What is VAT?
VAT, in the European Union and the UK, is a consumption tax
assessed on the value added to goods and services. It applies to goods and services that are
bought and sold for use or consumption in the European Union or the UK.
When do I need to register for VAT?
Some of the most common reasons that might trigger a European
VAT registration requirement include:
Importing goods into Europe
You are based outside Europe
and ship goods into a European country. For example, you are a seller based in China
and ship goods from China to a fulfillment center in Germany.
Storing goods in Europe
Storing goods includes you or
Amazon on your behalf, storing and moving your inventory between fulfillment centers in
different European countries. This means that being enrolled in the FBA program or
Pan-European FBA program, which allows Amazon to distribute your goods across European
marketplaces, falls under “storing goods” and triggers your requirement to be VAT
registered in the respective countries of storage.
Selling to business customers in Europe
You sell to
business customers based in European countries different to the European country from
where the goods are shipped. For more information about our VAT Calculation Services
and Invoicing Support, go to Manage Invoicing.
Selling to EU consumers from another EU country
You sell to
EU consumers and have not opted into Union OSS or do not meet the requirements of a
micro business then you may be required to register for VAT in the country of
Note: From 1st July 2021, distance selling thresholds are replaced by
a general tax at destination principle for all B2C e-commerce supplies of goods, that is VAT
is due in the destination EU country. If you are not a micro business or not opted into
Union OSS Scheme, you will be required to be VAT registered, and submit a VAT filing in each
country you perform distance sales even if there has only been a single sale to that
country. You are a micro business if you do not have subsidiaries or other fixed
establishments in other EU Member states and you do not exceed the EU distance sales
threshold of EUR 10,000 for sales delivered from your home country on an annual
situations listed above do not cover every situation in which VAT registration may be
required in a country. In order to help you to determine whether or not a VAT registration
may be required according to your specific circumstances, use this test
. If you are unsure about your registration requirements,
speak to your external tax advisor. The VAT registration thresholds of each country are
subject to change.
How does VAT Services on Amazon work for VAT filings?
To learn more about filing on VAT Services on Amazon, go to
Sign up for VAT Services on Amazon
Setting up VAT Services on Amazon
There are four actions, which you should take before you begin
filing through VAT Services on Amazon:
Confirm that your default Seller Central shipping address is up to date: You can check
your default Seller Central shipping address by navigating to "Settings", and then
"Shipping Settings" from the ribbon at the top of Seller Central. If you then select
"General Shipping Settings", you will see your default shipping address.
Update your default and item-specific Product
Tax Codes: To ensure that you are assigning the correct VAT rate to your products, you
should update your Product Tax Codes. For more information, go to VAT Rates and My
Ensure that you have submitted an "opt-out" declaration in all EU countries where you
ship your inventory from.
Download and review your Product Tax File: If you navigate to "File your VAT" and then
click on "View Product Tax File", on this page you can download and review your Product
Sign up for VAT Services on Amazon
You are now all ready. You just need to complete your
routine monthly procedures in order to submit your VAT filings every month. For more
information about the recommended monthly procedures, go to Product Tax
What does the tax agent do once your VAT filings have been generated?
Once you have reviewed your VAT filings and the filing preparation window has closed, your tax agent will begin submitting your VAT filings to the relevant tax authorities unless you have contacted us by the deadline to discuss the content of any of your VAT filings.
Your tax agent does not make payment of the liability for your
VAT filings. Making payments to the tax authorities is your responsibility. For more
information about how to make your VAT payments, go to Making VAT
What is the tax agent’s role in VAT Services on Amazon?
For this service offering, a tax agent is the third-party
company who can help you fulfill your legally required VAT filing obligations. The tax
agent’s duties might include the following and more:
Helping you to register for VAT.
Preparing your VAT filings and submitting
them on your behalf.
Sending notifications to tax authorities on
any change in circumstances, such as opting out of taxing in the departure country for
Assisting with any tax authorities’ questions
Note: A tax agent
is not an adviser and as a result, the tax agent, in this capacity, will not provide tax
What is Amazon’s role in VAT Services on Amazon?
Amazon maintains and hosts VAT Services on Amazon. In addition, Amazon assists you with the following:
We consolidate all of your transaction details for both Amazon and off-Amazon transactions.
We notify you of basic errors in uploaded data by
alerting you in your VAT transaction reports. A full review of your VAT transactions is
not carried out. You will only be notified of basic errors.
We transfer the consolidated data to your tax agent in order to prepare your filings.
We provide support services in case you need assistance.
Note: Amazon does not prepare your VAT filings or submit them to
the tax authorities, and is unable to correspond with tax authorities on your behalf. Amazon
is also not a tax adviser and as a result, Amazon, in this capacity, will not provide tax
How should I contact for help?
If you have a technical problem, go to VAT Services on Amazon support
If you are unable to find an answer to your question, contact us.