Tax Services

This section describes the tax collection, invoicing, reporting, and remittance services that AWS provides for AWS Marketplace sellers in specific countries or regions. The applicable services depend on your country of incorporation and your tax registration status.

Australia: Tax Collection, Tax Invoicing, Tax Reporting and Tax Remittance

The following applies only if you are incorporated or organized under the laws of Australia and subject to A New Tax System (Goods and Services Tax) Act 1999 (Cth) (the "GST Act"): All supplies made by you through AWS Marketplace (other than GST-free or input taxed supplies) will be treated as if they were inbound intangible consumer supplies made through AWS Marketplace for the purposes of Section 84-60(1) of the GST Act.

If this agreement is a "consumer contract" or "small business contract" as defined in the Australian Competition and Consumer Act 2010, then Section 8 will not apply to the extent the applicable Losses are caused by AWS's gross negligence or criminal misconduct. For these purposes, "gross negligence" means an act or omission by an employee who has authority to bind AWS that is negligent and a willful and significant disregard of an obvious and material risk.

Canada: Tax Collection, Tax Invoicing, Tax Reporting and Tax Remittance

The following applies only if you are a supplier who is registered under subdivision D of Division V of Part IX of the Excise Tax Act (Canada) ("ETA") for the tax levied under the ETA ("GST/HST"). Despite the foregoing, for purposes of the ETA only, you, as principal, and we, as agent, jointly elect to have AWS (752410290RT0001) account for GST/HST on supplies made by you to customers whose valid Amazon Web Services customer account country is Canada on AWS Marketplace so that AWS shall charge, collect, report and remit applicable GST/HST in connection with any related Transaction and with your Offering, and you do not account for GST/HST on same, while remaining responsible to charge, collect, report and remit any applicable GST/HST on all of your other supplies, whether they are made on, or outside AWS Marketplace.

The following only applies to you if you are a supplier registered under Division I of Chapter VIII of Title I of the Act respecting the Québec sales tax ("QST Act") for the tax levied under the QST Act ("QST"). Despite the foregoing, for the purposes of the QST Act only, you as principal, and we, as agent, jointly elect to have AWS (1224128815TQ0001) account for QST on supplies made by you to customers whose valid Amazon Web Services customer account location is Quebec, Canada on AWS Marketplace so that AWS shall charge, collect, report and remit applicable QST in connection with any related Transaction and with your Offering, and you do not account for QST on same, while remaining responsible to charge, collect, report and remit any applicable QST on all of your other supplies, whether they are made on, or outside AWS Marketplace.

India: Tax Collection and Tax Invoicing

Notwithstanding anything to the contrary in Section 7(g):

If you are incorporated in India and transact with Subscribers located in India, the following applies:

Amazon Web Services India Private Limited ("AWS India") is your AWS Processing Party and will calculate, collect, and remit Taxes.

You must provide documentation required by AWS to remit Transaction Proceeds, and AWS may share such documentation with its banking partners. You authorize AWS to issue invoices (including e-invoices) on your behalf and if you are based in the Special Economic Zones (as defined by applicable law), only a tax invoice will be issued. AWS will withhold taxes under applicable law (including but not limited to the Indian Income Tax Act and the GST Act) from the Transaction Proceeds.

You will provide your India Goods and Service Tax ("India GST") registration number and other tax details (collectively, "Tax Information") to AWS. AWS will (1) calculate India GST as of the invoice date, (2) issue the invoice in your name using your Tax Information, and (3) collect and disburse India GST to you. In all cases, it is your obligation to report and remit any India GST to the Indian tax authorities within prescribed timelines under applicable law.

If you are incorporated outside India and transact with Subscribers located in India, the following applies:

Amazon Web Services Inc. is your AWS Processing Party and will calculate, collect, and remit Taxes.

You will provide the following on an annual basis: (a) a No Permanent Establishment Declaration; (b) a Tax Residency Certificate; and (c) a Form 10F/Non-Resident Self-Declaration (together, the "India Tax Documents").

By submitting the India Tax Documents, you hereby consent to AWS storing your tax documents in a repository and agree to cooperate with AWS and your Subscribers located in India to ensure timely submission of the India Tax Documents and resolve any collection issues.

Failure to timely comply with these obligations may result in delays, disputes, extended payment cycles or other payment irregularities ("Payment Irregularities"). AWS will not be liable for any such Payment Irregularities for Transactions with your Subscribers located in India arising from your failure to timely comply with these obligations.

Japan: Tax Collection and Tax Invoicing

The following only applies to you if you are a registered TQI issuer in Japan and sell or resell products to a Subscriber established in Japan. AWS will issue a tax qualified invoice ("TQI") under its Japanese Consumption Tax number ("JCT Number") based on the Special Agency Rule and will remit the collected Japanese Consumption Tax ("JCT") to you. It is your obligation to report and remit any JCT to the Japanese tax authorities.

Korea: Tax Collection and Tax Invoicing

The following only applies to you if you are a VAT-registered business in Korea and sell or resell products to a Subscriber established in Korea. AWS will issue a consigned tax invoice in your name and will collect and remit the Value-Added Tax ("VAT") to you. It is your obligation to report and remit any VAT to the Korean tax authorities.

Switzerland: Tax Collection

If your customer is located in Switzerland and you have informed us of your Swiss Value Added Tax ("VAT") registration, then AWS will (1) calculate Swiss VAT as of the subscription date, (2) add that amount to the listing price, and (3) collect then remit this tax to you. It is your obligation to report and remit any VAT to the Swiss Federal Tax Administration. Customers may request a VAT invoice (or Credit Note if applicable) from you as the seller of record. In this case, you may issue a VAT invoice directly to your customers.

If you have not informed us of your Swiss VAT registration, then AWS will not add VAT on your sales to Swiss customers. It is your obligation to determine whether or not to collect, report, and remit VAT to the Swiss Federal Tax Administration.

Singapore: Tax Collection and Tax Invoicing

The following applies if your customer is located in Singapore and you have informed us of your Singapore Goods and Services Tax ("GST") registration.

Overview

Amazon Web Services, Inc. ("AWS") operates an invoice automation service for eligible AWS Marketplace sellers with Singapore GST obligations. Under this arrangement, AWS generates and issues tax invoices on behalf of eligible sellers for AWS Marketplace transactions. This section sets out the operational and tax requirements that apply to sellers who participate in this arrangement.

Eligibility

For the purposes of this arrangement, an "Eligible Seller" means a seller that satisfies all of the following conditions at the time of the relevant transaction:

Sellers that do not satisfy both conditions above are not Eligible Sellers, and AWS will not generate GST tax invoices on their behalf under this arrangement. For the avoidance of doubt, overseas entities (including entities registered under the Overseas Vendor Registration regime) are not Eligible Sellers.

AWS as Authorised Tax Invoice Issuer

By listing offerings on AWS Marketplace, each Eligible Seller authorises AWS to generate and issue tax invoices on its behalf for all AWS Marketplace transactions to which this arrangement applies, in accordance with the AWS Marketplace Seller Terms (Section 7(g)).

The tax invoice generated by AWS will be addressed to the buyer and will contain all information required under Regulation 11 of the GST (General) Regulations, including:

The invoice is legally the Eligible Seller's tax invoice. AWS generates the document on the Eligible Seller's behalf as an administrative service. The Eligible Seller remains the GST-registered supplier of record for all purposes, including GST reporting, filing, and audit obligations.

Seller's GST Reporting Obligations

Notwithstanding that AWS generates the tax invoice on the Eligible Seller's behalf, the Eligible Seller remains solely responsible for accurately reporting and accounting for GST in its GST returns filed with the Inland Revenue Authority of Singapore ("IRAS"). Specifically, Eligible Sellers must:

Foreign Currency Transactions and Exchange Rate

Where a transaction is denominated in a foreign currency (such as USD), the tax invoice generated by AWS will apply AWS's prevailing market exchange rate to convert the transaction amount into Singapore Dollars (SGD) for the purposes of GST computation.

Eligible Sellers are required to use the exchange rate reflected on the AWS-generated tax invoice when reporting GST on that transaction in their GST returns. Eligible Sellers must not apply a separate or different exchange rate for GST reporting purposes in respect of any transaction for which AWS has generated a tax invoice.

No Duplicate Tax Invoice to Buyers

Where AWS has generated a tax invoice on the Eligible Seller's behalf for a transaction, the Eligible Seller must not issue a separate tax invoice to the buyer for the same transaction. Only one valid tax invoice may exist for a given supply, and that document is the AWS-generated tax invoice.

Eligible Sellers may generate internal accounting documents for their own records and workflow purposes, provided that such documents are used for internal purposes only and are not issued or provided to the buyer.

Credit Notes and Adjustments

Where a transaction is cancelled, refunded, or otherwise adjusted after a tax invoice has been issued, AWS will generate a credit note on the seller's behalf.

Eligible Sellers must:

Buyer's Input Tax Claims

The tax invoice generated by AWS on behalf of the Eligible Seller is a valid tax invoice for the buyer's Singapore GST input tax claim purposes, subject to the buyer satisfying the general input tax claiming conditions under the Singapore GST Act and regulations.

Buyers who are GST-registered may use the AWS-generated tax invoice to support input tax claims in their GST returns in the ordinary course.

Access to Tax Invoices

Eligible Sellers are responsible for accessing copies of AWS-generated tax invoices through the Tax and Compliance Portal on the AWS Marketplace Management Portal for the purposes of preparing and supporting their GST return filings. AWS will retain tax invoices and related documentation for a minimum period of ten (10) years from the date of issue. Eligible Sellers remain responsible for their own record-keeping obligations under Singapore GST law.

Buyers will receive their tax invoices electronically via the usual AWS billing and notification channels.

Changes to GST Registration Status or Details

Eligible Sellers are responsible for ensuring that their GST registration details reflected on AWS-generated tax invoices are accurate at all times. Changes whilst the Eligible Seller remains GST-registered (including changes to the Eligible Seller's legal name, registered address, or other registration details) may be updated self-service via the AWS Billing Console. Eligible Sellers must ensure that such details are updated at least one (1) month before the effective date of the relevant change.

Where an Eligible Seller's GST registration ceases to exist (including where registration is cancelled, lapsed, or otherwise terminated), the Eligible Seller must notify AWS in writing immediately. AWS will cease generating GST tax invoices on behalf of that Eligible Seller with effect from the date of deregistration. The Eligible Seller will be responsible for any GST implications (including any penalties that may be imposed by the IRAS) arising from a failure to provide timely notification, including in respect of any tax invoices generated or GST collected by AWS on behalf of Eligible Sellers after the date of deregistration.

Updates to This Page

AWS may update the requirements on this page from time to time, including to reflect changes in applicable tax laws or regulations. While AWS will endeavour to notify Sellers of significant updates, Sellers are responsible for monitoring and complying with the current requirements as published on this page.

South Africa: Tax Collection, Tax Invoicing, Tax Reporting and Tax Remittance

The following applies only if you are a supplier (as defined by the Value-Added Tax Act, No. 89 of 1991 (the "VAT Act")) (1) who is not a South African resident (as defined by the VAT Act) and (2) who is registered as a vendor under section 23 of the VAT Act for the value-added tax ("VAT") levied under Section 7 of the VAT Act, and (3) who makes your Marketplace Content available to Subscribers on AWS Marketplace. Despite Section 5.3 ("Taxes") of this Agreement, for purposes of the VAT Act only, you, as principal, and we, as intermediary, jointly elect — pursuant to section 54(2B) of the VAT Act — to have AWS account for VAT on taxable supplies (as defined by the VAT Act) of your Marketplace Content which you make available to Subscribers whose valid Amazon Web Services customer account country is South Africa (the "South African Transaction"). AWS will charge, collect, report and remit applicable VAT in connection with the South African Transaction.