AWS MP Seller Tax Grid

Notes

1: In countries where AWS does not collect tax on sales to B2B customers, buyers might be responsible to self assess.

2: AWS does not collect tax on sales from foreign sellers to B2B customers in Australia.

3: AWS only remits Tax to Tax Authority on sales from foreign sellers to local customers. Tax collected on sales from local sellers to local customers is remitted to the local seller.

4: AWS Inc. has the obligation to collect and remit on sales from foreign sellers to B2C customers. For all local sales or foreign sales to B2B, Seller/Buyer need to determine what obligations exist. For sales from local sellers to local buyers, local sellers can add tax to the MP offers, Tax will not be displayed as a separate item in the commercial invoice. AWS will remit all local amounts collected to the local seller.

5: AWS will issue TQI to the customers under AWS Japan's JCT Number. The ISV must provide their Japan Corporate Number and JCT Number in the AWS Marketplace Management Portal (“AMMP”) and remit the JCT to Tax Authorities.

6: AWS will issue VAT invoices on its own name to customers when seller is foreign and VAT consignment invoices on behalf of local SK Sellers to local SK customers.

7: Swiss VAT unregistered seller transactions, Seller/Buyer need to determine what obligations exist. For sales from Swiss VAT registered sellers to local buyers, AWS will calculate Swiss VAT as a separate line item, collect and remit any VAT collected to the Swiss VAT registered seller.

8: AWS only remits Tax to Tax Authority on sales from foreign sellers to local B2C customers. Tax collected on sales from local sellers to local customers is remitted to the local seller.

9: AWS Inc. is the MPO for sales to Indian Customers, made by Non-Indian Sellers. AWS India is the MPO for sales made by Indian Sellers to Indian Buyers.

10: AWS does not collect tax on sales from Foreign Sellers to B2B customers, buyers might be responsible to self assess.

11: For purchases made by India buyers, AWS Inc. collects from B2C customers on sales made by Non India Sellers while AWS India collects on both B2B and B2C, on sales made by India Sellers.

12: For purchases made by India buyers, AWS Inc. issues tax invoice and reports tax collected from B2C customers on sales made by Non India Sellers while AWS India issues e-invoice on behalf of Sellers and remits tax to Indian Sellers on both B2B and B2C sales made by India Sellers.

13: AWS Inc. is responsible and collects GST/HST/QST and PST in all Provinces except for Manitoba PST. For sales to Manitoba Buyers, Sellers are responsible for Tax collection, reporting and remittance. Buyers who have resale certificates associated to their AWS Account won't be charged Provincial Sales Tax in Canada.

Notes

1: In countries where AWS does not collect tax on sales to B2B customers, buyers might be responsible to self assess.

2: AWS does not collect tax on sales from foreign sellers to B2B customers in Australia.

3: AWS only remits Tax to Tax Authority on sales from foreign sellers to local customers. Tax collected on sales from local sellers to local customers is remitted to the local seller.

4: AWS Inc. has the obligation to collect and remit on sales from foreign sellers to B2C customers. For all local sales or foreign sales to B2B, Seller/Buyer need to determine what obligations exist. For sales from local sellers to local buyers, local sellers can add tax to the MP offers, Tax will not be displayed as a separate item in the commercial invoice. AWS will remit all local amounts collected to the local seller.

5: AWS will issue TQI to the customers under AWS Japan's JCT Number. The ISV must provide their Japan Corporate Number and JCT Number in the AWS Marketplace Management Portal (“AMMP”) and remit the JCT to Tax Authorities.

6: AWS will issue VAT invoices on its own name to customers when seller is foreign and VAT consignment invoices on behalf of local SK Sellers to local SK customers.

7: Swiss VAT unregistered seller transactions, Seller/Buyer need to determine what obligations exist. For sales from Swiss VAT registered sellers to local buyers, AWS will calculate Swiss VAT as a separate line item, collect and remit any VAT collected to the Swiss VAT registered seller.

8: AWS only remits Tax to Tax Authority on sales from foreign sellers to local B2C customers. Tax collected on sales from local sellers to local customers is remitted to the local seller.

9: AWS Inc. is the MPO for sales to Indian Customers, made by Non-Indian Sellers. AWS India is the MPO for sales made by Indian Sellers to Indian Buyers.

10: AWS does not collect tax on sales from Foreign Sellers to B2B customers, buyers might be responsible to self assess.

11: For purchases made by India buyers, AWS Inc. collects from B2C customers on sales made by Non India Sellers while AWS India collects on both B2B and B2C, on sales made by India Sellers.

12: For purchases made by India buyers, AWS Inc. issues tax invoice and reports tax collected from B2C customers on sales made by Non India Sellers while AWS India issues e-invoice on behalf of Sellers and remits tax to Indian Sellers on both B2B and B2C sales made by India Sellers.

13: AWS Inc. is responsible and collects GST/HST/QST and PST in all Provinces except for Manitoba PST. For sales to Manitoba Buyers, Sellers are responsible for Tax collection, reporting and remittance. Buyers who have resale certificates associated to their AWS Account won't be charged Provincial Sales Tax in Canada.

Q1: In which countries is AWS responsible for VAT on sales as the MPO?
A1: AWS always recommends that Sellers seek their own independent professional advice in relation to their own tax position. AWS has set out in the table on our Marketplace Sellers page where it will calculate, collect, and invoice customers.
*Please note the different treatment between software and professional services.

You can also watch the video AWS tax rules.

Q2: How does withholding tax work on my AWSMP sales?
A2: AWS provides the platform where the sale transaction is facilitated and collects cash on behalf of the sellers. Applicability of WHT may change depend on the location of the buyers and sellers (in CPPO cases, location of buyers and CPs). Buyers/sellers should seek their own advice to review and evaluate the applicability of the WHT.

In the event that WHT applies under the relevant legislation, buyers are required to gross up their payment to ensure that AWS receives full payment i.e. any payment made to AWS should be free and clear of any deduction or withholding under our legal terms (AWS Customer Agreement 3.2. Taxes).

In some cases buyers may require and request documentation from Sellers under relevant tax treaties or tax legislation (such as tax residency certificate or relevant forms) and sellers are required to provide such documentation under the Seller T&C (5.4. Taxes).

Q3: Where can I find more information about AWSMP and tax?
A3: Please consult the following pages
AWSYoutubechannel
AWS Marketplace Tax Help Page and AWS Europe FAQs (see particularly the sections titled “AWS EMEA Marketplace- Buyers” and “AWS EMEA Marketplace- Sellers”
AWS Marketplace Seller Guide for general information about AWSMP functionalities
AWS MPT&Cs
General MP queries can be directed to mpcustdesk@amazon.com or your Account Manager

Q4. How does AWS determine the location of your account?
A4: It is based on the “Tax Address” on the Tax Settings page of your account. For more info, see AWS Tax Help - Account Location. 

Q5: Where can I find more information about the KYC process
A5: Know Your Customer (KYC) is a compliance requirement used by financial institutions and online businesses to verify the identity of their customers. This requirement is due to the revised Payment Services Directive (PSD 2) and European Union anti-money laundering Directives that govern financial institutions such as banks and other payment institutions.

AWS Marketplace transactions through Amazon Web Services EMEA SARL are processed through Amazon Payments Europe, S.C.A. (APE), a licensed electronic money institution in Luxembourg which requires verification of your identity in order to use the payment service. For you as a Seller to transact through Amazon Web Services EMEA SARL, you are required to complete the KYC process. This process involves providing additional information about your company, key points of contact, beneficial ownership, and supporting documentation.

To complete the KYC process, please follow the instructions on the AWS Marketplace Seller Guide. More useful links below:
30 Min External Recording
Step by Step Guide

Q6: Where can I send my invoices for any deemed sales made to AWS Inc?
A6: Please note that this process is only to support your reporting needs and in no way replaces or adds to the AWS Marketplace Seller Terms.
We can only accept electronic invoices (PDF) sent to awsmpeuisv@amazon.com
Amazon Web Services, Inc.
P.O. Box 81226
Seattle, WA 98108-1226.

We will not confirm receipt of the invoice.

Q7: Where can I send my invoices for any deemed sales made to AWS EMEA SARL?
A7: Please note that this process is only to support your reporting needs and in no way replaces or adds to the AWS Marketplace Seller Terms.
We are currently working on building a feature to submit invoices, stay tuned for more details.

Q8: As a Channel Partner, I receive the margin as a cash payment. Can we recognise top line revenue?
A8: As part of the Consulting Partner Private Offer (or CPPO) on-boarding process, you agreed to the AWS Marketplace Seller Terms and you should review them with your finance, legal, tax and audit teams. You are responsible for determining with your advisors the proper revenue recognition for CPPO transactions, and AWS does not take a position on your decisions. However, the following clauses from AWS Marketplace Seller Terms may help you with in reaching a view in support of recognising top line revenue on CPPO transactions.

Establishing Resellers
Listing Owner shall use the Management Portal or similar mechanism to create “opportunities” that designate the Authorized Reseller(s) for the applicable Authorized Resale Products (each such opportunity, an “AWS Marketplace Reseller Authorization”). By creating an AWS Marketplace Reseller Authorization, Listing Owner agrees to sell to the applicable Authorized Reseller the specified Authorized Resale Products for resale only and authorizes Authorized Reseller to issue offers for, and resell via offers, the same Authorized Resale Products to Subscribers in AWS Marketplace. An Authorized Reseller is deemed to have accepted an AWS Marketplace Reseller Authorization when such Authorized Reseller acts on such AWS Marketplace Reseller Authorization to create resale transactions to Subscribers. By accepting an AWS Marketplace Reseller Authorization, Authorized Reseller agrees to purchase the Authorized Resale Products from Listing Owner at the designated price set forth in the applicable AWS Marketplace Reseller Authorization solely for resale to Subscribers and to conduct such resales using offers in AWS Marketplace.

Resale Transaction Proceeds
Amounts payable to Listing Owners from Authorized Resellers for the sale of Authorized Resale Products will be disbursed from Transaction Proceeds that we collect from the contemporaneous resale of such Authorized Resale Products by Authorized Resellers. We do not separately collect payment from Authorized Resellers of the price payable to Listing Owners for sales of Authorized Resale Products. We will disburse Transaction Proceeds from each resale of an Authorized Resale Product in the following order: (i) we will deduct the Listing Owner Listing Fee for the contemporaneous sale from Listing Owner to Authorized Reseller, (ii) we will disburse remaining Transaction Proceeds to Listing Owner up to the price for the Authorized Resale Product payable by the Authorized Reseller as set forth in the applicable AWS Marketplace Reseller Authorization, and (iii) we will disburse any remaining Transaction Proceeds to Authorized Reseller. We do not guarantee payment to Listing Owner on behalf of Authorized Reseller. Without limiting the generality of the foregoing, Listing Owner will bear the sole risk of payment in full from Authorized Reseller. If following payment from us to Listing Owner of Transaction Proceeds as set forth above, there is any Shortfall, such Shortfall must be paid by the Authorized Reseller. We have no obligation or liability for any such Shortfall or Authorized Reseller debt. “Listing Owner Listing Fee” means a percentage of the price payable to Listing Owner by Reseller for the sale of Authorized Resale Products by Listing Owner to Authorized Reseller, as determined in accordance with the listing fees set forth at https://docs.aws.amazon.com/marketplace/latest/userguide/listing-fees.html. “Shortfall” means the amount of the shortfall in available Transaction Proceeds from the resale of Authorized Resale Products from Authorized Reseller to Subscribers, where, after deduction of the Listing Owner Listing Fee, the remaining Transaction Proceeds are less than the price of the Authorized Resale Products in the contemporaneous sale from Listing Owner to Reseller.