Amazon Selling Plan Fees for UK Sellers in 2026, and How to Record Them

In brief: Amazon selling plan fees in the UK come in two forms. The Professional plan costs £25 a month before VAT, whether or not you sell anything. The Individual plan has no monthly charge but costs 75p for each item sold. Both pay referral fees and any FBA fees on top. At 34 sales a month the Individual plan costs £25.50, so most growing businesses are better off on Professional.

Amazon selling plan fees compared

	Professional	Individual
Monthly fee (excl. VAT)	£25	None
Per-item fee (excl. VAT)	None	75p per item sold
Bulk listing and reports	Yes	No
Selling Partner API (SP-API) access	Yes	No
Promotions and Amazon Business pricing	Yes	No
You set your own delivery rates	Yes, for non-media items	No, Amazon sets them
Extra users with their own logins	Yes	No

SP-API is the connection Amazon gives software for reading your orders and reports. If you plan to link accounting software to Amazon, check that it works with your plan first.

When the subscription is charged

• Billing date. The monthly fee runs from the day you signed up, and appears in the statement covering that day under Selling Fees. Its VAT invoice is in the Tax Document Library, under Seller Fee Tax Invoices.
• No live listings, no fee. You are only charged if at least one listing in any store can be bought on the billing date.
• Holiday mode still pays. Switching listings off for a holiday doesn't stop the fee. A blocked or suspended account isn't charged for that month.
• Zero lines are normal. A settlement can show a subscription line of £0. Amazon treats the plan as a monthly subscription that renews.
• Refunds are narrow. If you never used any Professional tools, you can ask for a one-off refund of up to three months, within 90 days of the payment. Low sales don't qualify.
• Several regions. If your UK account is merged with other regions, Amazon charges either the sum of each country's fee or the equivalent of US$39.99 a month. Its examples show the lower figure being charged, split between the regions. See how the merged billing works.

A worked example

Illustrative figures for three sellers, fees before VAT.

• 20 sales a month: Individual 20 × 75p = £15; Professional £25. Individual is cheaper by £10.
• 34 sales a month: Individual 34 × 75p = £25.50; Professional £25.
• 400 sales a month: Individual 400 × 75p = £300; Professional £25. Professional saves £275 a month.

A year on Professional costs £25 × 12 = £300, plus VAT of £300 × 20% = £60, so £360 in all, of which the £60 VAT is reclaimable if you're VAT-registered.

What it means for your bookkeeping

• Post it as a fee, not a sale deduction. The subscription is an Amazon selling fee. Give it its own expense account rather than netting it off sales, so you can see it alongside referral fees.
• VAT. UK subscription and per-item fees have carried 20% UK VAT since 1 August 2024. Take the figure from the seller fee invoice. Our guide to the August 2024 VAT on fees change explains the switch.
• Downgrade every region. If you leave the Professional plan, each merged store or region has to be downgraded, or the fee keeps coming while listings are active.

Do you need to do anything?

Count your monthly sales for the last few months. Below about 34 items a month, with no need for reports or an SP-API connection, the Individual plan may cost less. For the wider cost picture, see the complete guide to Amazon FBA.

How TrueBooks helps

TrueBooks brings in each Amazon settlement through SP-API and posts the subscription and every other fee to its own Xero account, with UK VAT applied by date. See the Amazon-to-Xero workflow.