Value Added Tax (VAT) on Electronically Supplied Services (ESS)
Value Added Tax (VAT) on Electronically Supplied Services (ESS)
As required by Law, Amazon may charge and collect the standard rate of VAT/GST on your advertising fees. Whether VAT/GST shall be charged on your advertising fees shall be determined in the context of the information provided in your account, including your place or business establishment and whether you hold a corresponding VAT/GST registration number. This will be applicable to all of your Sponsored Products, Sponsored Brands, Sponsored Display, and Amazon DSP advertising campaigns on Amazon.com.
In accordance with VAT/GST rules in countries globally, Amazon may be required to collect tax on the provision of Electronically Supplied Service (ESS), also referred to as remote services. Tax shall generally be applicable on advertising fees charged to advertisers that:
- Haven’t provided Amazon with a valid VAT/GST registration number;
- Are residents of a country that collects tax on Electronically Supplied Services ; and
- Advertise on Amazon.com.
You’ll see any taxes charged in your Advertising invoice .
If you have a VAT/GST or equivalent ID, register it in your account to ensure you’re billed correctly for your US Amazon Ads services. If you don’t have a VAT/GST ID and aren’t sure if you qualify for one, consult your tax advisor for information applicable to your specific situation. In some ESS countries, you can register on the tax authority's website.
Tax refunds
Amazon is required to collect ESS VAT/GST based on the information in your account at the time of invoicing and can’t refund VAT/GST without a valid VAT/GST registration number and registration certificate or other evidence confirming that the registration was in effect during the period in question.
If you have been charged VAT and have a valid VAT/GST registration number and registration certificate covering the period of the invoice, contact Advertising Support to request a refund.
