New Zealand

On 1 November 2021, Amazon Web Services New Zealand Private Limited (“AWS New Zealand”) replaced Amazon Web Services, Inc. (“AWS, Inc.”) as the AWS cloud services reseller for all AWS accounts located in New Zealand. AWS New Zealand will issue New Zealand Goods and Services Tax (“GST”) compliant tax invoices for all cloud services.

AWS, Inc. will continue to issue invoices for services purchased by New Zealand customers through the AWS Marketplace, and for services provided by AMCS LLC. For further information, please see Tax Help - Telecommunication Services.

AWS Training and AWS Professional Services will be sold and invoiced by AWS New Zealand.

AWS determines the location of each individual AWS account based on certain information. If you are based in New Zealand, your location will be based on your GST Registration Number, billing or contact address.

For more information, please see Tax Help - Location.

Please visit the Payment Methods page of the AWS Billing Management Console to confirm or update your billing address. In addition, please visit the My Account page of the AWS Billing Management Console to confirm or update your contact address. Please provide the e-mail address where you would like the tax invoices to be sent to. We recommend providing a distribution e-mail list if you would like the tax invoices to be sent to multiple recipients.

With the launch of AWS New Zealand, you may notice a few additional changes on your invoices. Your invoice will be issued by AWS New Zealand, will reflect its GST Registration Number and location in New Zealand and may start to include GST. Specifically:

• If your account was already being charged GST, you will continue to be charged GST.
• If you were not being charged GST, or made GST payment independently (i.e. reverse charge) before this change in reseller, AWS New Zealand will now include GST charges on your invoice.

Please make sure that your Tax Settings are updated with the correct details to ensure your invoices are correct.

If you are registered for New Zealand GST, you may be entitled to recover the GST paid on services provided by AWS New Zealand through the GST return filing process. More information regarding the recovery of GST can be found on the website of the Inland Revenue of New Zealand.

As of 1 November 2021, New Zealand GST applies to the supply of cross-border digital services by non-residents to New Zealand individual (non-business) customers. As AWS Inc., is registered as a non-resident taxpayer, 15% GST will be added on invoices for services provided remotely to New Zealand individual (non-business) customers. All GST collected from New Zealand customers will be paid to the New Zealand tax authority.

AWS, Inc. is not required to charge GST on services provided to New Zealand business customers. To determine if a customer is a business or an individual, AWS, Inc. relies upon your provision of a valid New Zealand GST Registration Number.

If you are using AWS services for business purposes and are registered for New Zealand GST, please update your payer and each linked account with your GST Registration Number and legal address in New Zealand in the Tax Settings page to ensure that you are not charged GST. AWS will not apply GST on future purchases of taxable services by your New Zealand account provided you have uploaded a valid GST Registration Number.

For tax information relating to the AWS Marketplace, please visit AWS Marketplace- Tax Help for Buyers or AWS Marketplace- Tax Help for Sellers.

Further information about the application of GST in New Zealand can be found on the website of the Inland Revenue. 

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