Guide

Amazon FBA Bookkeeping: A UK Seller's Guide

What to record, how to keep it right for VAT, and how to stop spending an afternoon on it every fortnight.

Last updated: 19 September 2026

Short answer: good Amazon FBA bookkeeping means recording each Amazon settlement in full — sales, refunds, FBA fees, storage, advertising, seller fees and VAT — rather than just the payout, then matching it to the money that reaches your bank. UK sellers usually do this in Xero or QuickBooks, with a connector such as TrueBooks, A2X or Link My Books importing each settlement automatically.

1. Understand the Amazon settlement

Amazon pays you roughly every 14 days. Each payout comes with a settlement report listing every transaction in that period. The payout equals your sales minus everything Amazon deducted. The settlement report — not the bank deposit — is your source document. You can download it from Seller Central under Payments, or have a connector fetch it for you.

2. Know what goes where

Item in the settlementWhere it belongs
Product sales, shipping charged, gift wrapSales (income)
Promotional discountsReduction of sales
Refunds to customersRefunds (reduces income)
Referral fees, closing fees, subscriptionAmazon selling fees (expense)
FBA fulfilment feesFBA fees (expense)
Monthly and long-term storageStorage fees (expense)
Sponsored Products and other adsAdvertising (expense)
Reimbursements for lost or damaged stockOther income
Reserve held back / releasedBalance sheet, not profit

3. Get the VAT right

If you are VAT-registered, four things catch most Amazon sellers out:

  • Marketplace Facilitator VAT. On some orders Amazon collects and pays VAT itself. Record those sales as zero-rated in your books, or you'll pay the VAT twice. See Marketplace Facilitator VAT explained.
  • Exports. Orders shipped outside the UK are usually zero-rated, not standard-rated. See zero-rated vs standard-rated sales.
  • Amazon's fees. Since 1 August 2024 Amazon bills UK seller fees from its UK branch, so they carry UK VAT you can normally reclaim. Before that date they came from Luxembourg and were reverse-charged. See the August 2024 change.
  • Your VAT return boxes. VAT on UK sales goes in Box 1, sales values in Box 6, reclaimable VAT on fees in Box 4, and fees and purchases in Box 7. See Amazon sales on your VAT return.

4. Track your stock costs

Your profit is sales minus Amazon's fees and the cost of the goods you sold. Keep the purchase cost of each product (including shipping and import duty) and record cost of goods sold as stock sells. Supplier invoices go in as bills in Xero.

5. Reconcile every settlement

Once a settlement is recorded, the total should equal the Amazon deposit in your bank. If it doesn't, something is missing or misclassified. Doing this every settlement keeps problems small and easy to find.

Manual vs automated

You can type each settlement into Xero by hand from the report. With hundreds of lines per settlement that quickly becomes an afternoon every fortnight. A connector does it automatically: TrueBooks imports each settlement, classifies every line on the right account and UK tax code, and posts one Xero invoice that matches the deposit to the penny. It is priced from £9.99/month + VAT with a 30-day free trial. See the Amazon Xero integration, or compare options in the guide to Amazon accounting software.

Common mistakes

  • Recording the payout as sales.
  • Charging VAT on Marketplace Facilitator orders.
  • Treating all orders as UK sales when some were exports.
  • Putting Amazon's reserve through profit and loss.
  • Leaving settlements to the end of the quarter.

This guide is general information, not tax advice. Check your VAT position with your accountant.

Frequently asked questions

What is Amazon FBA bookkeeping?

It is recording everything behind your Amazon payouts — sales, refunds, Fulfilment by Amazon fees, storage, advertising, seller fees, reimbursements and VAT — in your accounting software, so your profit and VAT return are correct. It also covers tracking the cost of the stock you sell.

Should I record Amazon sales as the deposit amount?

No. The deposit is sales minus fees, refunds and sometimes VAT. Recording only the deposit understates your turnover and hides your costs, which gives the wrong figures for your VAT return and accounts. Record the full sales and the fees separately.

Do I charge VAT on Amazon sales?

If you are VAT-registered, UK sales are usually standard-rated and exports outside the UK are zero-rated. On some orders Amazon itself collects and pays the VAT as a marketplace facilitator; those must not be charged VAT again in your books. Your accountant can confirm the treatment for your business.

How often should I do my Amazon bookkeeping?

Every settlement — roughly every 14 days. Waiting until the end of a VAT quarter means reconciling six or seven settlements at once, which is when mistakes creep in. A connector that imports each settlement automatically removes the backlog.

Can I claim Amazon fees as business expenses?

Yes. Selling fees, FBA fees, storage, advertising and subscription fees are business costs. Since 1 August 2024, Amazon bills UK seller fees from its UK branch, so VAT-registered sellers can normally reclaim the UK VAT on them.


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