Bahrain
As of 1 April 2024, Amazon Web Services EMEA SARL (“AWS Europe”) has launched a new branch in Bahrain to serve customers in Bahrain (“AWS Europe Bahrain branch”). AWS Europe Bahrain branch will charge local Value Added Tax ("VAT") and issue Tax invoices for your AWS accounts based in Bahrain.
Bahraini customers can now make purchases from and be invoiced by AWS Europe Bahrain branch for AWS products including Cloud, ProServe, Marketing, and Training services. You will receive invoices from Amazon Web Services EMEA SARL for products purchased from EMEA-eligible sellers on AWS Marketplace.
On 1 July 2018, Amazon Web Services EMEA SARL (“AWS Europe”), our Luxembourg-based AWS entity, started selling our services. AWS Europe provides all AWS cloud services for your accounts based in these countries and territories in Europe, the Middle East, and Africa. Please read the AWS Europe FAQs for more detail.
Overview
In addition to its headquarters (“HQ”) in Luxembourg, AWS Europe has branches (or “ فرع ” in Arabic) in several countries in EMEA, including Bahrain. The branches are not subsidiaries (or “الشركة التابعة ” in Arabic): they are the same legal entity as AWS Europe HQ in Luxembourg.
AWS Europe Bahrain branch has the relevant resources to be a registered establishment and are, therefore, treated as local vendors for purposes of VAT.
Please note that AWS Europe Bahrain branch started selling our services to customers in Bahrain on 1 April 2024.
VAT charged by AWS Europe Bahrain branch
If you have accounts located in Bahrain, AWS Europe Bahraini branch charges local VAT (“ ضريبة القيمة المضافة” in Arabic) on all service charges incurred from 01 April 2024. All VAT collected from customers in Bahrain will be paid to the National Bureau for Revenue, Bahrain.
For the applicable rates of VAT, please see our VAT Rates Summary Table (EMEA).
AWS Marketplace
For tax information relating to the AWS Marketplace, please visit AWS Marketplace- Tax Help for Buyers or AWS Marketplace- Tax Help for Sellers.
Tax Registration Numbers
AWS collects Tax Registration Numbers (“TRNs”) associated with VAT in certain countries to determine your status, as a business (B2B) or private / non-business customer (B2C), as this is a key factor to determine AWS’ liability to charge VAT on your service charges.
If you have a valid TRN associated with VAT, please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your Business Legal Address for all of your account(s).
This will ensure that your TRN is displayed on the AWS Europe Bahrain Branch VAT invoice, to enable you to claim a credit for VAT charged by AWS Europe Bahrain Branch, in accordance with your own circumstances, as well as local laws and regulations.
For more information on TRNs please visit Tax Help- Tax Registration Numbers.
Tax Invoices and Bills
If applicable, AWS Europe Bahrain branch also issues valid VAT Invoices, available in the Bills section of the console under the header “Tax Invoices”.
If you have a valid TRN associated with VAT, please visit the Tax Settings page of the AWS Billing Console and confirm or update your details, including your Business Legal Address for all of your account(s). This will ensure that your TRN is displayed on the VAT invoices issued by AWS Europe Bahrain branch.
For information on how to receive a VAT invoice from AWS please visit our Knowledge Centre- How do I get a VAT invoice from AWS?
How does AWS determine if your account is located in Bahrain?
At the moment of invoicing, AWS determines the location of each individual account, based on certain information, including your TRN, your Billing address and your Contact address. The result of AWS’ determination is shown as the “Tax Address” on the Tax Settings page of each account.
If you have a consolidated billing family, please note that each account is assessed individually: linked accounts do not inherit the Tax Address or the TRN of the payer account.
The payer account can view the Tax Address of all their linked accounts on their own Tax Settings page of each account.
For more information please see Tax Help- Location.
Additional Information
For additional information on the application of VAT in Bahrain, please visit the website of the National Bureau for Revenue of Bahrain.