitator, AWS Korea LLC issues a consignment VAT invoice (in this case, Korea addressed ISV is the seller on the consignment VAT invoice).

      (3) CPPO transaction where a non-Korea addressed ISV sells to Korea-addressed Channel partner (“CP”) and the same CP sells to Korea-addressed AWS account: (1) For 1st leg between ISV and CP, per Article 53 of VAT Law [Special taxation on supply of service by foreign business], the Marketplace facilitator, AWS Korea LLC is deemed to provide the service and issues a VAT invoice in the name of AWS Korea LLC; (2) For 2nd leg between CP and AWS account, as a Marketplace facilitator, AWS Korea LLC issues a consignment VAT invoice (in this case, Korea addressed CP is the seller on the consignment VAT invoice).

      (4) CPPO transaction where a non-Korea addressed ISV sells to non-Korea-addressed CP and the same CP sells to Korea-addressed AWS account: (1) For 1st leg between ISV and CP, the supply is made between two foreign entities in foreign country; thus, no VAT invoice will be issued; (2) For 2nd leg between CP and AWS account, per Article 53 of VAT Law [Special taxation on supply of service by foreign business], the Marketplace facilitator, AWS Korea LLC is deemed to provide the service and issues a VAT invoice in the name of AWS Korea LLC.

      (5) CPPO transaction where a Korea addressed ISV sells to Korea-addressed CP and the same CP sells to Korea-addressed AWS account: 1) For 1st leg between ISV and CP, AWS Korea LLC issues a consignment VAT invoice (in this case, Korea addressed ISV is the seller on the consignment VAT invoice); (2) For 2nd leg between CP and AWS account, as a Marketplace facilitator, AWS Korea LLC issues a consignment VAT invoice (in this case, Korea addressed CP is the seller on the consignment VAT invoice).

      (6) CPPO transaction where a Korea addressed ISV sells to non-Korea-addressed CP and the same CP sells to Korea-addressed AWS account: (1) For 1st leg between ISV and CP, the zero-rate is applied to the export of service; thus, no VAT invoice will be issued; (2) For 2nd leg between CP and AWS account, per Article 53 of VAT Law [Special taxation on supply of service by foreign business], the Marketplace facilitator, AWS Korea LLC is deemed to provide the service and issues a VAT invoice in the name of AWS Korea LLC.

      (7) Please note that in case the same legal entity with same Tax Registration Number (also known as a TRN, Business Registration Number (BRN), VAT Number, VAT ID, or VAT Registration Number) sells and purchases the products in the Marketplace facilitated by AWS Korea LLC, the transaction is regarded as self-supply of the service and no VAT invoice is issued.

      The invoicing experience for your AWS Marketplace purchases by your non-Korean addressed accounts and AWS Cloud purchases will not change.

      Amazon Web Services Inc. Marketplace

      Amazon Web Services Inc., a US based entity, continues to be the marketplace operator of 2P products and Amazon Bedrock sold by Third Party Sellers (such as AI21 Labs, Anthropic, Cohere, Meta, Mistral AI, and Stability AI). 

      If you do not register your Tax Registration Number (TRN) on the Tax Settings page of the AWS billing console, your purchase will be regarded as a B2C transaction and VAT will be charged by AWS Inc.. If you are a VAT registered business, you must enter your Tax Registration Number (TRN) on the Tax Settings page. If you are a tax-exempt business and have provided your TRN, please continue to self-account for Korean VAT.

    • Australia

    • Amazon Web Services Australia Pty Ltd, an Australia based entity, is the marketplace operator of AWS Marketplace. Due to marketplace facilitator legislation, AWS is required to collect and remit GST on your purchases of software, data or professional services if the ‘seller of record’ is an Australian business.

       If the ‘seller of record’ is not an Australian business, AWS will collect GST on sales to B2C customers located in Australia but will not collect GST if you are a business customer. If you are a B2B and the ‘seller of record’ is not located in Australia, you should determine if GST is payable, and, if so, pay any GST using the reverse charge rules.

      An account with a valid TRN uploaded is termed “B2B” below, and an account without a valid TRN uploaded is termed “B2C” below.

      Jurisdictions Software and data products Remote Professional Services Current Indirect Tax Rate
      Australia B2B and B2C B2B and B2C 10%

       



       

  • A large number of offerings on AWS Marketplace are from third party sellers. For these offerings, AWS collects payment on behalf of sellers. The sellers are the legal seller of record of the offering. Sellers with paid products must be incorporated in an eligible jurisdiction listed in Getting Started as a Seller- AWS Marketplace

    You are required to review and determine your own withholding tax obligations when you purchase from sellers on AWS Marketplace. Please note that if you purchase/subscribe to more than one listing on AWS Marketplace, your consolidated bill may include line items for more than one offering. This means that you may be paying multiple sellers, which may require separate analysis for withholding tax purposes. Any required documentation from the seller should be provided directly to you by the legal seller of record, and not from AWS. We recommend that you consult with your tax team for any withholding tax questions or concerns.

    Some products on AWS Marketplace are offered by Amazon Web Services. If your purchase is sold by Amazon Web Services, then Amazon Web Services, Inc, a U.S. based entity, is the seller of record. Please reach out to AWS Support or your relevant AWS point of contact for any required documentation.