AWS marketplace documentation change
Summary
Updated Japanese Consumption Tax (JCT) compliance requirements, added South Korea to supported countries, and expanded tax collection procedures for various seller/customer scenarios in Japan
Security assessment
Changes focus on tax compliance obligations and invoicing procedures rather than addressing security vulnerabilities or describing security features. The updates clarify tax responsibilities under Japanese law but contain no references to security controls, vulnerabilities, or protective measures.
Diff
diff --git a/marketplace/latest/userguide/user-guide-for-sellers.md b/marketplace/latest/userguide/user-guide-for-sellers.md index 2c7f8fda1..0f234c9d5 100644 --- a/marketplace/latest/userguide/user-guide-for-sellers.md +++ b/marketplace/latest/userguide/user-guide-for-sellers.md @@ -97 +97 @@ To sell paid software in AWS Marketplace, you must be a permanent resident or ci - * Japan¹ ² ³ + * Japan³ @@ -104,0 +105,2 @@ To sell paid software in AWS Marketplace, you must be a permanent resident or ci + * South Korea + @@ -120 +122,102 @@ To sell paid software in AWS Marketplace, you must be a permanent resident or ci -³ Sellers based in Japan have an obligation to self-account for the Japanese Consumption Tax (JCT) on the listing fee charges. Sellers based in other jurisdictions may have similar obligations. Please consult with your tax advisor. +³ From April 1. 2025, the following procedures are in effect for the collection and remittance of the 10% Japanese Consumption Tax (JCT) and the issuance of tax qualified invoice (TQI) by AWS Japan for products sold on AWS Marketplace: + +Seller and customer scenario | Tax collection and invoice procedures +---|--- +**Seller –** Independent software vendor (ISV) with an address outside of Japan. **Customer –** AWS account with an address in Japan. | According to the Specified Platform Taxation rule, AWS Japan will do the following: + + * Collect the 10% Japanese Consumption Tax (JCT). + * Issue a Tax Qualified Invoice (TQI) to the customer under AWS Japan JCT number T6011001106696. + * Remit the collected Japanese Consumption Tax (JCT) to the Japan Tax Authority (JTA). + +To avoid duplication, the ISV should cease collecting or remitting Japanese Consumption Tax (JCT) and issuing Tax Qualified Invoices (TQIs). +**Seller –** Independent software vendor (ISV) with an address in Japan. **Customer –** AWS account with an address in Japan. | According to the Special Agency rule, AWS Japan will do the following: + + * Collect the 10% Japanese Consumption Tax (JCT). + * Issue a Tax Qualified Invoice (TQI) to the customer under AWS Japan JCT number T6011001106696. + * Disburse the collected JCT to the with a Japanese address ISV. + +The ISV must do the following: + + * Enter their Japanese Corporate Number and Japanese Consumption Tax (JCT) Number in the Amazon Marketplace Management Portal. + * Use the Tax Qualified Invoice (TQI) information available in the Amazon Marketplace Management Portal to remit the collected JCT to the Japanese Tax Authority (JTA). + + +Channel Partner Private Offer (CCPO), ISV outside Japan + + 1. First transaction + * **Seller –** Independent software vendor (ISV) with an address outside Japan. + * **Customer –** AWS Marketplace Channel Partner with an address in Japan. + 2. Second transaction + * **Seller –** Same AWS Marketplace Channel Partner. + * **Customer –** AWS account with an address in Japan. + +| For the first transaction, the Channel Partner must report the Japanese Consumption Tax (JCT) using the reverse-charge tax mechanism. For the second transaction: + + * According to the Special Agency rule, AWS Japan will do the following: + * Collect the 10% Japanese Consumption Tax (JCT). + * Issue a Tax Qualified Invoice (TQI) to the customer under AWS Japan JCT number T6011001106696. + * Disburse the collected Japanese Consumption Tax (JCT) to the Channel Partner. + * The Channel Partner must do the following: + * Enter their Japanese Corporate Number and Japanese Consumption Tax (JCT) Number in the Amazon Marketplace Management Portal. + * Use the Tax Qualified Invoice (TQI) information available in the Amazon Marketplace Management Portal to remit the collected JCT to the Japanese Tax Authority (JTA). + + +Channel Partner Private Offer (CCPO), all sellers and customers in Japan + + 1. First transaction + * **Seller –** Independent software vendor (ISV) with an address in Japan. + * **Customer –** AWS Marketplace Channel Partner with an address in Japan. + 2. Second transaction + * **Seller –** Same AWS Marketplace Channel Partner. + * **Customer –** AWS account with an address in Japan. + +| For the first transaction: + + * Channel Partner receives a Tax Qualified Invoice (TQI) from the ISV. + * AWS Japan does not issue an invoice or collect Japan Consumption Tax (JCT). + +For the second transaction: + + * According to the Special Agency rule, AWS Japan will do the following: + * Collect the 10% Japanese Consumption Tax (JCT). + * Issue a Tax Qualified Invoice (TQI) to customers using AWS Japan JCT number T6011001106696. + * Disburse the collected Japanese Consumption Tax (JCT) to the Channel Partner. + * The Channel Partner must do the following: + * Enter their Japanese Corporate Number and Japanese Consumption Tax (JCT) Number in the Amazon Marketplace Management Portal. + * Use the Tax Qualified Invoice (TQI) information available in the Amazon Marketplace Management Portal to remit the collected JCT to the Japanese Tax Authority (JTA). + + +Channel Partner Private Offer (CCPO), ISV and Channel Partner outside Japan + + 1. First transaction + * **Seller –** Independent software vendor (ISV) with an address outside Japan. + * **Customer –** AWS Marketplace Channel Partner with an address outside Japan. + 2. Second transaction + * **Seller –** Same AWS Marketplace Channel Partner. + * **Customer –** AWS account with an address in Japan. + +| For the first transaction, AWS Japan does not issue an invoice or collect Japan Consumption Tax (JCT) as this is outside the scope of JCT. For the second transaction: + + * According to the Specified Platform Business rule, AWS Japan will do the following: + * Collect the 10% Japanese Consumption Tax (JCT). + * Issue a Tax Qualified Invoice (TQI) to the customer under AWS Japan JCT number T6011001106696. + * Remit the collected Japan Consumption Tax (JCT) to the Japan Tax Authority (JTA). + +To avoid duplication, the ISV should cease collecting or remitting Japanese Consumption Tax (JCT) and issuing Tax Qualified Invoices (TQIs). +Channel Partner Private Offer (CCPO), Channel Partner outside Japan + + 1. First transaction + * **Seller –** Independent software vendor (ISV) with an address in Japan. + * **Customer –** AWS Marketplace Channel Partner with an address outside Japan. + 2. Second transaction + * **Seller –** Same AWS Marketplace Channel Partner. + * **Customer –** AWS account with an address in Japan. + +| For the first transaction, AWS Japan does not issue an invoice or collect Japan Consumption Tax (JCT) as this is outside the scope of JCT. For the second transaction: + + * According to the Specified Platform Business rule, AWS Japan will do the following: + * Collect the 10% Japanese Consumption Tax (JCT). + * Issue a Tax Qualified Invoice (TQI) to the customer under AWS Japan JCT number T6011001106696. + * Remit the collected Japan Consumption Tax (JCT) to the Japan Tax Authority (JTA). + +To avoid duplication, the ISV should cease collecting or remitting Japanese Consumption Tax (JCT) and issuing Tax Qualified Invoices (TQIs).