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EU ecommerce VAT package Amazon seller guidance

Amazon is notifying its sellers on preparations for the launch of the 1 July 2021 EU VAT ecommerce package. This withdraws distance selling thresholds, the €22 import VAT exemption and makes marketplaces like Amazon liable for their sellers’ transactions in certain cases.

From 1 July 2021, Amazon will collect VAT on the following sales of goods delivered to B2C customers in the EU ordered through any Amazon store where;

  1. Goods are delivered from inventory stored outside the EU with a parcel value of up to EUR 150 – This is referred to as the Import One-Stop Shop; or
  2. Goods are delivered from inventory stored in the EU where you, the Selling Partner, are not established in the EU.

When either of these supplies take place, Amazon will calculate and collect EU VAT from the customer at checkout and remit this directly to the EU tax authorities. You will not receive the EU VAT amount in your disbursements and will not be required to remit these amounts to the EU tax authorities.

Sellers or marketplaces can check the right VAT calculations on individual or batch transactions with our Advisor and Auditor services.

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