If you are a taxable person established in Luxembourg you may have to charge Amazon Europe Core Sarl Luxembourg VAT on the services you are providing under the Associate program. The applicable Luxembourg VAT rate on marketing services is 17%.

When you sign up as an Amazon Associate please submit your Luxembourg VAT registration number during the registration process. Alternatively please update your VAT registration number in Associates Central.

Once you have received your quarterly statement showing the fees you have earned please issue a Luxembourg VAT invoice in accordance with Luxembourg VAT invoicing requirements. This invoice should show the net fees earned plus the applicable amount of VAT. The invoice address is listed below. Only on receipt of a valid VAT invoice, Amazon will remit the VAT charged, in addition to the associate fees, to your bank account. If in doubt you should verify the exact invoicing requirements with your local tax office or with your tax adviser.

Please submit all VAT invoices to the following address:

Amazon Europe Core Sarl
38 avenue John F. Kennedy
L-1855 Luxembourg
Luxembourg

Amazon VAT registration number: LU26375245