Turkey
On 1 January 2024, Amazon Web Services EMEA SARL was replaced by Amazon Web Services Turkey Pazarlama, Teknoloji ve Danışmanlık Hizmetleri Limited Şirketi (AWS Turkey) as the AWS services provider for all accounts located in Türkiye. If you have accounts located in Türkiye, AWS Turkey will issue tax invoices and, where applicable, charge local VAT on all AWS service charges incurred by those accounts from 1 January 2024.
Customers with AWS accounts located in Türkiye need to update the Tax Settings page. The Tax Settings page allows individual, business and Public Institution (Kamu idaresi) customers who are located in Türkiye and purchase AWS services to upload their TCKN (T.C. Kimlik Numarası) or VKN (Vergi Kimlik Numarası) (together referred as Tax Registration Number "TRN"), legal name, legal address and, where applicable, the tax office information.
Overview
Amazon Web Services Turkey Pazarlama, Teknoloji ve Danışmanlık Hizmetleri Limited Şirketi (AWS Turkey) is an entity established in Türkiye which started selling our services to customers in Türkiye on 1 January 2024.
VAT charged by AWS Turkey
If you have accounts located in Türkiye, AWS Turkey is required to charge local VAT (or Katma Deger Vergisi (KDV) in Turkish) on all service charges incurred from 1 January 2024.
For the applicable rates of VAT, please see our VAT Rates Summary Table (EMEA).
All VAT collected from customers in Türkiye will be paid to the Turkish Revenue Administration.
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 Value Added Tax (“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).
The Tax Settings page allows individual, business and Public Institution (Kamu idaresi) customers who are located in Türkiye and purchase AWS services to upload their TCKN (T.C. Kimlik Numarası) or VKN (Vergi Kimlik Numarası).
This will ensure that your TRN is displayed on the VAT invoices issued by AWS Turkey to enable you to claim a credit for VAT charged by AWS Turkey, 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 Turkey 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 Turkey, to enable you to claim a credit for VAT charged by AWS Turkey, in accordance with your own circumstances, as well as local laws and regulations.
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 Turkey?
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 Türkiye, please visit the website of the Turkish Revenue Administration.