If you are a taxable person established in Luxembourg you may have to charge Luxembourg VAT to Amazon Europe Core Sarl on the services you are providing under the Associate program. The applicable VAT rate on marketing services is 17%. Once you know the amount you have earned under the program please issue a Luxembourg VAT invoice and send this invoice to:
Amazon Europe Core SarlVAT registration number LU26375245
On receipt of a valid VAT invoice Amazon will remit the VAT charged.