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.
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. |
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.
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.
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.
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.