EU Value Added Tax (VAT) frequently asked questions

Updated on June 1, 2022

Please keep in mind that nothing on this page should be construed as tax, legal, or any other type of professional advice. Your tax expert can assist you comprehend your European Union VAT responsibilities (EU).

Why is Amazon collecting EU VAT on certain fees?

Selling on Amazon Costs associated with sales made by sellers who meet the following requirements will be subject to VAT calculation and collection by Amazon in accordance with EU VAT regulations.

No EU VAT registration number; Are a resident of an EU country; Sell on a non-EU site.
This change does not apply to Amazon Payments, Checkout by Amazon, Fulfillment by Amazon, or tax calculation service costs.
EU VAT can be collected through a “reverse charge” technique on sales to EU VAT registered vendors.

How does Amazon calculate the EU VAT on monthly subscription fees and Selling on Amazon fees?

Depending on where you live in the European Union, Amazon will impose VAT on any monthly subscription fees or Selling on Amazon costs.

Why is Amazon charging EU VAT to my account if I only am required to be VAT-registered when my turnover (net sales) is above the minimum threshold?

ESS are taxed according to the EU country in which the customer (Amazon seller) resides, independent of the turnover of the ESS service provider (net sales). Unless you provide us with your EU VAT registration number, Amazon will charge EU VAT on your monthly subscription and Selling on Amazon costs if you reside in the EU.

See European Commission Telecommunications, broadcasting & electronic services for further details.

How do I provide my EU VAT registration number to Amazon?

This information can be found on Amazon’s European VAT Information page for sellers in Seller Central who are residents of an EU nation and have a VAT registration number. Your EU VAT registration certificate may also be sent to Amazon Seller Support through email.

How do I obtain an EU VAT registration number?

A number of European countries’ tax authorities provide websites where you can register online. Enrolling in EU VAT may necessitate the submission of various reports and the generation of EU VAT bills. For further information, speak with a tax professional.

In addition to the above, you may learn more about VAT registration and compliance by visiting Amazon’s VAT Knowledge Centre and How to handle VAT.

Why is Amazon charging EU VAT to my seller account if I have not made any sales?

Under EU law, Amazon is required to charge EU VAT on monthly subscriptions fees, which are considered electronically supplied services (ESS) as they are delivered over the Internet or an electronic network.

See the European Commission’s list of electronically provided services for further information.

I don’t have an EU VAT registration number. What information does Amazon require in order for my account to be reviewed for EU VAT exemption on my monthly subscription fees and Selling on Amazon fees?

To be excluded from EU VAT on your monthly subscription fees and Selling on Amazon fees, contact Amazon Seller Support with the following documentation.

Send a copy of your firm registration certificate to Amazon, including the date on which registration took effect.

To prove your status as a sole trader, send a letter from your tax agency verifying your status as an independent contractor and specifying the date on which you filed your tax return.

Why is Amazon continuing to collect EU VAT when I have provided a valid EU VAT registration number?

Upon receipt of an order, Amazon calculates and charges the seller’s account for EU VAT. As a result, orders placed before providing your EU VAT registration number may still be subject to EU VAT collection.

I updated my information to reflect my current address. Why is Amazon continuing to collect EU VAT?

When an order is placed, Amazon calculates the EU VAT and collects it at the time of delivery. When a customer places an order, Amazon looks at the shipping and billing addresses in the seller’s account to see if EU VAT should be charged. Because of this, EU VAT may still be collected on orders that were placed before you altered your address.

To check that all of your information is correct, go to Seller Account Information and review each section. Keep in mind that your seller account may be linked to many addresses and payment methods.

I am no longer a resident of the EU, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged EU VAT to my seller account?

Depending on the information in your seller account, Amazon is required to charge and pay European Union VAT to your account. Because of this, when you paid the EU VAT, Amazon knew enough about you to link your account to that country. A valid EU VAT registration number or certificate is required for Amazon to issue a refund.

How do I receive a refund for previously-charged EU VAT on my seller account?

To begin, go to the European VAT Information page in Seller Central and enter your EU VAT registration number.

After that, you’ll need to get in touch with Amazon Seller Support and ask for a refund of the EU VAT you’ve paid. Email Seller Support with a copy of your EU VAT registration certificate if you don’t have an EU VAT registration number.

It can take up to 90 days for EU VAT refunds in the EU to be processed. Amazon will notify you when your request has been processed. If your refund request has been granted, you’ll receive an email notifying you of the expected date of arrival.

Will Amazon provide me with an EU VAT invoice for any EU VAT collected on my monthly subscription fees and Selling on Amazon fees?

Sellers who are charged EU VAT on monthly subscription fees and Selling on Amazon costs will get a monthly invoice from Amazon. Invoices for your seller account will be emailed to the primary email address we have on file for you each month.

Your monthly tax invoices can also be viewed by logging into Seller Central and navigating to the Tax Document Library.

Why did I not receive an EU VAT tax invoice?

No tax invoice will be sent to your EU VAT registered account if there is no monthly subscription fee and no selling activity on your account for the current month, or if your EU VAT registration number is valid.

I have added my EU VAT registration number in my seller account. Can Amazon send me updated invoices with my EU VAT registration number?

No VAT registration numbers from the European Union can be included in Amazon invoices, and previous invoices cannot be modified to reflect changes to your seller account.

Can Amazon help me with my tax return?

Tax advice and compliance are not services we offer despite our desire to assist sellers. If you have any questions about taxes or need assistance with your tax returns, please contact a tax advisor. Sellers might use this list of third-party tax consultants as a guide. See External Tax Advisors for more information. No tax advisor is recommended by Amazon.

See the Amazon Solution Provider Network Help page for more information on third-party providers that can help you run your global business.

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