Amazon UK EPR Pay on Behalf for Packaging

In brief: Amazon UK EPR Pay on Behalf began in February 2024, when Amazon brought UK packaging EPR (extended producer responsibility) to its UK store. Sellers not established in the UK who sell packaged goods or empty packaging there were automatically enrolled in Pay on Behalf: Amazon reports their sales data and pays the eco-contributions to a producer responsibility organisation it chooses. From 1 April 2024, Amazon reserved the right to charge those eco-contributions back to the seller. At launch, Amazon said there was no annual service fee in the UK. Opting out meant withdrawing packaged products from the UK store. UK-established producers handle their own EPR obligations.

Who UK EPR Pay on Behalf affected

Seller	What happened
Established outside the UK	Automatically enrolled in Pay on Behalf; eco-contributions chargeable from 1 April 2024
UK-established producer	Comply directly under the UK rules
Non-UK seller who didn't want the service	Had to withdraw packaged products from the UK store

What happened next

The "no service fee" position didn't last: a £20 yearly fee per EPR category was added later, and from September 2026 it's charged within 30 days instead of being held in reserve — see the 2026 Pay on Behalf fee change. For the wider UK picture, including electrical goods, see UK EPR: WEEE and packaging.

A worked example

A seller based in Germany sells 15,000 packaged items a year on Amazon.co.uk. From April 2024 Amazon can pay the packaging eco-contributions on those sales and deduct them from the seller's account. The amounts depend on the packaging data Amazon holds, so the seller should check them against their own figures.

What it means for your bookkeeping

• A new deduction type. Eco-contribution charges are compliance costs. Post them to an EPR or compliance account, not to selling fees or refunds.
• Costs for UK sales specifically. Allocating them to the UK marketplace shows the true margin there.
• VAT: take the treatment from Amazon's invoice or statement for the charge.
• Timing. Charges can arrive some time after the sales they relate to; for period-end accounts, agree with your accountant whether an accrual is needed.

How TrueBooks helps

TrueBooks posts every line of each Amazon settlement to Xero, keeping deductions visible as their own lines, and shows profit by marketplace. It doesn't handle EPR registrations or payments. See the Amazon Xero integration.