Value Added Tax (VAT) on Electronically Provided Services (ESS)
If you do not provide a VAT/GST registration number, Amazon will charge the standard VAT/GST rate applicable in your country of residence or business location. This will apply to all of your Sponsored Products, Sponsored Brands, and Sponsored Display campaigns on amazon.com.
Under EU VAT regulations and similar legislation in several countries, Amazon is required to charge tax for the provision of remote services. Advertising fees are taxable and will be charged to advertisers who:
have not provided Amazon with a valid VAT/GST registration number;
are residents of a country that charges tax on electronically provided services; and
are advertising products on Amazon.com.
Note: In some countries, Amazon may be required to charge VAT/GST even if a VAT/GST number is provided.
You will see any taxes charged by Amazon on your advertising invoice.
If you have a tax ID, register for it in your account to ensure that your US Amazon Advertising bills are correct. If you do not have a tax ID and are unsure if you qualify for one, consult your tax advisor for information that applies to your specific situation. In some ESS countries, you can register on the tax authority’s website.
Tax Refunds
Amazon is required to charge ESS VAT/GST based on the information in your account at the time of invoicing, and Amazon cannot refund VAT/GST if you do not have a valid VAT/GST registration number and registration certificate or other proof that your registration was valid for the period in question.
If you paid VAT during the invoice period and have a valid VAT/GST registration number and registration certificate, contact Advertising Support to request a refund.
Note: Refund requests can take up to 30 days to be processed. We will send you an update when your request has been processed and, if your request is approved, provide an estimated date when you can expect to receive the refund in your account.
Amazon official website original details:
Value Added Tax (VAT) on Electronically Supplied Services (ESS)
Amazon will collect the standard rate of VAT/GST applicable to your country of residence or business establishment when a VAT/GST ID isn’t provided. This will be applicable to all of your Sponsored Products,Sponsored Brands and Sponsored Displayadvertising campaigns on Amazon.com.
Under European Union Value Added Tax (EU VAT) rules and similar regulations across multiple countries, Amazon is required to collect tax on the provision of remote services (or ESS). Tax is applicable on advertising fees and is charged to advertisers who:
Haven’t provided Amazon with a valid VAT/GST registration number;
Are residents of acountry that collects tax on Electronically Supplied Services; and
Advertise on Amazon.com.
Note:In certain countries, Amazon may be required to collect VAT/GST even if a VAT/GST ID is provided.
You’ll see any taxes charged in your Advertising invoice.
If you have a tax ID,register it in your account to ensure you’re billed correctly for your US Amazon Advertising. If you don’t have a tax ID and aren’t sure if you qualify for one, consult your tax advisor for information applicable to your specific situation. In some ESS countries, you can register on the tax authority’s website.
Tax refunds
Amazon is required to collect ESS VAT/GST based on the information in your account at the time of invoicing and can’t refund VAT/GST without a valid VAT/GST registration number and registration certificate or other evidence confirming that the registration was in effect during the period in question.
If you have been charged VAT and have a valid VAT/GST registration number and registration certificate covering the period of the invoice, contact Advertising Support to request a refund.
Note:Tax refund requests can take 30 days to process. We’ll send you an update when your request has been processed with the estimated date when you can expect to receive a refund in your account if your request was approved.
Article source: Amazon official website