The Complete Guide to Amazon FBA for UK Sellers in 2026

In brief: This Amazon FBA guide for UK sellers in 2026 covers how Fulfilment by Amazon (FBA) works and what it costs. Amazon stores your stock and ships each order. You pay a referral fee on every sale, a fulfilment fee per unit, monthly storage and a 1.5% fuel surcharge on fulfilment fees. At 2026 UK rates, a £24.99 home product in a small parcel costs £6.84 in fees before VAT.

How Amazon FBA works for UK sellers in 2026

You ship stock in; Amazon picks, packs and delivers. Your payout is a settlement: sales minus refunds, fees and any reserve Amazon holds back.

Three things set your fulfilment fee:

• Size tier. Each unit falls into a tier, from light envelope to special oversize, by dimensions and weight.
• Shipping weight. For most parcels and oversize tiers, Amazon charges on the actual weight or the dimensional weight, whichever is higher. Dimensional weight in kg is length × width × height in cm, divided by 5,000. Envelopes, special oversize, Low-Price FBA and some categories such as clothing and footwear use the actual weight.
• Where the order ships from. EU sales and Pan-European FBA use other rate tables.

Light, cheap products may qualify for lower Low-Price FBA fees. In the UK the limit is £20 including VAT in most categories. It drops to £10 in some, including Beauty, Health & Personal Care, Books and Kitchen.

The FBA fees UK sellers pay in 2026

Charge	How Amazon works it out	UK figure in the rate card
Referral fee	A share of the offer price; the rate depends on the category	15% in unlisted categories; minimum £0.25 per item; media items such as books also pay a £0.50 closing fee
Fulfilment fee	Flat amount per unit, by size tier and shipping weight	£1.83 for a light envelope up to 20 g; £13.04 for heavy oversize up to 31.5 kg; special oversize costs more; £0.10 extra per unit for dangerous goods and lithium batteries
Festive peak fee	Higher fulfilment rates for part of the year (not apparel)	From 15 October 2026 until 14 January 2027, a standard parcel up to 400 g goes from £3.01 to £3.12
Fuel and logistics surcharge	1.5% of FBA fulfilment fees	Since 17 April 2026
Monthly storage	Per cubic foot of average daily volume	£0.76 (January to September) and £1.51 (October to December) for most standard-size products (clothing and footwear are cheaper)
Storage utilisation surcharge	Added when your stock would take over 22 weeks to sell	£0.42 to £2.29 per cubic foot a month for standard-size products outside clothing, eyewear, shoes and bags
Aged inventory surcharge	Stock held longer than 241 days	From £1.18 per cubic foot a month
Other per-unit services	Returns processing for high-return items, removal, disposal, liquidation, prep	Varies by weight and size

Our guide to Amazon referral fees in the UK has the full table. New sellers are exempt from the utilisation surcharge for 52 weeks after their first shipment. It also doesn't apply to Individual selling accounts, or below 25 cubic feet of daily volume. The FBA storage fees guide covers both surcharges.

A worked example: the full cost of one FBA unit

Illustrative figures: a home product sells for £24.99. It weighs 350 g and its box is 20 × 10 × 8 cm.

• Size tier: small parcel. Dimensional weight is 20 × 10 × 8 ÷ 5,000 = 0.32 kg, below the actual 350 g.
• Referral fee: Home Products above £20 pay 15% on the whole price. £24.99 × 15% = £3.75.
• Fulfilment fee: small parcel up to 400 g = £3.00.
• Fuel surcharge: £3.00 × 1.5% = £0.045, about £0.05.
• Storage: the box is 1,600 cm³, or 0.0565 cubic feet. If each unit waits about a month to sell, 0.0565 × £0.76 = £0.04.

Total fees: £3.75 + £3.00 + £0.05 + £0.04 = £6.84, or 27.4% of the price. VAT at 20% adds £6.84 × 20% = £1.37, so the fees work out at £8.21 per unit including VAT. That leaves £24.99 − £8.21 = £16.78 per unit. Storage is billed monthly, not per order; it's spread across units here.

Between 15 October and 31 December the same unit costs more. Fulfilment is £3.11, the surcharge is £0.05 and storage is 0.0565 × £1.51 = £0.09. The total becomes £3.75 + £3.11 + £0.05 + £0.09 = £7.00. See our Amazon peak season 2026 fees article.

What it means for your bookkeeping

• Post the gross sale, not the payout. Record the £24.99 sale and each fee separately, rather than £16.78 as income. Netting them off understates turnover. Our FBA bookkeeping guide lists the usual accounts; agree yours with your accountant.
• Give each fee type its own account. Separate accounts show which fee is squeezing your margin.
• VAT on fees is reclaimable. Since 1 August 2024, UK seller fees billed by Amazon carry 20% UK VAT, reclaimable if you're VAT-registered. For EU store fees, take the VAT from Amazon's invoice.
• Expect mixed rates inside one settlement. A settlement that spans 15 October or 14 January will contain fulfilment fees at both peak and non-peak rates.
• Keep the dated rate card. It proves which rate applied when.

Do you need to do anything?

Peak fulfilment rates start on 15 October 2026, so check your prices now. A small packaging change can also move a product into a dearer tier.

How TrueBooks helps

TrueBooks brings each Amazon settlement into Xero automatically. It posts referral, FBA, storage and other fees on separate lines with the right UK VAT, so each settlement matches your bank deposit. See the Amazon Xero integration.