AWS Marketplace - Tax Help for Buyers

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.

 

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.

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.

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.

* 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.

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.

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.

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, from October 6, 2025, AWS Japan will calculate and collect the 10% JCT on the transactions and disburse the JCT to the ISV. Under the Special Agency Rule, AWS Japan will issue a TQI under its JCT number (T6011001106696). (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.

Japanese consumption tax treatment for Anthropic products purchased through Amazon Bedrock

Anthropic PBC registered as a TQI issuer effective February 17, 2026 (TQI number: T7700150134388). For purchases of Anthropic models made available in Amazon Bedrock, where AWS Inc. acts as a marketplace facilitator, from the effective date onward, AWS will collect 10% Japanese consumption tax (JCT) on top of the fee and issue Tax Qualified Invoices on Anthropic’s behalf under a Special Agency Rule. Please note that the effective date is currently undetermined and will be announced at a later date.

After AWS begins issuing TQIs, JCT is expected to appear as a separate line item on invoices for usage covered under the new process onward, and customers will receive Tax Qualified Invoices that supports their input tax credit on a go-forward basis.

• JCT treatment during the transition period (February 2026 usage through usage prior to the first period covered under the new process)

For February 2026 usage through usage prior to the first period covered under the new process, customers will continue to receive ordinary commercial invoices that are not Tax Qualified Invoices during the transition period. For this period, Anthropic plans to remit the 10% JCT directly to the Japanese tax authority, and no additional JCT amount has been charged to customers. Customers should consult their tax advisor regarding the appropriate JCT treatment for this transition period.

• JCT treatment during prior periods from 2024 until Anthropic PBC’s TQI registration

For customers that have purchased Claude API through Amazon Bedrock since 2024, whether any correction is needed for prior JCT filings depends on how those transactions were treated for JCT purposes. Anthropic PBC was not registered as a JCT taxpayer or TQI issuer in Japan before February 17, 2026, so no TQI was issued for purchases before that date. However, JCT on 2025 Bedrock sales was paid to the Japanese tax authority out of pocket by Anthropic PBC. Customers should consult their tax advisor regarding the JCT treatment of prior periods.

(1) If prior purchases were treated as “specified B2B digital transactions” and JCT was self-accounted for under the reverse charge mechanism, the reverse charge mechanism under Japan’s JCT rules generally applies only to digital services sold through dedicated B2B channels that are not made available to the general public. Bedrock API access is generally not within that scope, so reverse charge treatment generally should not have been applied. The appropriate response depends on the customer’s taxable sales ratio. In some cases, it may be possible to file an amended return and recover input JCT, but customers should consult their tax advisor regarding thespecific process and any impact on corporate income tax filings.

(2) If the full charge was treated as a fee because Anthropic PBC was understood to be a tax-exempt supplier, that treatment is considered consistent with Anthropic PBC’s status as an unregistered non-resident supplier during the relevant period. Please consult your tax advisor to confirm that no amendment is required.

(3) If 10/110 of the charge was calculated as non-recoverable JCT, because Anthropic PBC was not a registered TQI issuer during this period, no TQI is available and input tax credit cannot be claimed on those transactions, regardless of how the JCT component was internally characterized. Although this treatment is not expected to result in an under-reporting or underpayment of JCT, customers should consult their tax advisor regarding the appropriate internal accounting treatment and whether any amendment to JCT filings is required.

(4) When consulting a tax advisor, customers may wish to share that Anthropic PBC was not registered as a JCT taxpayer or TQI issuer prior to February 17, 2026, and therefore no TQI was issued for purchases before that date. However, JCT on 2025 Bedrock sales was paid to the Japanese tax authority out of pocket by Anthropic PBC.

 

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.

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.