If you are an EU resident taxable person established outside Luxembourg you are not required to charge VAT to Amazon Europe Core Sarl. Instead Amazon Europe Core Sarl accounts for the VAT due on this supply under the reverse charge mechanism. This is because, under European VAT legislation, the marketing services provided by EU associates established outside Luxembourg are subject to VAT in the country where the recipient of the service is established (refer article 44 of the VAT Directive 2006/112/EC).

Even though the services are not subject to VAT in your own country European VAT legislation generally requires you to issue a VAT invoice for services provided to other companies established in the EU. You would not charge VAT on this invoice but you would need to mention Amazon Europe Core Sarl Luxembourg VAT number on the invoice (LU26375245), include the reason why you do not charge VAT and ensure you meet all the other requirements of a VAT invoice as applicable in your country. If in doubt you should verify the requirements with your local tax office or with your tax adviser. Amazon Europe Core Sarl invoice address is listed below:

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