VAT Rate Summary Table (EMEA)
Overview
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.
For more information on TRNs please visit Tax Help- Tax Registration Numbers.
Summary Table
The table below shows the Value Added Tax (VAT) or Goods & Services Tax (GST) rates that may be charged to Amazon Web Services customers with accounts located in the countries (*) below.
For more information on individual countries, please visit AWS Tax Help.
| Country | VAT/GST for Accounts without TRNs |
VAT/GST for Accounts with TRNS |
| ALBANIA | 20% | - |
| ARMENIA | 20% | - |
| AUSTRIA | 20% | 20% |
| AZORES | 23% | 23% |
| BAHRAIN (Note) | 10% | 10% |
| BELARUS | 20% | - |
| BELGIUM | 21% | 21% |
| BENIN | 18% | - |
| BULGARIA | 20% | - |
| CAMEROON | 19.25% | 19.25% |
| CANARY ISLANDS | 7% | - |
| CROATIA | 25% | - |
| CYPRUS | 19% | - |
| CZECH REPUBLIC | 21% | 21% |
| DENMARK | 25% | 25% |
| EGYPT | 14% | - |
| ESTONIA (Note) | 22% | 22% |
| FINLAND (Note) | 25.5% | 25.5% |
| FRANCE | 20% | 20% |
| GEORGIA | 18% | - |
| GERMANY | 19% | 19% |
| GREECE | 24% | 24% |
| HUNGARY | 27% | - |
| ICELAND | 24% | - |
| IRELAND | 23% | 23% |
| ISLE OF MAN | 20% | 20% |
| ISRAEL | 17% | 17% |
| ITALY | 22% | 22% |
| IVORY COAST | 18% | 18% |
| KAZAKHSTAN | 12% | - |
| KYRGYZSTAN | 12% | 12% |
| KENYA | 16% | 16% |
| LATVIA | 21% | - |
| LIECHTENSTEIN (Note) | 8.10% | 8.10% |
| LITHUANIA | 21% | - |
| LUXEMBOURG (Note) | 17% | 17% |
| MADEIRA | 23% | 23% |
| MALTA | 18% | - |
| MOLDOVA | 20% | - |
| MONACO | 20% | 20% |
| NETHERLANDS | 21% | 21% |
| NIGERIA | 7.50% | 7.50% |
| NORWAY | 25% | 25% |
| OMAN | 5% | - |
| POLAND | 23% | 23% |
| PORTUGAL | 23% | 23% |
| ROMANIA | 19% | 19% |
| RUSSIA | 20% | 0% |
| SAUDI ARABIA | 15% | 15% |
| SERBIA | 20% | 20% |
| SENEGAL | 18% | 18% |
| SLOVAKIA | 20% | - |
| SLOVENIA | 22% | - |
| SPAIN | 21% | 21% |
| SWEDEN | 25% | 25% |
| SWITZERLAND (Note) | 8.10% | 8.10% |
| TANZANIA | 18% | - |
| TURKEY | 20% | 20% |
| UGANDA | 18% | - |
| UKRAINE | 20% | - |
| UNITED ARAB EMIRATES | 5% | 5% |
| UNITED KINGDOM | 20% | 20% |
| ZIMBABWE | 15% | 15% |
(*) The rate applicable to some Special Territories may be different.
Rate Changes
Due to changes in tax legislation, the applicable VAT rate for AWS services may change. Please see below for a summary of applicable recent changes.
BAHRAIN- The standard VAT rate prior to 1 January 2022 was 5%.
ESTONIA- the standard VAT rate was increased from 20% to 22% on 1 January 2024.
FINLAND- the standard VAT rate was increase from 24% to 25.5% on 1 September 2024.
LUXEMBOURG- the standard VAT rate of 17% was re-introduced on 1 January 2024. Between 1 January and 31 December 2023 the standard VAT rate was 16%. Rate prior to 1 January 2023 was 17%.
SWITZERLAND and LIECHTENSTEIN- the standard VAT rate was increased from 7.7% to 8.1% on 1 January 2024.