Sellers may receive a request for information from Amazon to confirm where their business is established. This is a requirement under both the UK and EU VAT laws and we aim to minimize any inconvenience it may cause to your business.

Why is this information required?

Online retailers, including Amazon, are required to undertake steps to confirm where a Seller is established in order to comply with VAT law.

In addition to any information already provided to Amazon, we may require further information from a Seller as part of our due diligence and the ability for Sellers to disburse funds may be temporarily restricted while this takes place.

UK VAT on E-commerce legislation

Further information on the documentation required is available HERE.

Under UK legislation introduced on 1st January 2021, Amazon is required to collect and remit VAT for Sellers that are established outside the UK. Further information will be provided to Sellers where this applies.

EU VAT on e-Commerce (EU VOEC) Legislation – 2021

Further information on the documentation required is available HERE.

Under EU legislation introduced on 1st July 2021, Amazon will collect VAT on the sales of goods delivered to B2C customers in the EU, ordered through any Amazon store, where:

• Goods are delivered from inventory stored outside the EU in a shipment with an intrinsic value of up to EUR 150 – This is referred to as the Import One Stop Shop; or
• Goods of any value are delivered from inventory stored in the EU where you, the Selling Partner, are not established in the EU.

Further information

We encourage Sellers, who require assistance that is not addressed on the help page, EU VAT on e-Commerce (EU VOEC) Legislation - 2021 or UK VAT on eCommerce legislation, to reach out to Seller Support via Seller Central: Seller Central Help > Click ‘My issue is not listed’ > Type in ‘verification’ in the ‘describe your issue box’ > Account Related.

Depending on where Sellers are operating, Seller can send their Determination of "Establishment" documents to

UK: kyc-drtax-verification@amazon.co.uk

ES: kyc-drtax-verification@amazon.es

IT: kyc-drtax-verification@amazon.it

DE: kyc-drtax-verification@amazon.de

FR: kyc-drtax-verification@amazon.fr

More information can also be found on the following help page UK VAT on e-Commerce (UK VOEC) Legislation – 2021 Determination of "Establishment" for UK VAT and EU VAT on e-Commerce (EU VOEC) Legislation - 2021