What does this report contain?
Additional VAT report contains information on your non-Amazon sales, refunds, returns, credits, EU cross-border stock movements and purchases. It can also already contain your non-calculated Amazon transactions in some cases. See What are non-calculated transactions? to learn more.
Also, in Additional VAT Report, you would need to provide details of sales made to business buyers on Amazon, in which a buyer contacted you after the sale to provide you with their VAT number so that you can invoice accordingly.
Information on the following transaction types should be included in the report:
Non-Amazon Sale: Buyer purchases good(s) from you on off Amazon channel. If you have any Multi-Channel-Fulfilment (MCF) transactions, you also need to provide that information here.
Non-Amazon Refund: All off-Amazon channel transactions where either a refund is made without the goods being returned to you, or the goods are returned at a later date, need to be provided.
Non-Amazon Return: This should be declared for return of goods by an off-Amazon channel buyer to your warehouse, when the refund of those goods has been declared separately. This transaction is solely to record the movement of goods that are returned to you.
Non Amazon Credit: If you have details in the same reporting period of both the refund you did for the items returned by your off-Amazon channel buyers (refund) and the movement of returned goods to your fulfillment center (return), you can declare these together.
Purchase: All purchases made in your VAT Services on Amazon-subscribed countries. This includes, for example, purchases of stock from a local supplier and any other local costs that are incurred. Even if a supplier did not charge you VAT, for example on an intra-Community supply of goods to you in one of the VAT Services on Amazon-subscribed countries, these might need to be declared in your foreign VAT return. Note that you are also able to declare the import VAT paid to the customs authorities on VAT Services on Amazon-subscribed countries. In principle, VAT paid on purchases and imports can be offset against the local VAT charged to your customers. Exceptions to this rule might exist, some of these can be country specific.
Import: This should include all purchases or movements of your goods which were
dispatched from outside of the European Union into Amazon-subscribed countries. This
includes, for example, the importation of goods directly into an Amazon-subscribed
country, or the importation of goods through a European Union country. whichThese
could are then be transported to an Amazon-subscribed country, either to fulfil a
sale or to replenish stock. Note that yYou are also able to declare the import VAT
paid to the customs authorities on VAT Services in Amazon-subscribed countries. In
principle, VAT paid on imports can be offset against the local VAT charged to your
customers. However, the treatment of import VAT might vary, as this will depend on
the circumstances of the importation.
Stock Movement: This should include all movements of your goods between your fulfillment centers. You only need to declare your own stock movements that are outside of the Amazon Fulfillment Network.
Amazon B2C Cancelled: If a business only provided you with a VAT number after they received a sales invoice, the Amazon B2C sales invoice needs to be corrected. This can be done by issuing a credit note to this customer, thereby cancelling the original Amazon B2C invoice. You need to provide the details of the credit note here. This credit note should fully reflect the original invoice, i.e. the values and VAT amounts should be identical (the only difference is the sign).
Amazon B2B Corrected: If a business has provided you with a VAT number after they received a sales invoice, the Amazon B2B sales invoice needs to be corrected. This can be done by issuing a credit note and a new B2B invoice. You need to provide the details of the new invoice here. The new invoice should contain the Buyer VAT number and the necessary statements required on the invoice for B2B transactions. This correction could have an impact on your VAT calculated (example: in EU cross-border supplies of goods, and if local B2B reverse charge rules apply).
More details of the information to be included in the Additional VAT Report are available in the Transaction Type Help sheet in the Additional VAT Report template.
When should I fill and upload this report?
You should fill in the Additional VAT Report by 23:59 CET on the 6th of every month. Use the template in VAT Services on Amazon, and upload the completed report in VAT Services on Amazon.
How to make changes to this report?
Download the Additional VAT report template. Update it with your transactions from previous calendar month.
If you are making changes by the 6th of the month, upload the updated report into VAT Services on Amazon, and click Generate filings.
If you are making changes after 6th of the month, click Message Tax agent. Send your updated report in the message. Your tax agent will guide you on the next steps.