Amazon Sales on Your VAT Return: Box 1, 4, 5, 6 and 7 Explained

Short answer: for a UK VAT-registered Amazon seller, VAT on UK sales goes in Box 1; VAT on Amazon fees and advertising goes in Box 4; Box 5 is the difference; all sales excluding VAT — including exports and Marketplace Facilitator orders — go in Box 6; and Amazon fees and other purchases excluding VAT go in Box 7. Reserves, transfers and reimbursements stay off the return.

Box by box

Box	What it is	Amazon items that go in it
1	VAT due on sales	VAT on UK sales and shipping, less VAT on UK refunds; reverse-charge VAT on fees before August 2024
2	VAT on EU acquisitions	Northern Ireland goods only — usually nil
3	Total VAT due	Box 1 + Box 2
4	VAT reclaimed	VAT on Amazon fees (from August 2024), advertising and stock purchases; reverse-charge VAT on fees before August 2024
5	Net VAT to pay or reclaim	Box 3 − Box 4
6	Total sales excluding VAT	UK sales net of VAT, exports, Marketplace Facilitator orders; reverse-charge fee values before August 2024
7	Total purchases excluding VAT	Amazon fees, advertising and stock, net of VAT; reverse-charge fee values
8 / 9	Goods to / from the EU	Northern Ireland only — usually nil

What stays off the return

Reserve held and released — it's your own money being moved.
Transfers and micro-deposits — payments, not supplies.
Inventory reimbursements — compensation for lost or damaged stock rather than a sale.
The payout itself — it's the net of everything above, so counting it too would double up.

A worked quarter

A VAT-registered seller's quarter on Amazon.co.uk, after August 2024:

Item (as shown in settlements)	Amount	Treatment
UK sales, including VAT	£12,000	£10,000 net + £2,000 VAT
Exports and Marketplace Facilitator orders	£1,500	Zero-rated
Amazon fees and FBA, including VAT	£2,400	£2,000 net + £400 VAT
Advertising, including VAT	£600	£500 net + £100 VAT
Reserve held	£300	Not on the return

The Amazon part of the return comes out as:

Box 1: £2,000
Box 4: £500 (£400 fees + £100 advertising)
Box 5: £1,500 to pay
Box 6: £11,500 (£10,000 + £1,500)
Box 7: £2,500 (£2,000 + £500), plus stock and other purchases

The usual Amazon errors on VAT returns

Box 6 built from the payout instead of full sales.
Exports or Marketplace Facilitator orders charged at 20% — Box 1 too high.
Exports left off completely — Box 6 too low.
Fee VAT missed after August 2024 — Box 4 too low.
Reverse charge missing before August 2024 — Boxes 1, 4, 6 and 7 all too low.

Checking your return with TrueBooks

TrueBooks' VAT audit view breaks each quarter down by Box 1, 4, 5, 6 and 7 from the same data it posts to Xero, so you can check Xero's return against it before you submit. See the Amazon Xero integration.

General information for sellers based in Great Britain, not tax advice. Check your position with your accountant.

Frequently asked questions

Do I report my Amazon sales at the payout amount or the full sales value?

The full sales value, excluding VAT, in Box 6. Amazon's fees are a separate cost in Box 7. Reporting only the payout understates both your turnover and your purchases.

Do Boxes 8 and 9 apply to Amazon sellers?

Only for movements of goods between Northern Ireland and the EU. For a seller based in Great Britain selling through Amazon, Boxes 8 and 9 are normally zero.

Why doesn't my Box 6 match my Amazon sales report?

Box 6 excludes VAT and includes all supplies, while Amazon's sales reports usually show VAT-inclusive prices and may include orders from other marketplaces or periods. Compare like with like: net of VAT, same marketplace, same dates.

Amazon Sales on Your UK VAT Return