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This article applies to selling in: France

Additional VAT report if you do not use VAT Calculation Service

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What does this report contain?

If you are not yet using Amazon’s VAT Calculation Service, the Additional VAT Report may contain information on all of your Amazon sales and refunds when you download the template from Seller Central at the start of the filing preparation window.
You should review the details of these Amazon transactions to ensure that they are correct, and also use the report to provide the details of any off-Amazon transactions, including sales, refunds, returns, credits, EU cross-border stock movements and purchases.

How does VAT Services on Amazon calculate the VAT liability of the transactions in the Additional VAT Report?

The reason that your Additional VAT Report has been populated with the details of your Amazon sale and refund transactions is because the VAT information for these transactions, including the VAT rate and VAT amount, has been calculated by VAT Services on Amazon’s VAT calculation tool.
It is important that you review the details of these transactions to ensure that the VAT information is accurate, and matches the VAT invoices and credit notes that you have issued for these transactions.

How do I make changes to this report?


  1. Download the Additional VAT report template at the start of the filing preparation window.
  2. Review your Amazon sale and refund transactions, and update any of the information in the report if required.Add the details of your off-Amazon transactions, if required.
  3. Add the details of your off-Amazon transactions, if required.
  4. Upload the report on the Provide Monthly Data page in Seller Central before the end of the filing preparation window, and click View filings.

Why do some of my VAT numbers say "VAT_APPLIED"?

If you have applied for a VAT registration in one of your VAT Services on Amazon filing countries but you have not yet received the details of the VAT registration number, then you will see VAT_APPLIED in the place of the VAT registration number. This is to ensure that your VAT liability can be accrued and reported according to the VAT Services on Amazon taxation methodology once you receive your VAT registration number and can submit your VAT filings. Learn more about the VAT Services on Amazon taxation methodology here.

What data can I include in the Additional VAT report?

Refer to the below table for details:
Sales channel Transaction type Definition
AMAZON SALE Sales made to customers on an Amazon EU marketplace, fulfilled either through the Amazon Fulfilment Network (AFN) or Merchant Fulfilment Network (MFN) channel.
AMAZON REFUND Refunds issued to customers on an Amazon EU marketplace, fulfilled either through the Amazon Fulfilment Network (AFN) or Merchant Fulfilment Network (MFN) channel
NON_AMAZON SALE Buyer purchases good(s) from you through an off-Amazon channel. If you have any Multi-Channel Fulfilment (MCF) transactions, you also need to provide that information here.
NON_AMAZON REFUND All off-Amazon channel transactions where either a refund is issued without the goods being returned to you or the goods are returned at a later date, need to be provided.
NON_AMAZON RETURN This should be declared for return of goods by an off-Amazon channel buyer to your warehouse, when the refund of those goods has been reported separately. This transaction is solely to record the physical movement of the goods being returned to you.
NON_AMAZON CREDIT If you have details in the same reporting period of both the refund you issued for the items returned by your off-Amazon channel buyers (refund) and the movement of returned goods to your warehouse (return), these can be declared together.
- PURCHASE All purchases made in your VAT Services on Amazon subscribed countries. This includes, for example, purchases of stock from a local supplier and any other local costs incurred in the course of your business. Even if a supplier did not charge you VAT, for example on an intra-community supply of goods to you in one of the VAT Services on Amazon subscribed countries, these might need to be declared in your VAT filings.
NON_AMAZON STOCK_MOVEMENT You will need to declare the EU cross-border movement of your own goods between fulfilment centres. Please give details of all your cross-border stock movements. You don't need to declare your EU cross-border stock movements between Amazon fulfilment centres; these are automatically reported in the Amazon VAT Transactions Report.
AMAZON AMAZON_B2C_CANCELLED If a business only provided you with a VAT number after it received a sales invoice, the Amazon B2C sales invoice needs to be corrected. This can be done by issuing a credit note to this customer, thereby cancelling the original Amazon B2C invoice. You need to provide the details of the credit note here. This credit note should fully reflect the original invoice – for example: The values and VAT amounts should be identical, however recorded as a negative.
AMAZON AMAZON_B2B_CORRECTED If a business has provided you with a VAT number after they received a sales invoice, the Amazon B2C sales invoice needs to be corrected. This can be done by issuing a credit note (Amazon_B2C_Cancelled) and issuing a new B2B invoice. You need to provide the details of the new invoice here. The new invoice should contain the Buyer VAT number and the necessary statements required on the invoice for B2B transactions. This correction could have an impact on your calculated VAT amount (for example, in EU cross-border supplies of goods, and if local B2B reverse charge rules apply).
AMAZON IMPORT
Your Additional VAT Report may sometimes be prepopulated with some IMPORT transactions. This is because these transactions have been identified by VAT Services on Amazon as potential Import transactions, as a result of the movement of your stock from outside of the EU.
This is intended to assist you to identify any potential import transactions in case you are acting as the Importer of Record, but you do not have to complete these transactions.
If you are the importer of record and have confirmed with your tax adviser that you are entitled to recover the import VAT, then you should update these transactions with the relevant information, and report them as part of your filings.
If these import transactions are not relevant or if you did not pay import VAT directly to the Customs Authorities in the EU, then you should exclude these transactions by clicking "Exclude Error Transactions" on the Provide Monthly Data page.
Learn more about how to report your import transactions, please refer to our related webinar here.
NON-AMAZON IMPORT
If you have moved goods into the EU from a country outside of the EU, then you may have paid import VAT directly to the customs authorities in the country of importation.
If you are the importer of record and have confirmed with your tax adviser that you are entitled to recover the import VAT, then you should include these transactions in the Additional VAT report with the relevant information.
Learn more about how to report your import transactions, please refer to our related webinar here.
More details of the information to be included in the Additional VAT Report are available on the Transaction Type Help sheet in the Additional VAT Report template.

What are the various types of errors in the Additional VAT report?

Format Error – Format errors occur when your inputs don’t match the prescribed format suggested in the instructions of the Additional VAT Report template. Click "Validate Template" under the Add-Ins menu to get format errors.
VAT Error – VAT errors happen when your inputs were verified and were found not to match with records. You can identify VAT errors only after uploading the report to VAT Services on Amazon.
Error type Indication in column A or B of the error row Indication in the error cell Reason for error Action required
Format Error "Error" text with a red border in column A Red border Format errors occur when your inputs don’t match the prescribed format suggested in the instructions of the Additional VAT Report template. Check the comment in the error cell for error details. Refer to the "Acceptable Values" column in the "Data Definitions" sheet for guidance on appropriate cell input values. Rectify the error using this information.
Note: All rows with the same invoice will be marked as an error, even if only one invoice line item has an error.
VAT Error "VAT Error" text with a light grey fill in column B Light grey fill VAT errors happen when your inputs were verified and were found not to match with records Check the comment in the error cell for error details. Rectify the error using this information.
Note: All rows with the same invoice number will be marked as an error, even if only one invoice line item has an error.
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