Serbia

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.

AWS Europe is required to charge Value Added Tax (“VAT”) on sales of electronic services to all customers in Serbia.

If you have accounts located in Serbia, AWS Europe charges local VAT on all service charges incurred from 01 August 2018.  All VAT collected from customers in Serbia will be paid to the Tax Administration of the Republic of Serbia.

For the applicable rates of VAT, please see our VAT Rates Summary Table (EMEA).

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 VAT invoices issued by AWS Europe to enable you to claim a credit for VAT charged by AWS Europe, 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.

Due to tax legislation changes in Serbia, from 1 January 2023, AWS Europe is required to issue electronic invoices (“e-invoices”) to Serbian business customers. These will be issued around every two (2) weeks. You can review and accept AWS Europe’s e-invoices via the Serbian government’s e-invoicing portal or through your e-invoicing solution provider. E-invoices are usually important for your VAT compliance – please check with your accountants or tax advisers.

E-invoices which are not accepted within 20 days of the issue date will appear with a “rejected” (Serbian: “odbijeno”) status in the E-Faktura system.

If you have further questions about Serbian e-invoices, please click here to create a case through the support console and selecting the options below.

Service: Billing
Category: VAT
Severity: General question
 

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.

For additional information on the application of VAT in Serbia, please visit the website of the Tax Administration of the Republic of Serbia.

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