Pattern library for cloud, infrastructure, and developer tool vendors that appear on bank statements and ledger detail worldwide. Use when classifying an unknown transaction line. Provides the canonical vendor name, common bank statement variations, default Schedule C / category mapping, VAT trea…
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General reference only
This Guide is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Source-cited draft. This Guide is source-cited but has not been reviewed by a licensed practitioner. It may be incomplete, outdated, or wrong.
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EU customer ← non-EU supplier: reverse charge mechanism
Article 196 reverse charge; VAT self-assessed on local returnCouncil Directive 2006/112/EC, Article 196
EU customer ← EU supplier in different Member State: reverse charge mechanism
Article 196 reverse charge; VIES check on supplier VAT number requiredCouncil Directive 2006/112/EC, Article 196
UK customer ← non-UK supplier: reverse charge mechanism
Reverse charge per Section 8 VATA 1994Value Added Tax Act 1994, Section 8
US federal VAT on cross-border cloud/SaaS purchases
No federal VATInternal Revenue Code (no federal VAT statute exists in the United States)
US states that impose sales/use tax on cloud services (examples cited)
New York (NY) and Texas (TX) impose sales/use tax on cloud servicesNew York Tax Law; Texas Tax Code
Australia customer ← non-AU supplier: GST self-assessment obligation
GST self-assessed if customer is not GST-registered for these servicesA New Tax System (Goods and Services Tax) Act 1999 (Australia)
Cloud hosting / IT services — US sole proprietor Schedule C line
Line 25 — UtilitiesIRS Schedule C (Form 1040), Line 25
Small one-off supplies — US sole proprietor Schedule C line
Line 22 — SuppliesIRS Schedule C (Form 1040), Line 22
Consulting / legal / professional services — US sole proprietor Schedule C line
Line 17 — Legal/professionalIRS Schedule C (Form 1040), Line 17
Other expenses (with description) — US sole proprietor Schedule C line
Line 27a — Other expensesIRS Schedule C (Form 1040), Line 27a
Other allowable expenses — UK self-employment return box
Box 22 (Other allowable expenses)HMRC Self Assessment — Self-employment (short) or (full) pages, Box 22
Phone / computer / internet expenses — UK self-employment return box
Box 21 (Phone/computer/internet)HMRC Self Assessment — Self-employment (short) or (full) pages, Box 21
AWS EMEA SARL — EU B2B VAT treatment
Reverse charge; supplier entities: AWS EMEA SARL (Ireland/Luxembourg)Council Directive 2006/112/EC, Article 196
AWS — US VAT treatment
No VATInternal Revenue Code (no federal VAT statute exists in the United States)
AWS — UK B2B VAT treatment
Reverse chargeValue Added Tax Act 1994, Section 8
AWS — most non-EU supply VAT treatment
Zero-rated export from supplierCouncil Directive 2006/112/EC; local zero-rating rules for exported services
Microsoft Azure — EU B2B VAT treatment; supplier entity
Reverse charge; supplier: Microsoft Ireland Operations Ltd (IE)Council Directive 2006/112/EC, Article 196
Google Cloud Platform — EU B2B VAT treatment
Reverse chargeCouncil Directive 2006/112/EC, Article 196
Cloudflare — UK B2B supplier entity
Cloudflare London Ltd (UK); Cloudflare Inc (US)Value Added Tax Act 1994, Section 8
DigitalOcean — EU B2B VAT treatment; supplier entity
Reverse charge; supplier: DigitalOcean Netherlands BVCouncil Directive 2006/112/EC, Article 196
Linode (Akamai) — EU B2B VAT treatment
Reverse charge; US supplierCouncil Directive 2006/112/EC, Article 196
Hetzner — EU B2B VAT treatment; supplier jurisdiction
EU B2B reverse charge for EU customers; UK customers may face local VAT depending on supply rules; supplier in GermanyCouncil Directive 2006/112/EC, Article 196; Value Added Tax Act 1994, Section 8
OVHcloud — EU B2B VAT treatment; supplier jurisdiction
Reverse charge; supplier in France (OVH SAS)Council Directive 2006/112/EC, Article 196
Datadog — EU B2B VAT treatment
Reverse charge; US supplierCouncil Directive 2006/112/EC, Article 196
GitHub — EU B2B VAT treatment; supplier entity
Reverse charge; GitHub Inc (Microsoft subsidiary)Council Directive 2006/112/EC, Article 196
Twilio — EU B2B VAT treatment; supplier entities
Reverse charge; Twilio Inc (US), Twilio Ireland (EU)Council Directive 2006/112/EC, Article 196
HashiCorp acquisition by IBM
Acquired by IBM in 2024Public corporate records / IBM press release (2024)
When a bank statement / ledger line contains one of the variations below, apply the default classification. Override only with documentary evidence.
Pattern table
| Vendor | Bank statement variations | Default category | VAT/GST notes | Notes |
|---|---|---|---|---|
| Amazon Web Services | AWS EMEA SARL, AMAZON WEB SERVICES, AWS BILLING, AWS EMEA SARL LUX, AMAZON DATA SERVICES IRELAND | Cloud hosting / IT services | EU B2B: reverse charge (supplier in IE/LU). US: no VAT. UK B2B: reverse charge. Most non-EU: zero-rated export from supplier. | Monthly USD billing; consolidated invoice. Some accounts use AWS EMEA SARL (Luxembourg) for EU customers; AWS Inc for US. |
| Microsoft Azure | MICROSOFT IRELAND OPS, MICROSOFT*AZURE, MSFT*AZURE, MICROSOFT AZURE | Cloud hosting / IT services | EU B2B: reverse charge (supplier in IE — Microsoft Ireland Operations Ltd). | Monthly USD/EUR billing. |
| Google Cloud Platform | GOOGLE *CLOUD, GOOGLE CLOUD, GOOGLE PAYMENT, GOOGLE CLOUD EMEA, GOOGLE IRELAND LTD | Cloud hosting / IT services | EU B2B: reverse charge. | Monthly USD/EUR. |
| Cloudflare | CLOUDFLARE INC, CLOUDFLARE.COM, CLOUDFLARE *, Cloudflare London | CDN / network services | EU B2B: reverse charge (Cloudflare London Ltd for UK; Cloudflare Inc for US). | Monthly USD or annual. |
| DigitalOcean | DIGITALOCEAN.COM, DIGITALOCEAN INC, DO *DIGITALOCEAN | Cloud hosting | EU B2B: reverse charge (Netherlands BV). | Monthly USD. |
| Linode (Akamai) | LINODE, AKAMAI TECH, LINODE LLC | Cloud hosting | US supplier; EU B2B reverse charge. | Monthly USD. |
| Hetzner | HETZNER ONLINE GMBH, HETZNER.COM | Cloud hosting | Germany supplier; EU B2B reverse charge for EU customers; UK customers may face local VAT depending on supply rules. | Monthly EUR. |
| OVHcloud | OVH*, OVHCLOUD, OVH SAS | Cloud hosting | France supplier; EU B2B reverse charge. | Monthly EUR. |
| Vultr | VULTR HOLDINGS, VULTR.COM | Cloud hosting | US supplier (Vultr Holdings LLC). | Monthly USD. |
| Render | RENDER SERVICES, RENDER.COM, RENDER | Cloud hosting / PaaS | US supplier. | Monthly USD. |
| Vercel | VERCEL INC, VERCEL.COM, VERCEL | Cloud hosting / PaaS | US supplier. | Monthly USD. |
| Netlify | NETLIFY INC, NETLIFY.COM | Cloud hosting / PaaS | US supplier. | Monthly USD. |
| Fly.io | FLY.IO, FLY INC | Cloud hosting / edge | US supplier. | Monthly USD. |
| Railway | RAILWAY.APP, RAILWAY INC | Cloud hosting / PaaS | US supplier. | Monthly USD. |
| Heroku | HEROKU, SALESFORCE HEROKU | Cloud hosting / PaaS | Now Salesforce subsidiary; same classification. | Monthly USD. |
| Backblaze | BACKBLAZE INC, BACKBLAZE B2 | Cloud storage / backup | US supplier. | Monthly USD. |
| Wasabi | WASABI TECHNOLOGIES, WASABI.COM | Cloud storage | US supplier. | Monthly USD. |
| Datadog | DATADOG INC, DATADOG.COM | Observability / monitoring | US supplier; EU B2B reverse charge. | Monthly USD (often annual contract). |
| New Relic | NEW RELIC INC, NEWRELIC.COM | Observability / monitoring | US supplier. | Monthly USD. |
| PagerDuty | PAGERDUTY INC, PAGERDUTY.COM | Incident management | US supplier. | Monthly USD. |
| GitHub | GITHUB INC, GITHUB.COM, MICROSOFT*GITHUB | Source control / CI / CD | GitHub Inc (Microsoft subsidiary). EU B2B reverse charge. | Monthly USD. |
| GitLab | GITLAB INC, GITLAB.COM | Source control / CI / CD | US supplier. | Monthly USD. |
| Sentry | SENTRY.IO, FUNCTIONAL SOFTWARE | Error tracking | US supplier (Functional Software Inc dba Sentry). | Monthly USD. |
| LaunchDarkly | LAUNCHDARKLY INC | Feature flags | US supplier. | Monthly USD. |
| Twilio | TWILIO INC, TWILIO.COM, TWILIO IRELAND | Communications API | Twilio Inc for US; Twilio Ireland for EU. EU B2B reverse charge. | Monthly USD/EUR usage-based. |
| SendGrid | SENDGRID, TWILIO SENDGRID | Email API | Twilio subsidiary; classify with Twilio. | Monthly USD. |
| Mailgun | MAILGUN INC, MAILGUN TECHNOLOGIES | Email API | US supplier. | Monthly USD. |
| Resend | RESEND INC | Email API | US supplier (newer). | Monthly USD. |
| Postmark | POSTMARK, WILDBIT LLC | Email API | US supplier (Wildbit LLC). | Monthly USD. |
| MongoDB Atlas | MONGODB INC, MONGODB ATLAS | Cloud database | US supplier. | Monthly USD. |
| Snowflake | SNOWFLAKE INC, SNOWFLAKE COMPUTING | Cloud data warehouse | US supplier. | Annual contract; consumption pricing. |
| Databricks | DATABRICKS INC | Cloud data platform | US supplier. | Annual contract. |
| Pulumi | PULUMI CORP | IaC | US supplier. | Monthly USD. |
| HashiCorp / Terraform Cloud | HASHICORP INC | IaC | US supplier; acquired by IBM 2024. | Monthly/annual USD. |
Other GLOBAL computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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