EU Value Added Tax (VAT) frequently asked questions

Why is Amazon collecting EU VAT on certain fees?

Under European Union Value Added Tax (EU VAT) rules, Amazon will calculate and collect EU VAT on monthly subscription fees and Selling on Amazon fees related to sales made by sellers who meet the following criteria:

1. Do not have an EU VAT registration number; and
2. Are a resident of an EU country; and
3. Sell on a non-EU website.

Sales made to sellers with an EU VAT registration number may be subject to EU VAT collection under a reverse charge mechanism.

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

Amazon will charge the standard rate of VAT applicable to your EU country of residence for any monthly subscription fees and Selling on Amazon fees.

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?

Electronically Supplied Services (ESS) are taxed according to the EU country where the customer (Amazon seller) resides, regardless of turnover (net sales). If you reside in the EU, Amazon will charge EU VAT on your monthly subscription fees and Selling on Amazon fees unless you supply us with your EU VAT registration number.

For more information, see European Commission Telecommunications, broadcasting & electronic services.

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

If you are a resident of an EU country and have an EU VAT registration number, please provide this information to Amazon on the European VAT Information page in Seller Central. Alternatively, you can email Amazon Seller Support a copy of your EU VAT registration certificate.

How do I obtain an EU VAT registration number?

In some European countries, you can register online on the tax authority's website for the country where you want to register. Registering for EU VAT may lead to a number of associated compliance requirements, including the need to file reports and issue EU VAT invoices. Consult your tax advisor for more information.

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.

For more information, see European Commission list of electronically supplied services.

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?

Contact Amazon Seller Support with the documentation below to be exempt from EU VAT on your monthly subscription fees and Selling on Amazon fees.

Business: Provide Amazon a copy of your company registration certificate that states the effective date of registration.

Sole trader: Provide Amazon a statement from your tax agency that verifies that you are a sole trader (self-employed) and states the date that you registered as a sole trader with your tax agency.

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

Amazon calculates EU VAT when an order is placed and charges it to the seller account when the order is shipped. Therefore, EU VAT may still be collected on orders placed prior to the time you provided your EU VAT registration number.

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

Amazon calculates EU VAT when an order is placed and collects it when the order is shipped. Amazon determines if EU VAT should be collected based on the address and payment information in a seller account at the time an order is placed. Therefore, EU VAT may still be collected on orders placed prior to the time you updated your address.

Go to Seller Account Information, and review each section to ensure that all of your information is complete and accurate. Note that there may be several addresses and payment methods associated with your seller account.

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?

Amazon is required to charge and remit EU VAT based on the information in your seller account. At the time the EU VAT was collected, Amazon had enough information to associate your account with the EU. Amazon cannot refund EU VAT without a valid EU VAT registration number or EU VAT registration certificate.

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

First, you will need to provide your EU VAT registration number to Amazon on the European VAT Information page in Seller Central.

Then, you will need to contact Amazon Seller Support to request a refund of the EU VAT charged to your seller account. If you do not have an EU VAT registration number, you can attach a copy of your EU VAT registration certificate to your email to Seller Support.

EU VAT refund requests can take up to 90 days to process. You will receive an update from Amazon when your request has been processed. The update will provide the estimated date when you can expect to receive a refund in your seller account if your request was approved.

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

Amazon will provide a monthly invoice to sellers who are charged EU VAT on their monthly subscription fees and Selling on Amazon fees. Your monthly invoice will be emailed to the primary email address we have on file for your seller account.

You can also view your monthly invoices by going to Seller Central > Reports > Tax Document Library > Seller Fee Tax Invoices .

Why did I not receive an EU VAT tax invoice?

You will not receive an EU VAT tax invoice if you have provided Amazon with a valid EU VAT registration number or if you are not subject to any monthly subscription fees and there has been no selling activity on your account for the month.

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

Amazon does not include EU VAT registration numbers in invoices and cannot modify prior invoices to reflect changes made to your seller account.

Can Amazon help me with my tax return?

While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor if you have any questions about taxes or need assistance with your tax returns. We have created a list of third-party tax advisors solely as a resource for our sellers. To learn more, see External Tax Advisors. Amazon does not endorse the services of any tax advisor.