{"id":84286,"date":"2021-04-12T13:54:02","date_gmt":"2021-04-12T13:54:02","guid":{"rendered":"https:\/\/www.sellerlogic.com\/wiki\/amazon-umsatzsteuervereinbarung\/"},"modified":"2025-05-05T10:28:44","modified_gmt":"2025-05-05T10:28:44","slug":"amazon-vat-agreement","status":"publish","type":"theme_wiki","link":"https:\/\/www.sellerlogic.com\/en\/wiki\/amazon-vat-agreement\/","title":{"rendered":"Amazon VAT Agreement"},"content":{"rendered":"\n

What is the Amazon VAT Agreement?<\/h2>\n\n\n\n

The VAT agreement for Amazon sellers serves to determine whether and how much the marketplace can charge VAT on incurred costs such as monthly seller fees and other Amazon services, such as PPC advertising<\/a>.<\/p>\n\n\n\n

Until October 2018, all invoices to entrepreneurs from Germany were issued by Amazon Luxembourg. If the Amazon seller was registered for tax in Germany and had also entered their VAT ID in Seller Central, Amazon issued a net invoice referencing the so-called reverse charge procedure. With the transfer of the VAT liability to the seller, this was taken into account in the VAT advance return in Germany.<\/p>\n\n\n\n

As part of a restructuring at Amazon, since October 2018, the online giant has been issuing invoices for services related to Sponsored Ads, i.e., PPC campaigns, through local advertising subsidiaries in the UK, Germany, France, Spain, and Italy, with specified VAT.<\/p>\n\n\n\n

What effect does entering the VAT ID have on Amazon?<\/h2>\n\n\n\n

Without a registered VAT ID, Amazon charges 19% German VAT on all its services. At the same time, the seller is obligated to remit the 19% VAT to the tax office. A refund of the VAT paid twice cannot be claimed.<\/p>\n\n\n\n

With the registered VAT ID, the reverse charge procedure is applied. For the online seller, this means that they declare the VAT directly to their tax office and may offset it as input tax.<\/p>\n\n\n\n

What are the Amazon VAT agreement terms?<\/h2>\n\n\n\n

Who can use the VAT agreement?<\/h3>\n\n\n\n

If the online seller operates a business in one of the countries listed below and has a tax number from the tax authority in that country, they can submit this to Amazon via Seller Central and thereby conclude a VAT agreement with Amazon.<\/p>\n\n\n\n

For which countries is the use of the VAT agreement permitted?<\/h3>\n\n\n\n

VAT numbers from the following countries are accepted on Amazon:<\/p>\n\n\n

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