AWS Brazil 2P Distribution Program for SaaS Sellers

The AWS Brazil 2P Distribution Program is an AWS Marketplace program in which a non-Brazilian ISV authorizes AWS Brazil (Amazon AWS Serviços Brasil Ltda.) to distribute its SaaS to a buyer in Brazil, and AWS Brazil sells to that buyer as the seller of record, invoicing in Brazilian reais (BRL) with Brazilian taxes. This post covers the mechanics for finance and marketplace ops. It is not tax advice.

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Globex, a buyer in São Paulo, is ready to accept your AWS Marketplace private offer, and its finance team wants an invoice in reais with Brazilian taxes on it. A private offer can’t be priced in reais: AWS supports USD, EUR, GBP, AUD and JPY (INR for India-based sellers only).

On October 2, 2026, AWS announced an automated workflow for another route, the AWS Brazil 2P Distribution Program: AWS Brazil sells to Globex itself, on a BRL invoice that carries COFINS, ISS and PIS. You pay no listing fee; Globex pays AWS Brazil’s margin, and Brazilian income tax is withheld from your payment. What seller of record means on a cloud marketplace covers how that kind of arrangement changes your books. This post sets the Brazil deal against the private offer you would send anyway.

What is the AWS Brazil 2P Distribution Program?

The AWS Brazil 2P Distribution Program is an AWS Marketplace workflow in which you grant AWS Brazil the right to distribute your SaaS product licenses to buyers in Brazil, and AWS Brazil sells to each buyer as “the seller of record, acquiring the rights to distribute SaaS product licenses to the end buyer.”

• You sell to AWS Brazil, and it sells to the buyer. AWS calls this “a distribution motion,” and the buyer’s offer shows AWS Brazil under Offered by. AWS EMEA SARL, by contrast, is the Marketplace Operator on your own EMEA transactions once your KYC clears.
• One authorization, one buyer. “A distribution authorization created for AWS Brazil is single use and can target only one buyer.”
• The automation is new. Sellers from the earlier 2P beta can switch, with migration details to come “in future communications.”

Do you need Brazil 2P to sell to buyers in Brazil?

No. Brazil 2P is an opt-in for one deal, not the way into Brazil. AWS says that by default “your product is available to buyers in all countries where AWS Marketplace is available,” and a private offer for a specific buyer “is available to that buyer, even if they are in a country that you did not include in your specified countries.”

Your listing and your other Brazilian buyers are untouched by 2P. For the wider cross-border picture, see selling internationally on cloud marketplaces.

Who is eligible for Brazil 2P?

You qualify if you transact through a non-Brazilian entity enrolled in AWS ISV Accelerate, sell SaaS on one of three pricing models, and can receive US dollars. Check each item before you promise a buyer a BRL invoice:

Check	AWS’s rule
Your entity	”To participate, you must be a foreign (non-Brazilian) seller.”
ISV Accelerate	Enrolled: join the AWS Partner Network and become ACE eligible.
Product	SaaS Contract, SaaS Contract with Consumption or SaaS pay-as-you-go; not AMI, container or professional services products.
Buyer	Located in Brazil, read from the Tax Address in the buyer’s AWS Tax Settings (with a CNPJ or CPF).
Deal	No channel partner, and no minimum: “any deal value is eligible.”
Payout	A bank account that can receive USD, by ACH or SWIFT, and a USD disbursement preference.
Seller account	The account that accepts the 2P seller terms is the one paid, and “Brazil 2P does not use tax inheritance.”
One-time setup	The selling authorization service-linked role, under Marketplace Settings in AWS Partner Central.

How does a Brazil 2P deal work?

You create a single-use distribution authorization for one buyer, priced in USD. AWS Brazil turns it into its own private offer, and the buyer accepts and is invoiced in BRL. In AWS Partner Central:

1. Create the authorization under Selling authorization, with Distributor as the recipient and the AWS Brazil account that AWS’s Seller Guide gives, 664418980131.
2. Accept the 2P seller terms and acknowledge the notice that “disbursements are subject to withholding tax as required by Brazilian tax law.”
3. Set the deal: pricing, duration, dimensions, any installment plan, availability, the buyer’s AWS account ID, and a custom or public EULA, which passes to the buyer. The AWS Marketplace Catalog API works too.
4. AWS Brazil creates the private offer, with its margin added.
5. The buyer accepts and AWS Brazil invoices: on acceptance, per installment and monthly for consumption, at the Oanda exchange rate on the invoice creation date. The buyer pays by credit card or Pay by Invoice, and a purchase order “is issued to AWS Brazil.”

AWS notifies you, by email or Amazon EventBridge, at authorization, offer creation and acceptance.

What does the buyer pay under Brazil 2P?

The buyer pays your price grossed up by AWS Brazil’s margin, converted to reais on each invoice date, plus Brazilian taxes. AWS’s formula is Private Offer Price = ISV Price ÷ (1 − Margin %). As of October 7, 2026, the margin is 6% on new transactions (a 6.38% markup) and 5% on renewals (a 5.26% markup), rates AWS calls “current and subject to change.” AWS works two examples:

• Your side: a $100 authorization becomes a $106.38 private offer on a new deal ($100 ÷ 0.94), or $105.26 on a renewal ($100 ÷ 0.95).
• The buyer’s side: “an offer that shows USD 100.00 is invoiced as BRL 510.00, at an exchange rate of BRL 5.10/USD.” PIS/COFINS at 9.25% (BRL 47.18) and ISS at 2.9% (BRL 14.79) make “an estimated total of BRL 571.97,” and real figures “will differ from this estimate.”

The buyer’s example starts after the margin. Chained at AWS’s sample rate, as an illustration, a $100.00 authorization on a new deal reaches the buyer as about BRL 608.45. To keep the buyer’s USD price at your usual price, lower the authorization: illustratively, $94.00 ÷ 0.94 makes a $100.00 offer. And on multi-year, consumption or pay-as-you-go deals, “each invoice uses the exchange rate in effect on the date that the invoice is created,” so the buyer’s reais move while the USD price holds.

What do you receive, and when?

You receive your authorization price minus Brazilian income tax, in USD, between day 27 and day 60 after the invoice, whether or not the buyer has paid. “There is no AWS fee for ISVs to transact through the AWS Brazil 2P Distribution Program.”

• The withholding. AWS Brazil “calculates and withholds an income tax called the Imposto sobre a Renda Retido na Fonte (IRRF)”: 15% if Brazil classifies your company’s jurisdiction as a non-tax haven, 25% if it classifies it as a tax haven. On a $100 authorization you receive $85 or $75; the withheld amount “is remitted to the Brazilian tax authorities.”
• The timing. Terms are “Net 60 days from the invoice date”: AWS initiates payment “any day between the 27th day and the 60th day from the invoice date, as determined by AWS,” and it is “independent of when the buyer pays AWS Brazil.” On other private offers, “AWS pays sellers after receiving payment from customers.”
• The paperwork. AWS issues a seller disbursement invoice for each transaction, under Tax details → Disbursement invoices (2P), which you can “retain for your home-country tax records.” A WHT confirmation letter, requested through your Partner Development Manager, comes only after AWS Brazil’s annual IRRF filing, “typically by February of the following calendar year.”

IRRF is a tax, not a fee. Book it as tax withheld, not as a smaller sale; tax and withholding on marketplace revenue explains why. On credits, AWS says: “Contact your tax advisor about withholding tax (WHT) credits in your home country.”

Brazil 2P or a standard private offer?

Run the same deal both ways. 2P swaps the listing fee you pay for a margin the buyer pays, withholds tax from your payment, puts your payment on a Net-60 clock and gives the buyer a BRL invoice; a standard private offer keeps your price, refunds, partners and payment terms.

For this deal	Through Brazil 2P	As a standard private offer
The buyer’s price	Your authorization ÷ 0.94 (new) or ÷ 0.95 (renewal), set by AWS Brazil	The price you set
Currency	Priced in USD, invoiced in BRL	Priced in USD, EUR, GBP, AUD or JPY; not BRL
Brazilian tax on the buyer’s invoice	PIS/COFINS and ISS on AWS Brazil’s NFS-e	Brazil has no row in AWS’s Marketplace Sellers Tax Grid, which says that for a country not on it, “Sellers/Buyers are liable to determine whether a tax obligation exists”
AWS fee you pay	None	Listing fee on pre-tax total contract value: 3% under $1M, 2% from $1M to under $10M, 1.5% at $10M or more, 1.5% on every renewal
Tax withheld from your payment	IRRF at 15%, or 25% for a jurisdiction Brazil classifies as a tax haven	No 2P IRRF
When you’re paid	Net 60 from the invoice date, regardless of when the buyer pays	After AWS receives the buyer’s payment
Refunds and cancellations	Only on the buyer’s request to AWS Customer Service, decided case by case	Self-service, from the Agreements tab or the AWS Marketplace APIs
Channel partner	Not possible	A channel partner private offer (CPPO), with a 0.5% listing-fee uplift
Net payment terms	Not available	Net 15 to Net 120, or the buyer’s AWS default

An illustrative example, on AWS’s own $100. Acme is domiciled outside Brazil, in a jurisdiction Brazil does not classify as a tax haven, with a new deal under $1M:

	Through Brazil 2P	As a standard private offer
Acme’s price	$100.00 authorization	$100.00 offer
The buyer’s price, before Brazilian taxes	$106.38	$100.00
AWS fee	None	$3.00 listing fee
Tax withheld (IRRF at 15%)	$15.00, remitted to the Brazilian tax authorities	No 2P IRRF
Paid to Acme	$85.00, between day 27 and day 60 after the invoice	$100.00 less the $3.00 fee, after the buyer pays

Keep the two lines apart in your model, as here. The $3.00 is AWS’s charge for the transaction; the $15.00 is Brazilian income tax on Acme’s payment, documented by the seller invoice and the WHT confirmation letter, and its treatment at home is a question for Acme’s tax advisor.

What 2P gives up, in AWS’s words: you “cannot issue refunds or cancel agreements directly”; “Channel partners cannot currently be included in Brazil 2P transactions”; and net payment terms “are not available” for 2P.

Where does a Brazil 2P deal show up in your reports?

In the Billed Revenue and Collections and Disbursements dashboards in AWS Partner Central, in the distribution and wholesale columns. AWS’s definitions, with its $100 example mapped on as an illustration:

Column	What AWS says it holds	$100 example
Gross revenue	The amount billed “on the sale from the ISV to AWS Brazil”	$100.00
Distribution AWS tax share	Tax where AWS is tax liable, “such as withholding tax deducted from the amount paid to the ISV”	$15.00
Seller net revenue	”The amount being disbursed to the ISV”	$85.00
AWS seller of record	”Amazon AWS Serviços Brasil Ltda.”	—

The dashboards also show the distribution invoice, disbursement status and bank trace ID. Gross revenue is your sale to AWS Brazil at your authorization price, not the buyer’s BRL total, since AWS Brazil’s margin and the buyer’s taxes sit on its side of the deal. And the money arrives in USD on AWS’s Net-60 clock, so match it by distribution invoice and bank trace ID, not by when the buyer paid.

Frequently asked questions

What is the AWS Brazil 2P Distribution Program?

An AWS Marketplace program in which a non-Brazilian ISV authorizes AWS Brazil (Amazon AWS Serviços Brasil Ltda.) to distribute its SaaS to a buyer in Brazil, one buyer per authorization. AWS Brazil is the seller of record and invoices in BRL with Brazilian taxes.

Do I need Brazil 2P to sell to buyers in Brazil?

No. AWS says a product is available by default to buyers in all countries where AWS Marketplace is available, and a private offer reaches its buyer even outside the countries you specify. 2P is a per-deal option for a BRL invoice.

Does AWS charge a fee for Brazil 2P?

Not to the ISV: AWS says there is no AWS fee for ISVs. AWS Brazil instead adds a margin to the buyer’s price — 6% on new transactions and 5% on renewals as of October 2026, rates AWS calls current and subject to change.

How much tax is withheld from Brazil 2P payments?

AWS Brazil withholds IRRF, a Brazilian income tax: 15% if Brazil classifies your company’s jurisdiction as a non-tax haven, 25% if it classifies it as a tax haven. On a $100 authorization you receive $85 or $75.

When do Brazil 2P sellers get paid?

In USD, on Net 60 terms from the invoice date: AWS initiates the disbursement between the 27th and the 60th day, independent of when the buyer pays AWS Brazil.

Takeaways

• Brazil 2P is a per-deal option: one single-use authorization, one Brazilian buyer. Your listing reaches Brazil without it.
• It swaps the listing fee you pay for AWS Brazil’s margin, which the buyer pays: your price ÷ 0.94 new or ÷ 0.95 renewal, at AWS’s October 2026 rates.
• IRRF of 15% or 25% is withheld from your payment. Record it as tax, not as a fee, and ask your tax advisor about the home-country credit.
• Cash arrives in USD 27 to 60 days after the invoice, whether or not the buyer has paid; the deal gives up seller-issued refunds, channel partners and net terms.

A Brazilian deal that needs a channel partner can’t go through 2P. In Fours, that deal is a Resale Authorization to the partner’s AWS account, transacted as a channel partner private offer: see private and partner-led offers in Fours.