This page provides details for the following referral fee changes, promotions and launch of new services for 2021:
These changes to Amazon referral fees in Europe take effect on June 8, 2021 and will be applicable across our Amazon Europe stores, except where otherwise stated. All referral fee changes stated below are inclusive of digital services tax (DST), wherever applicable.
The referral fee will be decreased from 15.45% to 9.27% for the portion of the total sales price above €50 and will remain unchanged at 15.45% for the sales price up to and including €50. For example, on an item with a total price of €100, the referral percentage will be 15.45% on the first €50 and 9.27% on the remaining €50, resulting in a total referral fee of €12.4 (€50*15.45% + €50*9.27%).
The referral fee will be increased from 12.36% to 13.39% for DIY & Tools selection across all sales prices.
The referral fee promotion, which reduces the referral fee from 15.45% to 7.21% on the portion of total sales price greater than €45 for Clothing, Shoes and Bags sold through FBA and Seller Fulfilled Prime, was originally scheduled to end on April 30, 2021. This promotion has been extended until March 31, 2022.
Effective April 1, 2021, we created a new Cycling Accessories in category. The new category will lower the referral fee on Cycling Accessories to 8.24% and keep the referral fee unchanged for other Sports & Outdoors products at 15.45%.
Starting June 8, 2021, in addition to standard category referral fees, products sold within the Amazon Renewed program will be charged a Renewed program fee depending on category. Renewed cell phone devices and unlocked cell phones will be charged 2% on top of standard category referral fees. All other Renewed products will be charged 1% on top of standard category referral fees.
We currently charge referral fees on the item price inclusive of the VAT calculated by the VAT Calculation Service for each transaction. From June 30, 2021, for transactions that fall under (i) business-to-business (B2B) intracommunity supply of goods, (ii) non-resident domestic reverse charge, and (iii) exports to special EU territories not covered by EU VAT rules, we will begin to charge referral fees on the item price inclusive of VAT rate in default ship-from country selected on the VAT Calculation Settings page. See examples below and refer to the EU VAT Calculation Services Methodology for more information on the methodology we apply to calculate VAT for sellers using Amazon's VAT Calculation Service.
Example 1 – Business-to-Business (B2B) Intracommunity supply of goods. A German and Austrian VAT-registered seller lists an item at €11.90 on Amazon.de, ships the item from Germany and sells the item to a B2B customer based in Austria (VAT rate = 0% - intracommunity supply of goods). Default ship-from country in VAT Calculation Service settings is Germany. Final VAT inclusive (total price paid including any applicable VAT) item price calculation: €10.00 * (1 + 0.00) = €10.00.
Example 2 – Non-resident domestic reverse charge transaction. A French VAT registered seller who does not have a physical presence in France lists an item at €12.00 on Amazon.fr, ships the items from France and sells the item to a B2B customer located in France. Default ship-from country in VAT Calculation Service settings is France. VAT rate = 0% (non-resident domestic reverse charge). Final VAT inclusive item (including applicable VAT) price calculation: €10.00 * (1 + 0.00) = €10.00.
Example 3 – Exports to special EU territories not covered by EU VAT rules. A French VAT registered seller lists an item at €12.00 on Amazon.fr, ships the items from France to a customer in the Canary Islands (one example of a special EU territory not covered by EU VAT rules). Default ship-from country in VAT Calculation Service settings is France. VAT rate = 0%. Final VAT inclusive item (including applicable VAT) price calculation: €10.00 * (1 + 0.00) = €10.00.
Amazon has identified a subset of accessories that are specific to cycling. ASIN’s listed under these categories will be included under the Cycling Accessories category.