Product Tax File

1. What is the Product Tax File?
2. What does the Product Tax File contain?
3. Why aren't all of my products in the Product Tax File?
4. How often should I review my Product Tax File?
5. How do I make changes to my Product Tax File?
6. Does the Product Tax File impact my VAT payment amount?

What is the Product Tax File?

The Product Tax File is a template used to obtain additional information about each of the products which you sell on Amazon. This information is needed to complete your VAT filings - in particular, the filings which report the physical movement of your goods throughout the EU. The Product Tax File has been prepopulated with the products which are listed on an EU marketplace.

What does the Product Tax File contain?

The Product Tax File contains the details of any of your products that have been sold, refunded or returned in any of your VAT Services on Amazon filing countries within the past 3 months.

The following table sets out all of the information required for each product in the Product Tax File. The information in the Product Tax File has been pre-populated by VAT Services on Amazon based on information that you have previously provided, so that you just need to review the information, and update it if necessary. It is your responsibility to ensure that the information pre-populated is correct.

Field name	Definition and use	Accepted values	Example	How is this field pre-populated by VAT Services on Amazon
FORMAT_ERROR	Identifier to indicate the error on entered information	Format error	Format error	Not applicable
ASIN	Amazon Standard Identification Numbers (ASINs) are unique blocks of 10 letters or numbers that identify items.	Alphanumeric string of 10 characters	B000WON1Z0	This has been populated by VAT Services on Amazon based on listing information which you have previously provided.
ITEM_SKU	Alphanumeric string; 1 character minimum in length and 40 characters maximum in length	Alphanumeric string of maximum 40 characters in length	15700	This has been populated by VAT Services on Amazon based on listing information which you have previously provided.
ITEM_NAME	A short title for the product, including the color and size if applicable	An alphanumeric string; 1 character minimum in length and 500 characters maximum in length	Lenovo IdeaPad 10.1-inch Netbook	This has been populated by VAT Services on Amazon based on listing information which you have previously provided.
COST_PRICE_OF_ITEM	The price which you paid to your supplier for the item.	Numeric string	10	The cost price of items is assumed to be equal to your original listing price of the items on your primary EU marketplace.
COST_PRICE_OF_ITEM_CURRENCY	Currency used for the item's cost price.	Acceptable values: EUR and GBP	EUR	The currency is assumed to be the currency of your original listing price on your primary EU marketplace.
ITEM_PRICE_ON_AMAZON I	Item price listed on Amazon	Numeric string	40	This is your original listing price of the items on your primary EU marketplace.
ITEM_PRICE_ON_AMAZON_CURRENCY	Currency of item price listed on Amazon	Acceptable values: EUR and GBP	EUR	This is the currency of your original listing price of the items on your primary EU marketplace.
ITEM_MANUFACTURE_COUNTRY	ISO code that indicates the country where the product was manufactured.	Valid ISO 2-character country code string; See https://www.iso.org/obp/ui/#search	FR	This is assumed to be your country of your primary business address.
COMMODITY_CODE	Code used to classify goods for import and export.	Numeric string of maximum 8 characters; refer to: https://www.uktradeinfo.com/TradeTools/ICN/Pages/ICNhome.aspx	71131100	The commodity code is pre-populated to the best of our understanding based on the product description you have provided for your items. If you need to update your commodity code, please refer the link here.
STATISTICAL_CODE_FR	Additional coding describing product characteristics for FR. Note: This value is required only for selected commodity codes. If it is required for your commodity code selection, you will be prompted in the file.	Numeric string of maximum 2 characters; refer to https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2019/accueil.htm	2	This is based on the commodity code that has been provided for your items.
STATISTICAL_CODE_CZ	Additional coding describing product characteristics for CZ. Note: This value is required only for selected commodity codes. If it is required for your commodity code selection, you will be prompted in the file.	NNumeric string of maximum 2 characters; refer to https://www.czso.cz/csu/czso/intrastat	20	This is based on the commodity code that has been provided for your items.
COMMODITY_CODE_SUPPLEMENTARY_UNIT	Additional unit of measurement used for select items. Note: This value is required only for selected commodity codes. If it is required for your commodity code selection, you will be prompted in the file.	Alphanumeric string of 10 characters maximum in length; refer to: https://www.uktradeinfo.com/TradeTools/ICN/Pages/ICNSupplementaryUnits.aspx	Carat	This is based on the commodity code that has been provided for your items.
ITEM_QTY_SUPPLEMENTARY_UNIT	Value used for the additional unit of measurement. Note: This value is required only for selected commodity codes. If it is required for your commodity code selection, you will be prompted in the file.	Alphanumeric string of 20 characters in length; refer to: https://www.uktradeinfo.com/TradeTools/ICN/Pages/ICNSupplementaryUnits.aspx	15	This is assumed to be "1".
TRANSPORTATION_MODE_FBA_INBOUND	Mode of transport used by the merchant to send shipments to Amazon FC.	Alphanumeric string of 40 characters maximum in length; Please refer to https://www.uktradeinfo.com/TradeTools/ICN/Pages/ICNSupplementaryUnits.aspx	CONSIGNMENT_BY_POST	This is assumed to be "CONSIGNMENT_BY_POST" unless otherwise indicated.
TRANSPORTATION_MODE_MFN_ORDERS	Mode of transport used by merchant to send shipment to buyer.	Alphanumeric string of 40 characters maximum in length; Please refer to https://www.uktradeinfo.com/TradeTools/ICN/Pages/ICNSupplementaryUnits.aspx	CONSIGNMENT_BY_POST	This is assumed to be "CONSIGNMENT_BY_POST" unless otherwise indicated.
DELIVERY_CONDITIONS_MFN_ORDERS	Delivery/Incoterms are a series of pre-defined commercial terms published by the International Chamber of Commerce (ICC) to clearly communicate the tasks, costs and risks associated with the transport and delivery of goods.	Alphanumeric string of 3 characters maximum in length; refer to: http://www.iccwbo.org/products-and-services/trade-facilitation/incoterms-2010/the-incoterms-rules/	DAP	This is assumed to be "DAP" unless otherwise indicated.

Do I need to review all of the information in the Product Tax File?

If you do not file Intrastat reports in any of your VAT Services on Amazon filing countries, then you only need to review the COST_PRICE_OF_ITEM and COST_PRICE_OF_ITEM_CURRENCY fields to ensure that your VAT returns will be accurate.

However, if you file Intrastat reports in any of your VAT Services on Amazon filing countries, you should ensure that you review all of the details for your products within the product tax file.

Why aren't all of my products in the Product Tax File?

To make your product tax file is as simple as possible, VAT Services on Amazon will only populate the details of any of your products that have been sold, refunded or returned in any of your VAT Services on Amazon filing countries within the past 3 months. This is to ensure that you are only reviewing the information for those products which might be included on the current VAT filings for any of your VAT Services on Amazon filing countries.

How often should I review my Product Tax File?

You should review your product tax file each month before reviewing the VAT filings prepared by your tax agent, as new products may have been sold, refunded or returned in one of your VAT Services on Amazon filing countries during the most recent month.

How do I make changes to my Product Tax File?

1. Download your pre-filled product tax file from the View Product Tax File page on Seller Central.
2. Review the product tax file, and update with the latest information if you need to make any changes.
3. Save the product tax file as a Unicode text file.
4. Click Upload updated information and upload your updated product tax file.

Does the Product Tax File impact my VAT payment amount?

Most of the information provided in the Product Tax File should not impact your VAT payment amounts. This is because the information in your Product Tax File is only necessary to report the physical movement of your products between EU countries on the Intrastat reports.

The cost price, and the currency of your cost price, are the only details which may be included on your VAT returns. This is because cross-border stock movements between EU countries are taxable transactions for VAT purposes, even though the goods have not yet been sold and there is no cash outflow. Any transactions between you and a customer will always use the sale price to calculate the VAT due, and not the cost price. However, there is no sale price where you are simply moving your inventory (either between Amazon Fulfilment Centres or between your private warehouses), and this is why the cost price is required in this case.

VAT is calculated and reported on movements of inventory between EU countries in the destination country. However, there is no impact on the VAT liability, because any VAT calculated on the movement of inventory is declared and recovered simultaneously - the net impact of the reporting is nil.