Payments for India-based partners

Last updated 2025-09-02

This information serves as guidance about the payments process for Prime Video SVOD Fixed Fee contracts specifically for partners based in India. Regional requirements mean that the payments process in India differs from the rest-of-world process described in SVOD payments process.

Overview

To get paid from Prime Video’s India-based Amazon Seller Services Private Limited (ASSPL) entity, all partners must first complete vendor onboarding and obtain access to the Slate portal. Once access is granted, partners must complete the bank and tax sections to finalize their account setup.

For domestic vendors (partners based in India), disbursements will appear in the Royalties section of the Invoices and payments tab in your Slate account prior to your contractual due dates. Once a partner has access to Slate, they must submit an invoice referencing the disbursement through Slate. After internal verification and compliance approval, the payment is processed and released as per the agreed timelines.
For international partners (non-India based or non-resident of India partners), payments will be paid automatically per contractual timelines. Non-resident vendors (partners who are not based in India, but who offer content in India) are still required to submit tax treaty documents if they want to claim treaty benefits. Otherwise, a default rate of 21.84% applies.

For domestic vendors (partners based in India)

When a contractual milestone is met, the corresponding payment will be released as a disbursement. As the payment due date approaches, the disbursements will appear in your dashboard for review and invoice submission. Follow these steps to submit an invoice for disbursement.

Sign in to your Slate account.
Once logged in, from the Financial dropdown menu, select Invoices and payments.
Click Create Invoice.
Complete the form, including all required fields.
Note: When entering an invoice number, pay attention to the following:
1. Each invoice number must be unique.
2. India GST regulations permit fewer than 16 characters for invoice numbers.
3. The only special characters allowed on an invoice are the hyphen ( - ) and the forward slash ( / ).
ONLY if you are a vendor who is e-invoicing eligible, please attach your IRP approved invoice.
Attach a PDF of your official invoice. Be sure to attach your IRP-approved QR code, or your invoice won’t be accepted.
Download a sample invoice template
Submit your invoice.
Amazon will review your invoice and get back to you if there are any concerns. Invoices that pass review are paid by the contractual due date.

To watch a video demo of this process, see Slate - Tax Interview Process for Resident Vendors.

Domestic vendor FAQs

PAN (Permanent Account Number) is the tax identity number in India. A PAN is a mandatory document for onboarding any service vendor in India. As per tax laws, if any vendor has provided a PAN, then payments issued to them will be subject to the standard withholding tax rate prescribed in the law (depending upon the nature of service). Otherwise, a higher withholding rate of 20% shall be applicable.

Individual: If vendor is an individual (in other words, sole proprietor) or HUF (Hindu Undivided Family), then that vendor must select “Individual” as the Tax Classification in the tax interview.

Business: If vendor is a Partnership Firm, Company, LLC, LLP, AOP, Trust, Body of Individuals, or Local Authority, then that vendor must select “Business” as the Tax Classification in the tax interview.

If you (the vendor) are an agent acting as an intermediary, please select Yes. If you are not an agent, please select No.

Note: If you select Yes, you will be required to fill out a supplemental tax questionnaire and upload it on the second page of the tax interview. This is a declaration in which you confirm that you are the agent who will be receiving payments on behalf of the beneficial owner. Along with your details, you’ll also need to provide the beneficial owner’s tax details. There are 2 different sections in the declaration: The first part is for the agent’s details and the second part is for the beneficial owner’s details.

LDC stands for Lower Deduction Certificate, which is issued by the Income Tax Authorities on the back of an application made by a payee for availing the benefit of lower tax withholding on their payments. Each LDC bears a unique Certificate Number and consists of details of the payee’s name, PAN, service category, beneficial Tax Deducted at Source (TDS) rate, validity period, and threshold amount. It also consists of the name & TAN of the Amazon Entity to which it is issued. The benefit of lower withholding can be availed by a payee subject to the date of expiry of validity / threshold amount (whichever is earlier).

For non-resident partners (not based in India)

Amazon Prime Video non-resident vendors who get paid from India must provide valid taxpayer identification information in order to comply with local tax reporting regulations. The tax information interview collects the information needed to determine whether your payments are subject to reporting and the rate of tax withholding (if any) applicable to your payments. Until your tax status is “Tax Interview Completed (Treaty documents)”, you will be charged with higher tax rates.

As a Non Resident (NR) of India, you need to submit the following tax documents for fiscal year 25-26:

Tax Residency Certificate (TRC) for FY 2025
A TRC is issued by the tax authority in the non-resident vendor’s home country and certifies that the non-resident vendor is a resident of that country for tax purposes. It is an essential document for claiming treaty benefits and ensuring the correct withholding tax rate under the Double Tax Avoidance Agreements treaty (DTAA).
No Permanent Establishment Declaration Form (to be filled in as per this sample: Download IN Specific Declarations Foreign Payees NO PE Declaration.docx)
Non-residents should provide a declaration stating they do not have a PE in India. Under most tax treaties, income is only taxable in India if the non-resident has a PE here, meaning a fixed base or presence that constitutes a substantial part of their operations. This declaration typically includes: a) The nature of services or transaction details; b) a statement confirming the non-resident has no PE in India; and c) a declaration of no fixed place of business, dependent agents, or other factors triggering a PE as per the DTAA. Fill out the No PE template in the attached format, on the letterhead of your organization.
Electronic Form 10F (to be filed online as described in Form 10F online filing steps.pdf)
In addition to the TRC, a non-resident may also need to provide Form 10F. Form 10F must be completed and submitted by the recipient if the TRC does not include certain specific details like Status, Nationality, Tax Identification Number, or Residential status. Form 10F is a self-declaration form that helps validate eligibility for treaty benefits. Form 10F must now be generated electronically by a foreign vendor on the Indian Income tax portal.

In the absence of any one of these documents, Tax Deducted at Source (TDS) will be deducted at a higher rate.

Important:

Under Indian tax law, the three tax documents (Tax Residency Certificate, a No PE declaration, and an electronically generated Form 10F) are required each year to apply tax treaty benefits and reduce your Withholding Tax (WHT). If any of these documents are not submitted, the default rate of 21.84% will be applied as per Indian tax rules.
These documents must be submitted at the beginning of each year. Once submitted, please allow 7 business days for our internal tax team to validate and revise the applicable reduce tax rate.
If you have any One-Time Password (OTP) problems while generating your Form 10F document, try one of the following options:
- Raise a grievance in the Indian income tax e-filing portal: https://www.incometax.gov.in/iec/foportal/
- Try contacting the toll-free number shown in the income tax portal.
- Try using an Indian number, if you have a representative of your company from India.

To watch a video demo of this process, see Slate - Tax Interview Process for Non-Resident Vendors.

For more information about completing your tax interview, see the following FAQs. You can also reach out through Contact us in Slate.

Non-resident vendor FAQs

For non-resident vendors outside India, it’s crucial to ensure compliance with tax treaty (also known as Double Tax Avoidance Agreements, or DTAA) requirements and withholding tax provisions under the Indian Income Tax Act, 1961. Non-resident vendors should provide the following documents to Amazon during the tax interview process to determine a lower WHT%. These docs are only required if vendors want to claim a lower rate.

Tax Residency Certificate (TRC)
Form 10F
No Permanent Establishment (PE) Declaration
Self-Declaration for Beneficial Ownership: If a non-resident is the beneficial owner of the income, they may also need to provide a self-declaration confirming this status. Beneficial ownership implies that the non-resident is the true owner of the income, not a mere intermediary. This is especially relevant for claiming lower withholding rates on royalties, interest, dividends, and fees for technical services.

Get more help

General non-payment related guidance on how to use the features of your Slate account can be found in the Slate support guide.

If you still require support, you can also reach the Slate support team via the Contact Us feature. Select a topic from the dropdown list and fill out the form.

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