After your VAT filings have been generated by your tax agent, you will be able to see your VAT payment due and the payment deadline for each respective country on the VAT Services on Amazon portal. Ensure that:
The payment for your VAT returns should reach the respective tax authority by the filing submission deadline at the latest. The table below sets out the VAT return deadlines for each country. Note that these deadlines might change each month and you must always use the payment deadline and payment instructions prepared by your tax agent, available on the VAT Services on Amazon portal, in order to make your VAT payments.
|Country||VAT return deadline|
|Czech Republic||25th of the month following the end of the VAT return period|
|France||19th of the month following the end of the VAT return period|
|Germany||10th of the month following the end of the VAT return period|
|Italy||14th of the month following the end of the VAT return period|
|Poland||25th of the month following the end of the VAT return period|
|Spain||23rd of the month following the end of the VAT return period|
|United Kingdom||31st of the month following the end of the VAT return period|
Transfer the VAT payment to the bank account numbers provided for the tax authorities of the respective country. To view your bank account details, go to View Payment Instructions.
For France, VAT payments through VAT services on Amazon should be made via Direct Debit. Once your tax agent has set up your Direct Debit for the first time, your VAT payments will be automatically debited from your account every month by the French Tax Authorities.
Once you start filing with VAT services on Amazon, follow the below instructions to check if you have been set up for Direct Debit in France:
If your tax agent is Avalara, contact our Selling Partner Support team here to get the payment reference to pay your French VAT liabilities through bank transfer but first ensure that you were not charged via Direct Debit before making any VAT payments through bank transfer.
For Spain, VAT payments must be made from a local Spanish bank account. By default, you will be able to use your tax agent’s Spanish bank account to make VAT payments to the Spanish Tax Authorities.
No action is needed from you to set-up the account. Follow the payment instructions shown on the VAT Services on Amazon portal to transfer payments to the Spanish tax agent’s account, who will then make payment to the Spanish Tax Authorities.
If your input VAT is greater than your output VAT in any given VAT return for one of your VAT Services on Amazon filing countries, then you are in a repayment position. If you are in a repayment position, the VAT liability amount in Seller Central will be shown as a negative number (for example, € -100). Some countries allow you to use the repayment amount as a credit against your future payment VAT payment amounts, while other countries will automatically provide you with a refund of the repayment amount.
The following table contains details of the general range of penalties levied by the tax authorities for late VAT payments. The application of penalties in case of infractions can be a complex and subjective legal matter, and higher penalties can apply under certain circumstances.
|UK||Late VAT payment||Penalties generally range between 0% to 15% of the VAT liability.|
|Germany||Late VAT payment||Generally 1% of the unpaid VAT per each month the payment is outstanding.|
|France||Late VAT payment||Penalties generally range between 0% to 40% of the VAT liability.|
|Spain||Late VAT payment||Penalties generally range between 5% to 25% of the VAT liability.|
|Poland||Late VAT payment||Interest on payment due|
|Czech Republic||Late VAT payment||Interest on payment due|
|Italy||Late VAT payment||Penalties generally range between 0% and 30%|