Since May 1, 2013, Amazon has been collecting value-added tax (VAT) on behalf of its sellers in all countries of the European Union (EU). VAT is a consumption tax levied on the sale of goods and services in the EU.
The general VAT rate in the EU is 20%. However, there are reduced rates of VAT that apply in some EU countries, for certain goods and services. These reduced rates can be as low as 5% and are typically applied to food, books, and children’s clothing.
Some EU countries also have a “super reduced” VAT rate of 2% or 3%, which applies to specific items such as medicines and public transport.
VAT is not applied to exports of goods from the EU to countries outside the EU.
Amazon is required to charge VAT on all sales of goods and services to customers in the EU, regardless of the seller’s nationality. This includes sales by non-EU sellers who use Amazon’s Fulfilment by Amazon (FBA) service.
FBA sellers who are not registered for VAT in any EU country are required to provide Amazon with their VAT registration number before Amazon will start collecting VAT on their behalf.
If a FBA seller is not registered for VAT in any EU country, Amazon will charge VAT on all of the seller’s sales to customers in the EU, at the standard rate of 20%.
A list of EU countries where Amazon is collecting VAT on behalf of FBA sellers can be found here: https://www.amazon.com/gp/help/customer/display.html?nodeId=201890250
If you are a FBA seller and you are registered for VAT in one of the EU countries where Amazon is collecting VAT on your behalf, you can apply for a refund of the VAT that Amazon has collected on your behalf. More information on how to do this can be found here: https://www.amazon.com/gp/help/customer/display.html/?nodeId=201909040
Please note that VAT refunds are handled by the Tax Authorities in each EU country, and not by Amazon.
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