South Africa

Updated on June 1, 2022

Overview

Customers in South Africa who purchase electronic services from Amazon Web Services Inc. (AWS Inc.) will be charged Value Added Tax (VAT) beginning on April 1, 2019.

Customers may have had to self-assess the VAT owed in their local tax return prior to this date.

All South African AWS accounts using credit card payment methods and all South African AWS accounts using the invoicing payment method will be transferred to Amazon Web Services South Africa (Pty) Ltd (AWS South Africa) on November 1, 2020, and on August 1, 2020, respectively.

With effect from the 1st of August 2020 for accounts paying through invoice, and the 1st of November 2020 for customers paying via credit card on AWS Inc. accounts situated in South Africa, local VAT will be charged on all service fees. SARS (“South African Revenue Service”) will receive any VAT collected from South African customers.

For B2B customers with a Tax Registration Number (TRN), please visit the Tax Settings tab of the AWS Billing Console and confirm or amend your details, including your Business Legal Address, for all of your accounts. Alternatively known as VAT Registration Number or VAT ID (s). As a result, the AWS Inc. VAT invoice will have your TRN on it, allowing you to claim a VAT refund.

Click here for more information on TRN.

How does AWS determine if your account is located in South Africa?

Your TRN, your Billing address, and your Contact address are used by AWS to determine the location of each individual account at the time of billing. Each account’s Tax Settings page displays the “Tax Address,” the AWS determination.

Please be aware that connected accounts do not inherit the Tax Address or TRN from the payer account if you have a consolidated billing family. On the Tax Settings tab of the payer account, the associated accounts’ Tax Addresses can be viewed.
Additional information can be found by clicking here.

Additional Information

South African Revenue Service (SARS) offers additional details about the implementation of VAT in the country at http://www.tttttttttttttttttttttt