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.

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