Amazon seller news

Amazon VAT and Tax Changes

Amazon VAT and tax changes affecting UK sellers — Marketplace Facilitator VAT, the EU VAT package, VCS, EPR and establishment checks.

21 articles

• How Amazon passes on the EU's €2 customs handling fee to UK sellers

  From 1 November 2026, FBM carriers bill you €2 per line item on parcels sent into the EU, while Remote Fulfilment adds it to the customer's price. What to record.

  Announced 30 October 2026

• UK Budget 2026 for online sellers: the changes and when they start

  The Budget keeps the main tax rates unchanged but sets new rules for marketplace VAT, small traders, imports and invoices between 2027 and 2029.

  Announced 28 October 2026

• Budget 2026 confirms marketplaces will collect VAT for UK sellers from 2027

  From October 2027, marketplaces such as Amazon are set to collect the VAT on goods sold by VAT-registered UK sellers, and by others selling over £90,000 on one platform.

  Announced 28 October 2026

• Amazon lets sellers download the VAT Transactions Report mid-month

  From 3 November 2026 the Amazon VAT Transactions Report (AVTR) can be pulled mid-month, with data to three days before you ask, plus a new last-updated column.

  Announced 26 October 2026

• EU sets a €2 customs handling fee per item from 1 November 2026

  From 1 November 2026 the EU charges €2 per item on goods sold online and imported from outside the EU, on top of the €3 duty. What it costs and how to record it.

  Announced 16 September 2026

• HMRC consults on making Amazon account for VAT on UK sellers' sales

  HMRC's consultation (23 June to 18 August 2026) proposed making marketplaces liable for VAT on UK businesses' sales. The Budget on 28 October 2026 confirmed it from October 2027.

  Announced 23 June 2026

• The EU's €3 customs duty: what UK Amazon sellers need to know

  Since 1 July 2026, parcels worth €150 or less sent into the EU from outside carry a €3 duty per item — hitting Remote Fulfilment and FBM from the UK.

  Announced 18 June 2026

• Amazon's VAT Calculation Service now calculates VAT per shipment

  Since 1 June 2026, VCS calculates VAT on the invoice total by tax rate instead of per unit, so multi-unit orders can show slightly different VAT.

  Announced 8 April 2026

• Amazon collects Swiss VAT on sales to Switzerland from 2025

  From 1 January 2025, Amazon charges and pays Swiss VAT on orders delivered to Switzerland, regardless of the seller's VAT registration.

  Announced 16 December 2024

• Amazon now uses tax authority data to decide where you're established for VAT

  Since September 2024, Amazon uses tax authority data to decide VAT establishment; non-established sellers' domestic B2B sales use reverse charge with no VAT.

  Announced 11 September 2024

• Amazon closes VAT Services on Amazon in October 2024

  VAT Services on Amazon closed on 31 October 2024; tax providers took over filings and began billing sellers directly.

  Announced 16 August 2024

• How Amazon's VAT Calculation Service changed for B2B sales, 2022–2025

  VCS changes for B2B sales: Italian SDI reporting, electronics reverse charge, establishment by registered business address from August 2024, and shorter invoice numbers from 2025.

  Announced 24 July 2024

• Amazon moves seller services to Amazon EU S.à r.l. and adds VAT to fees

  From 1 August 2024, seller services and fee invoices moved from Amazon Services Europe to Amazon EU S.à r.l.; UK-established sellers are billed by the UK branch with VAT.

  Announced 30 May 2024

• Amazon's UK VAT establishment checks can pause your payouts

  Amazon may ask sellers to prove where their business is established for UK VAT, and can temporarily restrict payouts while it checks.

  Announced 2 February 2024

• Pan-European FBA with one VAT number: Amazon's call-off stock option

  Call-off stock lets Pan-EU FBA sellers with one VAT number in DE, FR, IT or ES store stock in the others, with Amazon buying each unit at the moment of sale.

  Announced 29 November 2023

• Business customer invoices on Amazon: VCS and Invoice by Amazon

  Business orders need a VAT invoice within one working day of dispatch; VCS automates this, and Invoice by Amazon makes Amazon the seller of record to the business buyer.

  Announced 22 September 2022

• Amazon may buy your FBA products to sell in other countries

  Amazon may purchase your FBA stock at your listed price to sell in other countries' stores, issuing self-billed VAT invoices you must keep; opting out is free.

  Announced 12 June 2021

• The EU's July 2021 VAT e-commerce rules and what they meant on Amazon

  From 1 July 2021, Amazon collected EU VAT on consumer sales by non-EU sellers (IOSS imports up to €150 and EU-stored stock); distance-selling thresholds were replaced by OSS.

  Announced 24 May 2021

• Germany's VAT number rules for Amazon sellers, 2021–2022

  From 1 July 2021, a German or EU VAT number replaced the §22f certificate for sellers needing German VAT registration; from 2022 name and address had to match BZSt records.

  Announced 17 May 2021

• Amazon's Invoice Defect Rate: the 5% rule for business orders

  Since April 2021, sellers must provide a downloadable invoice or receipt for at least 95% of Amazon Business orders within one business day, or risk deactivation.

  Announced 5 January 2021

• Brexit and Amazon: the UK VAT and cross-border changes of January 2021

  From 1 January 2021, Amazon collected UK VAT on imports up to £135 and on overseas sellers' UK stock; UK–EU Pan-EU transfers and cross-border EFN ended.

  Announced 3 December 2020