According to IRS regulations, non-US taxpayers are required to provide Amazon with Form W-8BEN in order to obtain exemption from the tax reporting requirements in the United States. The IRS Form W-8BEN expires on 31 December of the third year following its submission to Amazon. If requested, foreign sales partners are required to complete the tax questionnaire again For more information on tax reporting and the collection of US tax identification data: https://sellercentral.amazon.com/gp/help/G200663290