Amazon has published guidance on Regulatory Advertising Fees, which may be applied to the invoices of advertisers from 1 September 2021 to cover the costs of digital services taxes (DSTs) in various countries. The Regulatory Advertising Fee may be applied when an ad is served in certain countries and/or when ads are purchased by advertisers in certain countries. These countries include France, Italy, Spain, United Kingdom, Austria, and Turkey (See DST rate per country). The fee is generally equal to the DST rate of the respective country in which a customer clicks ad and is charged on the ad value. For example, if the ad value is USD 1.00 and the DST is 3%, the fee will be $0.03. Where a business is in certain countries that impose a DST, including the UK and Turkey, and an ad is served to a customer in another country that imposes a DST, the Regulatory Advertising Fee may be charged for both countries.