The Amazon VAT Transactions Report provides detailed information for sales, returns, refunds, cross border inbound, and cross border fulfillment center transfers generated through Amazon’s European Websites (amazon.co.uk, amazon.de, amazon.fr, amazon.it, amazon.es), Webstore by Amazon (WBA), and Amazon European Fulfillment Network (FBA and multi-channel fulfillment). These details can be helpful for the seller in fulfilling his VAT reporting obligations in Europe.
You are responsible for the accuracy of your data used for any reporting or tax purposes.
Detailed column information can be found in the FAQ below: What is contained in each column in the report?
Specific activity types included in the report are:
This report does not contain information relating to the fees charged by Amazon to the seller or ending inventory status.
The Amazon VAT Transactions Report will not have any fee details that are charged by Amazon to a seller. Information relating to the fees charged to your Selling on Amazon account can be located in Seller Central in the Monthly Detail and Monthly Summary Reports. You can access these reports by selecting Reports, clicking on Payments, and selecting Date Range Reports.
Information relating to reimbursements from Amazon, such as lost or damaged inventory, is not contained within the Amazon VAT Transactions Report. You can locate reimbursements for your account in Seller Central in the Monthly Detail and Monthly Summary Reports. You can access these reports by selecting Reports, clicking on Payments, and selecting Date Range Reports.
Inventory specific reports can be located in Seller Central by selecting Reports and clicking on Fulfillment. There are several reports located in the Inventory section.
You can use the Transaction Event ID to search detailed information in Seller Central. The most common information searched for an item is Order Numbers (which also contain Refund information). You can search by Order Numbers in Seller Central by selecting Orders, clicking Manage Orders, clicking Advanced Search and entering in the Order ID.
If you have an external tax advisor, you should follow their instructions on how to provide this data to them. For the privacy and security of your account, Amazon cannot share this information directly with your tax advisor. You are responsible for the accuracy of your data used for any reporting or tax purposes.
Amazon cannot help you understand your tax obligations. We provide high-level information on Europe Tax and Regulatory Considerations when Selling in Europe, but if you need further assistance on analyzing your business VAT activities, you will need to seek advice from a tax advisor. We provide a list of External Tax Advisor for Europe that form part of Amazon’s Solution Provider network.
This is considered a transfer of own goods for you, and you should report this in your returns for both the EU Member States. Removal of orders is currently not included in AVTR because we do not have all the details to update the VAT reports. You are required to work with your external tax provider to include such transactions for calculations when you file your VAT reports.
The Amazon VAT Transactions Report will contain data from August 2016 onwards. You may access this data any time from Seller Central. Data prior to August 2016 is not currently available.
No, currently reports are only available with all columns present.
You may obtain certain information from the following reports for all activity. For FBA only reports, see the second section below. Note: The Amazon VAT Transactions Report is more comprehensive than the below reports and will have a greater level of detail. Due to the added level of detail in the Amazon VAT Transactions Report, you may not be able to reconcile the information with the reports below.
For MFN and AFN activity:
For AFN (FBA) Activity Only:
The Cross-Border Inventory Movement report details information only related to Fulfillment by Amazon (FBA) international cross-border shipments. It does not contain any information related to Merchant Fulfillment Network (MFN) or domestic transactions. Amazon VAT Transactions Report is a more comprehensive report detailing a greater amount of information.
For the purpose of the Amazon VAT Transactions Report:
If an item was sent back after a refund was completed, you may see the Return information contained in a different monthly report.
Returns are represented with no monetary information in the report because they detail movement of goods only. If there are amounts refunded for a ‘Return’ they are reported in associated ‘Refund’ transaction types.
Return Delivery Fee: For FBA transactions, a buyer may choose to have the amount of return delivery charges deducted from their refund. The seller will be charged the full refund and the return delivery paid by the buyer is retained by Amazon. The amount reflected in the report is the gross amount of the refund as it impacted your seller balance.
For example, buyer purchases a 100€ FBA item. The buyer does not like the item and decides to return it. The cost for the return delivery is 8€. The EU Transaction Activity Report will show 100€ The 8€ is a charge retained by Amazon from the buyer and is not passed to the seller.
Disbursements to Buyer for Goodwill or Return Delivery: For MFN transactions, a seller may refund a buyer above the original price paid. Any amount refunded to the seller above the original sales price will not be included in the report.
For example, buyer purchases a 100€ MFN item. The buyer received the wrong item and the seller would like it returned. The cost for the return delivery is 10€ and the seller gives this amount in addition to the 100€ to the buyer. The EU Transaction Activity Report will show 100€ and the Order Detail page will show a refund of 110€ refund.
For certain transactions, MFN sellers may choose to add Restocking Fees to refunds. This amount is deducted from the buyer refund and is kept by the seller. The net amount of the refund and restocking fee will be contained within the report.
Amazon may not have information as it relates to certain fields within the report. Amazon populates the report with the best information that we have in relation to the transaction. You should review blank fields to determine if there is any information missing. These fields are present to provide sellers a location to track data for their records should they have the information.
Address Fields: Amazon may not have certain address information as it relates to the movement of goods. For any transaction that departs from a seller or buyer, Amazon may not have the accurate address information since it is not aware of the movement details. Departure information should always be provided.
VAT and VAT Exclusive Fields: The service made available by Amazon does not currently calculate VAT between the seller and buyer, for sellers who have not activated VAT Calculation Services.
VAT Amount Fields: The VAT amount charged or refunded to the buyer by the seller.
VAT Exclusive Fields: The value of the item price charged or refunded by the buyer, excluding VAT.
Statistical Fields: The service made available by Amazon does not offer the functionality to capture statistical information associated with a transaction.
Date Fields: Some date fields may be blank if Amazon does not have information on the arrival or departure date. The service made available by Amazon does not currently calculate VAT between seller and buyer, for sellers who have not activated VAT Calculation Services.
The fields for the supplier name and supplier VAT number are only required for the acquisitions of items from another 3P seller (or Amazon Retail), and so will only be populated for Sellers participating in the FBA virtual tracking program (for COMMINGLING_BUY transactions).
To allow for accurate calculation and totaling of financial values in the report, you will see negative values for refunds. You will also see negative values for Promotion amounts related to Sales activity.
To standardize the report across different regions and to allow sellers to import the activity into different types of software programs, all monetary values are represented with decimal points. Currency symbols are not contained within the report, but the currency code is detailed for each transaction if Amazon has the information.
For example: 1,299.99€ would be represented as 1299.99 in the report.
The Transaction Event ID can be searched in Seller Central and is a high level identifier for all activity associated with a transaction. Activity Transaction ID is an identifier that relates to the lower level activity to detail multiple activities for an event. For example, Transaction Event ID can be an Order Number and the Activity Transaction ID can be a Refund ID or Shipment ID.
SELLER_DEPART_VAT_NUMBER_COUNTRY is the Country associated with the SELLER_DEPART_COUNTRY_VAT_NUMBER. SELLER_DEPART_COUNTRY_VAT_NUMBER is the VAT number associated with the movement. For example, if SELLER_DEPART_COUNTRY_VAT_NUMBER is DE123456789 the SELLER_DEPART_VAT_NUMBER_COUNTRY would be DE.
|VAT Number Fields||VAT Number Country Fields|
DEPARTURE_COUNTRY and ARRIVAL_COUNTRY are associated with the country of departure and arrival relating to the reported transaction.
SALE_DEPART_COUNTRY and SALE_ARRIVAL_COUNTRY are associated with original sale activity associated with this transaction in the report. It is present for Sale, Return, and Refund transactions. For Sale, Commingling Sell and Commingling Buy transactions, SALE_DEPART_COUNTRY and SALE_ARRIVAL_COUNTRY will be the same as DEPARTURE_COUNTRY and ARRIVAL_COUNTRY. However, for Return, and Refund transactions, SALE_DEPART_COUNTRY and SALE_ARRIVAL_COUNTRY will be the reverse of DEPARTURE_COUNTRY and ARRIVAL_COUNTRY.
You may see dates from prior months in your report if the activity had associated activity in the past. For example, if a movement started on 30 September but was delivered on 2 October, you will see both dates in your report.
The date that is used to determine when a transaction is contained in your report is the TRANSACTION_COMPLETE_DATE.
According to the reporting determination logic of the Amazon VAT transactions report, some transactions are not reportable in the specific month (for example, order not yet shipped, AFN return not yet received at FC).
If you believe your report contains incorrect information, please reach out to Seller Support by clicking here or selecting Help on any Seller Central page. To ensure proper routing of your concern, please reference the name of the report: Amazon VAT Transactions Report.
As you will see from the table below, the date determining the reporting month of the Amazon VAT transactions report differs from the one used in the other reports in Seller Central.
This may lead to a timing difference between the reporting in the Amazon VAT transactions report compared to other reports.
|Transaction Type||Date determining reporting month of Amazon VAT Transactions Report||Date determining reporting month of other reports|
|MFN SALES||Shipment Date||Order Date/Last Updated Date (FBA All Orders)|
|AFN SALES||Shipment Date||reporting-date (Amazon Fulfilled Shipment Report)|
|MCF SALES||Shipment Date||reporting-date (Amazon Fulfilled Shipments Report)|
|Refund||Refund Completion Date||Event Posting Date in GMT Time zone (Payment Report)|
|AFN Returns||Received Date at Fulfillment Center||RETURNED_DATE (FBA Returns report)|
In the Amazon VAT Transactions Report only shipments which have completed the check in process in a fulfillment center within the selected month are counted for the given month.
We do not include the shipments which have a "receiving" status (that is, the shipments which are still in the process of check in). This is because the recorded quantities for the shipments are not finalized by the "receiving" state. This can be an important reason for the difference.
Please find more information in the definitions table.
This might be due to you having made a sale or issued a refund through Amazon, but not all the information which is required to calculate the VAT on the transaction is available in the VAT Calculation Services. In this case, you might need to manually add the data. Only the VAT-inclusive price of the item will be populated (that is, the gross item price). If you are using the VAT Services on Amazon, you will need to add the missing information in accordance with the instructions provided in the Additional Data Template.
For example, if you have enabled Pan-EU FBA, but you have not updated your VAT numbers for the EU7, no tax calculation will be performed in the locations where the inventory is shipped from, and where you have not provided your VAT number. In this case, if you are a user of the VAT Services on Amazon, you will be asked to update the data for your VAT number manually, by using the Additional Data Template before the VAT Services on Amazon will process your VAT filings.
If you participate in the FBA virtual tracking program, items in your inventory may be swapped with identical items owned by Amazon Retail or other FBA Sellers who have also elected to participate in the program.
When an order is fulfilled with a virtual tracked item, two (additional) VAT transactions must be reported:
When preparing your VAT reporting, these transactions should be treated the same as any of your other sale (for COMMINGLING_SELL) and purchase (for COMMINGLING_BUY) transactions. However they have been separately labeled as COMMINGLING_SELL and COMMINGLING_BUY in the TRANSACTION_TYPE field so that you are able to track the movement of your goods into and out of the virtual tracking inventory pool.
You are also still required to report the transaction with your customer. These will continue to be reported in the Amazon VAT Transactions Report as normal.
More information about the FBA virtual tracking program can be found here.