If you filed some of your periodic (monthly/quarterly) VAT returns for the year outside of VAT Services on Amazon, you will need to use this template for filing your annual returns. This template will be used to collect data regarding the periods of the year that you had not been with VAT Services on Amazon.
You file periodic returns with a period frequency depending on the jurisdiction/country for which you are filing returns. In addition to periodic returns, tax authorities require you to file annual returns, once a year, every year.
Annual returns are comprised of details from each of the periodic returns you had filed (“Data from periodic returns”), along with some additional field data requested by the jurisdiction (“Additional data”).
You need to provide:
Example: if you started filing with VAT Services on Amazon from Q4 2019 – the information required is regarding the periodic returns you submitted during Q1, Q2, Q3 2019.
In this case, you need to provide box values from periodic returns for Q1, Q2, and Q3 separately for each period. See details in “How to provide data from periodic returns?” below.
For data that is not available in periodic returns, you will need to provide data for Q1-Q3 together. See details of this in “How to provide the additional data?” below.
When you navigate to the Annual returns for sellers transferring from another provider page, you will see a dashboard. Choose the country for which you are filing annual returns using the country switcher at the top of the dashboard.
Under the heading “Period”, you will find the clickable sections regarding Data from Periodic returns and Additional data. Under the headings “Status” and “Action”, you will see the following keywords indicating the stage of the process you are in. Following are the descriptions and next steps for each status message displayed in the interface:
|"Get Started"||"Start"||You have not yet started filling out the form||Start filling out the tax forms for so that we can help you file your returns|
|"Error in submitted data"||"Correct error"||There is an error in submitted data||You must correct the errors in your tax forms|
|"Completed"||"Edit"||You have provided the required data but still have time to edit it, since the deadline for providing data has not yet passed||-|
|"Annual return filing deadline has passed"||"View"||Deadline for providing data has passed. The data you submitted can no longer be edited||-|
On the form, you will see the dashboard to choose the country for which you are filing annual returns. Select the sub-heading titled “Data from Periodic returns”.
In the section below the dashboard, select the dates identifying each period from the drop down menu and provide field values for each period, taken from the corresponding periodic returns form. If you did not file any returns for a period, please checkmark the “I do not have data for this period” box for that period. Note that if you missed a return for this period, you need to checkmark the “I do not have data for this period” box and reach out to Seller Support for help in filing missed or retroactive returns.
You need to provide data from the following list of boxes for each period. Below you can find an example of a periodic return with the boxes highlighted.
For Germany Annual 2019 VAT returns:
|S.no.||Heading||Lines/boxes (“Kennzahl”) of the periodic VAT return 2019|
|1||Intra community supplies to recipients with a VAT number||line (Z)20 / Box 41|
|2||Other exempted turnover with the right to deduct (e.g. exports)||line (Z)23 / Box 43|
|3||Supplies subject to 19% VAT||line (Z)26 / Box 81|
|4||Supplies subject to 7% VAT||line (Z)27 / Box 86|
|5||Taxable Intra-Community acquisitions subject to 19% VAT||line (Z)33 / Box 89|
|6||Taxable Intra-Community acquisitions subject to 7% VAT||line (Z)34 / Box 93|
|7||Distance Sales to another Member State taxed abroad (opted in arrival country or Distance Sale threshold has been breached)||line (Z)41 / Box 45|
|8||Deductible VAT (purchases)||line (Z)53 / Box 66|
|9||VAT on Intra Community Acquisition of goods||line (Z)54 / Box 61|
|10||VAT on import||line (Z)55 / Box 62|
|11||Remaining VAT to pay||line (Z)66 / Box 83|
For Spain Annual 2020 VAT returns:
|S. no.||Heading||#Box in Periodic returns|
|1||VAT amount at 4% rate||3|
|2||VAT amount at 10% rate||6|
|3||VAT amount at 21% rate||9|
|4||Total amount taxable basis||61|
|5||Credit note sales||14|
|6||Transactions not subject to VAT or to the reverse charge with the right of deduction||15|
|7||Intra Community supplies of goods and services||59|
|8||Credit note purchases taxable basis||60|
|9||Credit note purchases||40|
|10||Export and deemed export transactions||41|
|11||Total VAT payable||46|
Annual returns require additional data as per the jurisdiction’s specific requirements. This data is not included in the periodic return forms. For periods filed with VAT Services on Amazon, we would be able to calculate this data without additional inputs. However, for the duration of the year in which you filed outside of VAT Services on Amazon, you need to provide it separately.
On the form, you will see the dashboard to choose the country for which you are filing annual returns. Select the sub-heading titled “Additional data”. In the section below the dashboard, provide field values for the whole period for which you filed VAT returns outside of VAT Services on Amazon.
For Germany Annual 2019 VAT returns:
You need to provide data regarding cross-border sales, for the period of 2019 in which you filed outside of VAT Services on Amazon.
|S.N.||Data Required||Transactions not disclosed in periodic return|
|1||Distance Sales from Germany to another member state||Total of your sale/refund transactions originating from Germany, that were sent to another Member State of European Union, and were taxed in Germany|
|2||Distance Sales from another member state to Germany||Total of your sale/refund transactions originating from another Member State of the European Union, that were sent to Germany, and were taxed in Germany|
If you need help with calculating these values, we recommend that you speak to your tax adviser. If you do not have a tax adviser, click this link to find a tax adviser.
For Spain Annual 2020 VAT returns:
These are some of the data from the periodic forms, which are divided for the annual tax return according to the VAT rate. These values were present in the periodic return forms (see column “#Box in periodic return” below) on a mixed rate basis. However, in the annual form, it is mandatory to split the values of these boxes based on their 4%, 10%, and 21% VAT rate component. We recommend that you speak to your external tax advisor if you need help in calculating these values. If you do not have a tax advisor, you can check this link to find a company to help you with tax advisory services.
|S. N.||Heading||Field name||#Box in Periodic return||Value required|
|1||IC Acquisitions - output||VAT amount (4%)||11*||Calculate the VAT liability falling in each tax rate slab|
|2||IC Acquisitions - output||VAT amount (10%)||11|
|3||IC Acquisitions - output||VAT amount (21%)||11|
|4||Domestic Purchases||VAT amount (4%)||29**||Calculate the VAT liability falling in each tax rate slab|
|5||Domestic Purchases||VAT amount (10%)||29|
|6||Domestic Purchases||VAT amount (21%)||29|
|7||Imports||VAT amount (4%)||33***||Calculate the VAT liability falling in each tax rate slab|
|8||Imports||VAT amount (10%)||33|
|9||Imports||VAT amount (21%)||33|
Following are brief descriptions of these fields:
*Box 11: Intracommunity acquisitions on goods/services. This is the VAT at the different rates on stock movements or cross border purchases of goods into Spain from other EU countries.
**Box 29: Deductible VAT on domestic purchase of goods and services. This is VAT you can re-claim back on business expenses incurred subject to Spanish VAT provided you hold a valid Spanish VAT invoice for these purchases.
***Box 33: VAT on import of goods. This is the amount of VAT you have paid when importing goods into Spain. You are entitled to claim this back as it is a business expense, provided you hold sufficient evidence of the import VAT (for example: import documentation).
We have transaction-level data for these periods within Amazon systems. You are not required to provide any additional data for Amazon-based transactions. However, for transactions that occurred outside of Amazon, you will need to provide transaction level data as per the existing process for periodic returns filing with VAT Services on Amazon.
You can make edits to the contents of your form for Germany annual 2019 VAT returns latest by December 31, 2020.
You can make edits to the contents of your form for Spain annual 2020 VAT returns latest by December 31, 2020.
If you have any questions or concerns, feel free to contact us.