Kazakhstan

On 1 July 2018, Amazon Web Services EMEA SARL (“AWS Europe”), our Luxembourg-based AWS entity, started to sell 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.

Overview

AWS Europe is required to charge Value Added Tax (“VAT”) on sales of electronic services to non-business customers (B2C) in Kazakhstan.
 
If you have accounts located in Kazakhstan, AWS Europe charges local VAT on all service charges incurred from 1 May 2023, unless you have a valid Tax Registration Number (also known as a BIN in Kazakhstan), Tax Identification Number (TIN) or VAT Registration Number (collectively, “TRN”).
 
All VAT collected from customers in Kazakhstan will be paid to the Kazakhstan Revenue Authority.
 
If you have a TRN, 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). Once you have added a valid TRN on your account(s), no VAT will be applied on your purchases of AWS cloud services from AWS Europe. Please note that you may have to self-assess VAT in your local VAT return.

For additional information on TRNs, please click here.

How does AWS determine if your account is located in Kazakhstan?

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.

Please click here for additional information.

Additional information

For additional information on the application of VAT in Kazakhstan, please visit the website of the Ministry of Finance of Kazakhstan.