--- title: "AWS Marketplace in Japan and Korea: Who Collects Tax" url: https://www.fours.com/resources/blog/aws-marketplace-japan-korea-tax/ canonical: https://www.fours.com/resources/blog/aws-marketplace-japan-korea-tax/ type: Blog description: "AWS Marketplace Japan consumption tax: when AWS Japan collects the 10% JCT and issues the TQI, how each CPPO leg differs, and how AWS Korea invoices VAT." --- # AWS Marketplace in Japan and Korea: Who Collects Tax > Canonical HTML version: https://www.fours.com/resources/blog/aws-marketplace-japan-korea-tax/ 1. [Home](/) 2. [Resources](/resources/) 3. [Blog](/resources/blog/) 4. AWS Marketplace in Japan and Korea: Who Collects Tax # AWS Marketplace in Japan and Korea: Who Collects Tax Where AWS Japan is the marketplace operator, it collects the 10% Japanese consumption tax and issues the tax invoice, so a seller outside Japan should stop doing either. Who collects, invoices and remits on each leg of a direct sale or a CPPO, in Japan and in Korea. [![Shirley Guo](/authors/shirley-guo.jpg)](/resources/blog/author/shirley-guo/) [Shirley Guo](/resources/blog/author/shirley-guo/) Oct 14, 2026 ![AWS Marketplace in Japan and Korea: Who Collects Tax](/images/blog/aws-marketplace-japan-korea-tax/hero.png) Explore AI Summary [![](/logos/company/openai.svg)](https://chat.openai.com/?q=Read%20and%20summarize%20https%3A%2F%2Fwww.fours.com%2Fresources%2Fblog%2Faws-marketplace-japan-korea-tax%2F%2C%20then%20cite%20the%20source.%20Focus%20on%20what%20it%20says%20about%20AWS%2C%20Billing%20%26%20Metering. "Summarize with ChatGPT")[![](/logos/company/anthropic.svg) ](https://claude.ai/new?q=Read%20and%20summarize%20https%3A%2F%2Fwww.fours.com%2Fresources%2Fblog%2Faws-marketplace-japan-korea-tax%2F%2C%20then%20cite%20the%20source.%20Focus%20on%20what%20it%20says%20about%20AWS%2C%20Billing%20%26%20Metering. "Summarize with Claude")[![](/logos/company/gemini.svg)](https://www.google.com/search?udm=50&aep=11&q=Read%20and%20summarize%20https%3A%2F%2Fwww.fours.com%2Fresources%2Fblog%2Faws-marketplace-japan-korea-tax%2F%2C%20then%20cite%20the%20source.%20Focus%20on%20what%20it%20says%20about%20AWS%2C%20Billing%20%26%20Metering. "Summarize with Gemini")[](https://www.perplexity.ai/search/new?q=Read%20and%20summarize%20https%3A%2F%2Fwww.fours.com%2Fresources%2Fblog%2Faws-marketplace-japan-korea-tax%2F%2C%20then%20cite%20the%20source.%20Focus%20on%20what%20it%20says%20about%20AWS%2C%20Billing%20%26%20Metering. "Summarize with Perplexity") Table of Contents - [Which AWS entity is the marketplace operator for buyers in Japan and South Korea?](#which-aws-entity-is-the-marketplace-operator-for-buyers-in-japan-and-south-korea) - [Who collects consumption tax on AWS Marketplace sales to Japan?](#who-collects-consumption-tax-on-aws-marketplace-sales-to-japan) - [Who collects JCT on each leg of a CPPO in Japan?](#who-collects-jct-on-each-leg-of-a-cppo-in-japan) - [How does AWS Korea handle VAT on AWS Marketplace sales?](#how-does-aws-korea-handle-vat-on-aws-marketplace-sales) - [What should you check before the next Japan or Korea deal?](#what-should-you-check-before-the-next-japan-or-korea-deal) - [Frequently asked questions](#frequently-asked-questions) - [Takeaways](#takeaways) _Japanese consumption tax (JCT) on AWS Marketplace is the 10% tax that AWS Japan, where it is the marketplace operator, has collected since April 1, 2025 on sales to buyers in Japan, issuing the tax qualified invoice (TQI) under its own registration number; where AWS Korea is the operator, it plays the same role for Korean VAT._ * * * Acme sells SaaS on AWS Marketplace from its US company and has two Japanese deals open: a private offer to Globex, whose AWS account is in Japan, and a resale authorization to Initech, a Japanese reseller that will sell to Umbrella’s Japanese AWS account through a channel partner private offer (CPPO). Acme’s controller asks: do we still charge consumption tax, who issues the invoice the buyer needs to recover it, and does the reseller change either answer? AWS answers all three on its tax pages, scenario by scenario: six for Japan, seven for South Korea. The answers turn on which AWS entity is the marketplace operator and where each party to each leg is located, so this guide starts with the operator. It describes what AWS documents; what you charge and file is your tax adviser’s call. Why a marketplace in the middle changes your books at all is covered in [what seller of record means for your books](/resources/blog/marketplace-seller-of-record/). ## Which AWS entity is the marketplace operator for buyers in Japan and South Korea? **AWS Japan (Amazon Web Services Japan G.K.) for buyers in Japan and AWS Korea (Amazon Web Services Korea LLC) for buyers in South Korea, where the seller has onboarded to that local operator; otherwise AWS Inc. remains the operator.** The condition is AWS’s own: its seller tax page says the operator depends on “the location of the buyer’s AWS account, or whether the Seller account has onboarded to a local Marketplace Operator,” which it equates with completing KYC. The operator is the entity that invoices your buyer and collects the tax. - **The purchasing account’s location counts, not the payer’s.** Within an AWS Organization, AWS calculates tax “based on the location of the AWS account that has made the purchase on AWS Marketplace, not the location of the Payer Account.” - **Two product types stay with AWS Inc.** In both countries, products sold by an Amazon entity, and third-party products sold through Amazon Bedrock, keep AWS Inc. as the operator. **AWS’s own pages apply the onboarding condition differently**, so don’t infer it from any one of them: AWS page Japan South Korea Tax Help for Buyers AWS Japan where the seller “has been onboarded to” it; otherwise AWS Inc. AWS Korea, citing the same note, which doesn’t name it Tax Help for Sellers, operator diagram No KYC step before AWS Japan A completed-KYC step before AWS Korea Seller Tax Grid AWS Japan, with or without seller KYC AWS South Korea, with or without seller KYC Seller Guide, KYC step Japan-registered sellers complete a separate Japan Installment Sales Act verification KYC is required “to receive disbursements from the AWS South Korea invoicing entity” **So read it for your own account.** The **Know Your Customer (KYC)** tab under **Marketplace settings** in AWS Partner Central lists each customer region’s invoicing entity; AWS says to use it “to understand which AWS invoicing entity your customer will get their invoices from.” The EMEA version of this question is covered in [AWS EMEA SARL and seller KYC](/resources/blog/aws-emea-sarl-marketplace-kyc/). ## Who collects consumption tax on AWS Marketplace sales to Japan? **AWS Japan collects the 10% JCT and issues the TQI under its own JCT number, T6011001106696; where your company is located decides whether AWS Japan also remits the tax or passes it to you to remit.** The rules took effect on April 1, 2025, for “the utilization (for metering products) or subscription charge (for subscription products) made on or after April 1, 2025.” AWS says Japan’s National Tax Agency announced on December 6, 2024 that AWS Marketplace operated by AWS Japan is a designated Specified Platform Business. - **A seller outside Japan stops collecting.** AWS Japan collects the JCT, issues the TQI and remits the tax to Japan’s tax authority. AWS’s instruction: “The ISV should cease collecting, remitting JCT, or issuing TQIs to avoid duplication.” - **A seller in Japan remits what AWS collects.** Under what AWS calls the Special Agency rule, AWS Japan collects the JCT, issues the TQI and disburses the tax to you to remit “based on the TQI information received via AMMP,” the AWS Marketplace Management Portal. Register your Japan Corporate Number and JCT registration number there first, under **Settings**, **Tax information**, **Update VAT/GST information**. - **The buyer’s invoice shows your name, not your number.** Buyers “will continue to see the name of seller on the TQI,” AWS says, but not your JCT registration number, because AWS Japan is the issuer. AWS won’t reissue invoices for usage or subscriptions before April 1, 2025 as TQIs. - **Business and consumer buyers alike.** AWS’s Tax Grid shows AWS collecting from both B2B and B2C buyers in Japan. ## Who collects JCT on each leg of a CPPO in Japan? **AWS Japan collects on every partner-to-buyer leg, and on the ISV-to-partner leg only when both are in Japan; a partner in Japan buying from an ISV outside Japan reports that leg itself, under the reverse-charge mechanism.** Japan and South Korea are two of four countries where AWS’s Tax Grid says AWS, as operator, “manages the tax collection, invoicing and disbursement” on CPPO resale authorizations; elsewhere, sellers settle a CPPO’s tax with the channel partner. AWS’s six Japan scenarios, direct sales included. Every buyer is an AWS account in Japan, and every TQI carries AWS Japan’s number: AWS scenario and leg Who collects the 10% JCT Who issues the TQI Where the JCT goes (1) ISV outside Japan → buyer AWS Japan AWS Japan AWS Japan remits it; the ISV stops collecting (2) ISV in Japan → buyer AWS Japan AWS Japan Disbursed to the ISV, which remits it (3) CPPO: ISV outside Japan → partner in Japan Not AWS: the partner reports it under the reverse-charge mechanism AWS doesn’t say Reported by the partner (3) CPPO: partner in Japan → buyer AWS Japan AWS Japan Disbursed to the partner, which remits it (4) CPPO: ISV in Japan → partner in Japan AWS Japan, since October 6, 2025 AWS Japan, to the partner Disbursed to the ISV (4) CPPO: partner in Japan → buyer AWS Japan AWS Japan Disbursed to the partner, which remits it (5) CPPO: ISV outside Japan → partner outside Japan No one: “outside the scope of JCT” No invoice from AWS Japan Nothing collected (5) CPPO: partner outside Japan → buyer AWS Japan AWS Japan AWS Japan remits it; the partner stops collecting (6) CPPO: ISV in Japan → partner outside Japan No one: “outside the scope of JCT” No invoice from AWS Japan Nothing collected (6) CPPO: partner outside Japan → buyer AWS Japan AWS Japan AWS Japan remits it; the partner stops collecting **Scenario 4’s first leg started later than the rest.** AWS announced it on October 7, 2025 (“Starting today”), and its tax pages date it from October 6, 2025 (UTC). It applies “when transacting via the AWS Japan Marketplace Operator.” For Acme, the Globex offer is scenario 1: AWS Japan collects, invoices and remits, and Acme stops charging JCT. The Initech deal is scenario 3: Initech reports JCT on its purchase from Acme under the reverse-charge mechanism, and AWS Japan collects it on Initech’s sale to Umbrella and disburses it to Initech to remit. ## How does AWS Korea handle VAT on AWS Marketplace sales? **Since April 1, 2025, AWS Korea has collected the 10% Korean VAT on sales to buyers in South Korea and issued the VAT invoice: in its own name when the seller is outside Korea, and as a consignment invoice naming the seller when the seller is in Korea.** On direct sales, AWS’s Tax Grid says AWS remits the tax itself only on sales from foreign sellers; tax “collected on sales from local sellers to local customers is remitted to the local seller.” AWS’s seven Korea scenarios. Every buyer is an AWS account in South Korea: AWS scenario and leg The VAT invoice (1) ISV outside Korea → buyer From AWS Korea in its own name; AWS Korea “is deemed to provide the service” (2) ISV in Korea → buyer A consignment VAT invoice, with the ISV as the seller (3) CPPO: ISV outside Korea → partner in Korea From AWS Korea in its own name (3) CPPO: partner in Korea → buyer A consignment VAT invoice, with the partner as the seller (4) CPPO: ISV outside Korea → partner outside Korea None: a supply “between two foreign entities in foreign country” (4) CPPO: partner outside Korea → buyer From AWS Korea in its own name (5) CPPO: ISV in Korea → partner in Korea A consignment VAT invoice, with the ISV as the seller (5) CPPO: partner in Korea → buyer A consignment VAT invoice, with the partner as the seller (6) CPPO: ISV in Korea → partner outside Korea None: the zero rate “is applied to the export of service” (6) CPPO: partner outside Korea → buyer From AWS Korea in its own name (7) The same legal entity and tax registration number on both sides None: AWS treats it as “self-supply of the service” Three differences from Japan matter for setup: - **Scenario 3’s first leg is invoiced.** AWS Korea invoices it in its own name; in Japan’s version, the partner reports the JCT itself. - **Professional services aren’t on the grid for Korea.** AWS’s Tax Grid lists SaaS and professional services for Japan but only SaaS for South Korea; for a product type it doesn’t list, “the Seller and Buyer are responsible to determine the correct tax treatment.” - **Getting paid needs KYC.** AWS requires KYC verification “to receive disbursements from the AWS South Korea invoicing entity.” ## What should you check before the next Japan or Korea deal? **Confirm the operator, switch off any duplicate collection, register the numbers AWS asks for, and reconcile each tax line.** For finance and channel teams: 1. **Read the operator for your account** in the KYC tab, for Japan and for South Korea. On a CPPO, AWS’s operator diagram applies its KYC step to the “ISV and CPPO reseller,” so ask the partner to check theirs too. 2. **Outside Japan, stop charging JCT** on sales AWS Japan facilitates, in quotes and in your own invoicing; a partner outside Japan does the same. 3. **In Japan, register both numbers** in the AWS Marketplace Management Portal, then remit the JCT that AWS disburses, using the TQI information there. 4. **Tell the buyer’s accounts payable team** which entity will invoice and under which registration number: T6011001106696 for AWS Japan. 5. **Reconcile each tax line.** AWS’s tax item data feed records a `tax_liable_party` of `AWS` or `Seller` on every line; match it to the tables above before you file. 6. **Keep withholding separate.** AWS says it has no withholding tax obligation on the marketplace transaction, which the buyer or seller manages; that question is covered in [tax and withholding on marketplace revenue](/resources/blog/tax-and-withholding-on-marketplace-revenue/). 7. **Price in yen if the buyer asks.** Fours creates AWS private offers and resale authorizations in JPY, and stops a resale authorization whose yen installments carry decimals before it goes to AWS; [multi-currency AWS Marketplace offers in Fours](/resources/blog/multi-currency-transactions-on-aws-marketplace/) covers the currency side. ## Frequently asked questions ### Does AWS collect Japanese consumption tax on AWS Marketplace sales? Yes, where AWS Japan is the marketplace operator. Since April 1, 2025, AWS Japan collects the 10% JCT on sales to AWS accounts in Japan and issues the tax qualified invoice under its own registration number, T6011001106696. ### Should a seller outside Japan still charge JCT on AWS Marketplace sales? Not on sales AWS Japan facilitates. AWS says such an ISV “should cease collecting, remitting JCT, or issuing TQIs to avoid duplication,” because AWS Japan collects, invoices and remits the tax. Confirm your own filings with your tax adviser. ### Who remits the JCT when the seller is in Japan? The seller. AWS Japan collects the 10% JCT, issues the TQI and disburses the tax to the Japan-addressed ISV, which remits it to Japan’s tax authority using the TQI information in the AWS Marketplace Management Portal. ### How is JCT handled on a CPPO in Japan? Leg by leg. AWS Japan collects on the partner’s sale to the buyer. On the ISV’s sale to the partner, it collects only when both are in Japan, since October 6, 2025. A partner in Japan buying from an ISV outside Japan reports that leg under reverse charge. ### Who invoices Korean VAT on AWS Marketplace? AWS Korea, where it is the marketplace operator, since April 1, 2025. It issues a VAT invoice in its own name when the seller is outside Korea, and a consignment VAT invoice naming the Korean seller when the seller is in Korea. ### Does AWS charge JCT on the AWS Marketplace listing fee? Only if your seller account is located in Japan. When AWS Japan is the operator, it charges the 10% JCT on the listing fee and issues a TQI to sellers located in Japan. AWS Korea charges 10% Korean VAT on the same basis. ## Takeaways - Confirm the operator first: AWS’s pages apply the onboarding condition differently, so read each customer region’s invoicing entity in your KYC tab. - Where AWS Japan is the operator, it collects the 10% JCT and issues the TQI; a seller or partner outside Japan stops collecting, and one in Japan receives the tax and remits it. - Read a CPPO leg by leg. The Japan-to-Japan first leg changed on October 6, 2025. - AWS Korea invoices Korean VAT in its own name for sellers outside Korea, and on consignment for sellers in Korea. Fours builds AWS private offers and channel partner resale authorizations and tracks each one to acceptance. See how the direct and partner-led paths fit together in [Fours’ private offer management](/platform/offers/). ## Sources Primary sources for the platform rules cited above. Last verified October 14, 2026. Cloud providers change fees, eligibility, and program terms without notice — check the source before relying on a figure. - [AWS Tax Help: AWS Marketplace Tax Help for Buyers](https://aws.amazon.com/tax-help/marketplace-buyers/) — AWS Japan G.K. as the marketplace operator for buyers located in Japan and AWS Korea LLC for buyers located in South Korea; Note 1, under which the local operator applies where the seller has been onboarded to AWS EMEA SARL, AWS Japan or AWS Australia, and AWS Inc. remains the operator otherwise; tax calculated on the location of the purchasing account, not the payer account; AWS Inc. as the operator for products sold by an Amazon entity and for third-party products sold through Amazon Bedrock; the National Tax Agency's December 6, 2024 designation of AWS Marketplace operated by AWS Japan as a Specified Platform Business; Japan scenarios (1) to (6) from April 1, 2025, including the ISV's instruction to cease collecting and AWS Japan collecting on the Japan ISV to Japan partner leg from October 6, 2025; Korea scenarios (1) to (7) from April 1, 2025 - [AWS Tax Help: AWS Marketplace Tax Help for Sellers](https://aws.amazon.com/tax-help/marketplace-sellers/) — The operator depends on the location of the buyer's AWS account or whether the seller account has onboarded to a local Marketplace Operator (completed KYC); the operator diagram, with a completed-KYC step before AWS Korea and none before AWS Japan, and the ISV and CPPO reseller both counted as sellers on a CPPO; AWS Korea's collection and remittance of the 10% Korean VAT and issuance of the VAT invoice from April 1, 2025, and its seven scenarios; JCT and Korean VAT on the listing fee only for seller accounts located in Japan or Korea; no AWS withholding tax obligation on the marketplace transaction - [AWS Tax Help: Marketplace Sellers Tax Grid](https://aws.amazon.com/tax-help/marketplace-sellers/tax-grid/) — AWS Japan and AWS South Korea as the operator in both the KYC-complete and KYC-not-complete tables; AWS collects from B2B and B2C buyers; AWS remits only on sales from foreign sellers and remits tax on local sales to the local seller (note 3); TQIs under AWS Japan's JCT number (note 5); VAT invoices in AWS's own name for foreign sellers and consignment invoices for Korean sellers (note 6); SaaS and professional services for Japan, SaaS for South Korea, and the seller and buyer deciding the treatment of an unlisted product type; AWS managing tax collection, invoicing and disbursement on CPPO resale authorizations in Canada, South Korea, India and Japan - [AWS Marketplace Seller Guide: Step 2: Provide tax information](https://docs.aws.amazon.com/marketplace/latest/userguide/provide-tax-information.html) — Japan tax requirements from April 1, 2025: the six seller and customer scenarios and the rule AWS cites for each; AWS Japan JCT number T6011001106696; the Japanese Corporate Number and JCT Number a Japan-addressed ISV or partner enters; the first-leg change from October 6, 2025 (UTC); the instruction to an ISV or channel partner outside Japan to cease collecting or remitting JCT and issuing TQIs - [AWS What's New: AWS Marketplace expands Japan consumption tax support for Channel Partner Private Offers](https://aws.amazon.com/about-aws/whats-new/2025/10/aws-marketplace-japan-consumption-tax-support/) — Posted October 7, 2025, effective that day: when a Japan ISV authorizes a Japan channel partner, AWS Japan collects the 10% JCT on the first leg, issues a TQI to the partner and disburses the JCT to the ISV; applicable when transacting via the AWS Japan Marketplace Operator - [AWS Japan: FAQ Regarding Japan Consumption Tax on AWS Marketplace](https://aws.amazon.com/jp/local/invoice-faq/) — TQIs for usage or subscription charges made on or after April 1, 2025; the Japan-addressed ISV's or partner's obligation to remit the JCT that AWS Japan disburses; products facilitated by AWS Inc. unaffected; non-Japan ISVs to cancel their own collection, issuance and remittance; the AWS Marketplace Management Portal path for the Japan Corporate Number and JCT registration number; the seller's name, but not its JCT registration number, on the TQI; no retroactive reissue of earlier invoices as TQIs - [AWS Marketplace Seller Guide: Step 5: Complete the Know Your Customer (KYC) process](https://docs.aws.amazon.com/marketplace/latest/userguide/complete-kyc-process.html) — KYC required to receive disbursements from the AWS South Korea invoicing entity; Japan Installment Sales Act verification for sellers registered in Japan; the Know Your Customer (KYC) tab under Marketplace settings and its table of customer regions, invoicing entity, transaction status and disbursement status - [AWS Marketplace Seller Guide: Tax item data feed](https://docs.aws.amazon.com/marketplace/latest/userguide/data-feed-tax-item.html) — The tax\_liable\_party column, AWS or Seller, on each tax line of a customer invoice - [Fours docs: AWS Marketplace Create Private Offer](https://doc.fours.com/aws-marketplace/create-private-offer/) — Fours behaviour: private offers in USD, EUR, GBP, AUD and JPY; a resale authorization issued in the negotiated currency, with the seller, channel partner and buyer transacting in one currency - [Fours docs: AWS Marketplace Channel Partner Private Offers (CPPO)](https://doc.fours.com/aws-marketplace/cppo/) — Fours behaviour: on a resale authorization, every JPY installment amount must be a whole number, and the form says so before you submit ## Keep reading - [AWSAWS Marketplace Agreement Status and Renewal ChainsOct 15, 2026](/resources/blog/aws-marketplace-agreement-status/) - [AWSAWS Marketplace Vendor-Metered Tagging, ExplainedOct 15, 2026](/resources/blog/aws-marketplace-vendor-metered-tagging/) - [AWSAWS Marketplace Metering Agent Skill: What It BuildsOct 15, 2026](/resources/blog/aws-marketplace-metering-agent-skill/) - [AWSAWS Brazil 2P Distribution Program for SaaS SellersOct 7, 2026](/resources/blog/aws-brazil-2p-distribution-program/) [Browse every post on the Fours Blog](/resources/blog/) ### Stay Updated New posts, product updates and marketplace strategy are shared on LinkedIn as they publish. [Follow Fours on LinkedIn](https://www.linkedin.com/company/suger-inc)