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Amazon Web Services (en) - Ayuda sobre Impuestos - EU 03-ago-2018 | 85,38%
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# Antigua Versión Nueva Versión
0 European Union European Union
1 AWS Europe will be launching on 1 July 2018. Please see the AWS Europe FAQs for more details about this upcoming change and check back soon for a new AWS Europe Tax help page. AWS Europe launched on 1 July 2018. Please see the AWS Europe FAQs for more details and check back soon for a new AWS Europe Tax help page.
2 Amazon Web Services, Inc. and AMCS LLC are required to charge value added taxes (VAT) on sales of Amazon Web Services and telecommunications services to private (non-business) European Union customers. All VAT collected from customers in the European Union will be paid to the tax authority of the appropriate EU member state and, in addition, VAT invoices will be issued. Customers can retrieve their VAT invoices by accessing their Billing Management Console. Please be advised that Amazon Web Services, Inc. and AMCS LLC are registered for EU VAT under the Electronically Supplied Services (ESS) simplified VAT registration regime. For additional information regarding the simplified VAT registration regime, please visit HM Revenue & Customs VAT on e-Services .
3 Amazon Web Services, Inc. and AMCS LLC are not required to charge VAT to European Union business customers. If your purchase is for business purposes and you are established inside of the EU with a valid EU VAT registration number issued to you by one of the EU member states, please visit our VAT Registration page to enter your VAT registration number.
4 Upon verification of the VAT number we will not apply VAT on future purchases of services sold by Amazon Web Services, Inc. and AMCS LLC, as well as future purchases on AWS Marketplace. Please note that you may have to self-account for VAT on your local VAT return for any purchases from Amazon Web Services, Inc. and AMCS LLC.
5 Amazon Connect customers outside the U.S. that use Amazon Connect in a U.S. Region (such as US-EAST) may be subject to a federal Universal Service Fund Surcharge, which recovers charges imposed on us by the U.S. government to support universal service. This surcharge will appear under the “Other Fees and Monthly Surcharges” section of your AWS invoice, which includes the taxes, fees, and surcharges that we are permitted to collect from you.
6 SWITZERLAND & LIECHTENSTEIN
7 Amazon Web Services, Inc. and AMCS LLC are required to charge VAT on sales of Amazon Web Services and telecommunications services to Swiss and Liechtenstein customers as a non-established company supplier of ESS. In addition, Swiss VAT invoices will be issued. Customers can retrieve their VAT invoices by accessing their Billing Management Console. All VAT collected from customers in Switzerland and Liechtenstein will be paid to the Swiss tax authorities.
8 If you are a business customer of Amazon Web Services, Inc. or AMCS LLC seeking a refund of the VAT charged on your purchase, please be advised that Amazon Web Services, Inc. and AMCS LLC cannot give you a refund of this VAT based on your Swiss VAT number. The VAT charged may be recovered subject to the normal VAT rules in Switzerland and Liechtenstein.
9 Additional information regarding the collection of VAT for usage of Amazon Web Services and telecommunications services in Switzerland and Liechtenstein can be found via the Schweizerische Eidgenossenschaft in French and German.
10 Amazon Connect customers outside the U.S. that use Amazon Connect in a U.S. Region (such as US-EAST) may be subject to a federal Universal Service Fund Surcharge, which recovers charges imposed on us by the U.S. government to support universal service. This surcharge will appear under the “Other Fees and Monthly Surcharges” section of your AWS invoice, which includes the taxes, fees, and surcharges that we are permitted to collect from you.
11 NORWAY
12 From October 1, 2011 Amazon Web Services, Inc. will charge VAT on sales of Amazon Web Services to Norway customers as required by local tax regulations. All VAT collected from customers in Norway will be paid to the Norwegian tax authorities.
13 If your purchase of Amazon Web Services is for business purposes, please visit our VAT Registration page to enter your VAT registration number.
14 Upon verification of the VAT number we will not apply VAT on future purchases of Amazon Web Services sold by Amazon Web Services, Inc. and for future purchase on AWS Marketplace. Please note that you may have to self-account for VAT in your local VAT return for any purchases of products from Amazon Web Services, Inc.
15 Additional information regarding the collection of VAT for usage of Amazon Web Services in Norway can be found via the following links:
16 VOES Norway - Legal Information
17 VAT on electronic services – simplified VAT scheme for non-established vendors (voesnorway)
18 ICELAND
19 From February 1, 2012 Amazon Web Services, Inc. will charge VAT on sales of Amazon Web Services to Icelandic customers as required by local tax regulations. All VAT collected from customers in Iceland will be paid to the Icelandic tax authorities.
20 If your purchase of Amazon Web Services is for business purposes, please visit our VAT Registration page to enter your VAT registration number.
21 Upon verification of the VAT number we will not apply VAT on future purchases of Amazon Web Services sold by Amazon Web Services, Inc. and for future purchase on AWS Marketplace. Please note that you may have to self-account for VAT in your local VAT return for any purchases of products from Amazon Web Services, Inc.
22 Additional information regarding the collection of VAT for usage of Amazon Web Services in Iceland can be found on the Rekstur / Félög website.Applicable VAT Rates Applicable VAT Rates
23 The table below shows the VAT rates that may be charged on Amazon Web Services sold to European Union, Swiss, Liechtenstein, Norwegian, Icelandic customers. Note that AWS prices displayed are exclusive of any VAT chargeable. The table below shows the VAT rates that may be charged on Amazon Web Services sold to European Union, Swiss, Liechtenstein, Norwegian, Icelandic customers. Note that AWS prices displayed are exclusive of any VAT chargeable.
24 Country Country
25 Value Added Tax (VAT) and Goods & Service Tax (GST) Value Added Tax (VAT) and Goods & Service Tax (GST)
26 Austria Austria
27 20% 20%
28 Belgium Belgium
29 21% 21%
30 Bulgaria Bulgaria
31 20% 20%
32 Croatia Croatia
33 25% 25%
34 Cyprus Cyprus
35 19% 19%
36 Czech Republic Czech Republic
37 21% 21%
38 Denmark Denmark
39 25% 25%
40 Estonia Estonia
41 20% 20%
42 Finland Finland
43 24% 24%
44 France & Monaco France & Monaco
45 20% 20%
46 Germany Germany
47 19% 19%
48 Great Britain & Northern Ireland Great Britain & Northern Ireland
49 20% 20%
50 Greece Greece
51 24% 24%
52 Hungary Hungary
53 27% 27%
54 Iceland Iceland
55 24% 24%
56 Ireland (Eire) Ireland (Eire)
57 23% 23%
58 Italy Italy
59 22% 22%
60 Latvia Latvia
61 21% 21%
62 Liechtenstein Liechtenstein
63 7.7% 7.7%
64 Lithuania Lithuania
65 21% 21%
66 Luxembourg Luxembourg
67 17% 17%
68 Malta Malta
69 18% 18%
70 Netherlands Netherlands
71 21% 21%
72 Norway Norway
73 25% 25%
74 Poland Poland
75 23% 23%
76 Portugal Portugal
77 23% 23%
78 Romania Romania
79 19% 19%
80 Slovakia Slovakia
81 20% 20%
82 Slovenia Slovenia
83 22% 22%
84 Spain Spain
85 21% 21%
86 Sweden Sweden
87 25% 25%
88 Switzerland Switzerland
89 7.7% 7.7%