VAT Agreement and European VAT Calculation Services Methodology

If you operate a business established in one of the countries listed below and have received a tax registration number from the tax authorities in that country, you may submit it. Amazon will use this information to determine how taxes will apply on your seller commissions and, where applicable, for other Amazon services provided to you. You must read the following information carefully before submitting your tax registration number. You may submit your tax registration number only if you acknowledge and agree to all of the conditions below:

• The tax registration number you send to Amazon belongs to the business you run and from which you sell on Amazon.

• All transactions on your Amazon Seller account will be activity-related transactions performed by the activity associated with the tax registration number you submit to Amazon.

• Your tax registration number and all other information you provide is true, accurate, and current, and you will update this information immediately if there are any changes.

• All information, including tax registration number, will be collected, processed, and maintained in accordance with the terms outlined in the Amazon Services Europe Enterprise Solutions Agreement and Privacy Policy.

• Amazon reserves the right to request additional information and to confirm the validity of your seller account information (including your tax registration number) from you or from government authorities as permitted by law. You agree to provide us with such information upon request.

• Amazon reserves the right to charge you for any applicable unbilled fees if you provide a tax registration number that is determined to be invalid. You irrevocably authorize Amazon to charge your credit card for any unbilled fees.

• For sellers residing in Australia: by providing your Australian Business Number (ABN), you confirm that you are registered for Goods and Services Tax (GST).

• For sellers residing in Taiwan: by providing your Unified Business Number (UBN), you confirm that you are registered for Value Added Tax (VAT).

• For Quebec resident vendors: by providing your QST number, you confirm that you are registered for QST on or before January 1, 2019.

Countries for which tax registration numbers are accepted:

• 27 European Union member states (VAT registration number)

• United Kingdom (VAT registration number)

• Liechtenstein (VAT registration number)

• New Zealand (GST Number)

• Russia (State Registration Number)

• Switzerland (VAT registration number)

• Australia (Australian Business Number)

• Taiwan (Unified Business Number)

• Serbia (VAT registration number)

• Albania (VAT registration number)

• Belarus (VAT registration number)

• Saudi Arabia (VAT Registration Number)

• United Arab Emirates (VAT Registration Number)

• South Korea (Business Registration Number)

• Quebec (Quebec Sales Tax Number)

• Turkey (Turkish Vergi Kimlik Number - VKN)

• South Africa (VAT registration number)

• India (Goods Services Tax ID)

• Iceland (VAT registration number)

• Norway (VAT registration number)

• Armenia (VAT registration number)

• Bahrain (VAT Registration Number)

• Canary Islands (VAT Registration Number)

• Bahamas (VAT Registration Number)

• Colombia (VAT registration number)

• Singapore (Goods and Services Tax ID)

• Malaysia (VAT registration number)

Methodology for VAT Calculation Services in Europe.

1. Purpose
   This document describes the methodology we apply to calculate VAT for sellers using Amazon's VAT calculation services.

2. Scope
   The methodology described in this document applies only to orders enrolled in the VAT calculation service, for which vendors are responsible for collecting and remitting VAT to the relevant tax authorities.

   For example, as of January 1, 2021, following Brexit, Amazon is responsible for collecting and remitting VAT on certain sales of goods delivered to customers in the UK by sellers who are not registered for VAT in the UK, regardless of the value of the inventory sold. In these cases, Amazon calculates and collects VAT from the customer at the time of payment and remits these amounts directly to the UK tax authorities. Sellers will not receive the VAT amount in their settlements and will not be required to remit these amounts to the tax authority.

   For sales in Norway and EU countries, Amazon will calculate and collect VAT on orders that meet certain conditions, and pay it directly to the respective tax authorities.

3. Eligibility Criteria for VAT Calculation
   To be eligible to use VAT calculation services, vendors must have a valid VAT registration number in the countries where they maintain their inventory and require VAT to be calculated.

   Eligibility requires sellers to have valid VAT registration numbers in their respective shipping and destination countries, and to properly configure tax settings in their Seller Central account.

What to do if your account is blocked
If your account is blocked, you may want to check your email for more information about the reason for the block. You may be asked to provide additional documents or confirm information about your account. Follow the instructions in the email and contact us to resolve the situation as quickly as possible.

Conclusion
Being tax compliant is critical to the long-term success of your Amazon business. Be sure to provide accurate and up-to-date account information to avoid delays or problems with tax calculations. If you have any concerns or questions, consider consulting a tax advisor to ensure that your business is in compliance with local and international regulations.