Do I have to issue a VAT invoice?

Note that if you are registered for VAT in your country you generally have to issue a VAT invoice for services provided to Amazon Europe Core Sarl in Luxembourg. If you are not located in Luxembourg, you would not charge VAT on this invoice but you would need to mention Amazon Europe Core Sarl Luxembourg VAT registration number on the invoice (LU 26375245), include the reason why you do not charge VAT and ensure you meet all the other requirements of a VAT invoice applicable in your country. If in doubt you should verify the exact requirements with your local tax office or with your tax adviser.