Amendments to the Russian VAT legislation require Amazon to calculate and collect VAT on monthly subscription fees, Selling on Amazon fees, and advertising fees from all Russia-based sellers, regardless of whether they are VAT-registered or not.
Amazon will charge the standard rate of VAT applicable to your Russia country of residence for any monthly subscription fees, Selling on Amazon fees, and advertising fees.
Electronically Supplied Services (ESS) are taxed according to the country where the customer (Amazon seller) resides. If you reside in Russia, Amazon is required to charge Russian VAT on your monthly subscription fees, Selling on Amazon fees, and advertising fees, no matter whether you have an SRN or not.
Under Russian law, Amazon is required to charge Russian VAT on monthly subscriptions fees, which are considered Electronically Supplied Services (ESS) as they are delivered over the Internet or an electronic network.
Amazon calculates Russian VAT when an order is placed and collects it when the order is shipped. Amazon determines if Russian VAT should be collected based on the address and payment information in a seller account at the time an order is placed. Therefore, Russian 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.
Amazon is required to charge and remit Russian VAT based on the information in your seller account. At the time the Russian VAT was collected, Amazon had enough information to associate your account with Russia. Amazon will not refund Russian VAT for this situation.
Amazon will normally provide a monthly invoice to sellers who are charged Russian VAT on their monthly subscription fees, Selling on Amazon fees, and advertising fees. You can also view your monthly invoices by going to Seller Central and choosing Reports, followed by Tax Document Library, and then Seller Fee Tax Invoices.
You will not receive a Russian invoice if you are not subject to any monthly subscription fees and there has been no selling activity or advertising activity on your account for the month.
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.