Amazon Accounting Files: Declare VAT with the Amazon Transaction Report

Are you an Amazon seller and VAT is... how to put it... a bit of a jungle? Between local sales, distance sales, intra-community deliveries, stock transfers... it's easy to get lost! And to declare all this correctly, you need the right documents.

Good news: Amazon provides you with an absolutely essential file to simplify your life: the Amazon VAT Transaction Report. This is THE goldmine of Amazon accounting and tax information you need to calmly declare VAT on your sales.

Where to find this famous report? Nothing could be simpler: go to your Seller Central, then Reports > Fulfilled by Amazon > Taxes. That's where this precious sesame is hidden.

What you'll find in this guide

• How to download the Amazon transaction report by following this path: Seller Central, then Reports > Fulfilled by Amazon > Taxes
• How to find local sales, distance sales, stock transfers and intra-community deliveries in the report
• The other essential accounting documents to retrieve for complete accounting

How to download the Amazon transaction report?

Now that you know why this report is your best friend, let's get down to practical matters: how to download it, step by step. It's really simple, I promise, even if we sometimes feel like we're getting lost in Seller Central, let's admit it 😉.

Here's the procedure you can apply right now:

1. Access Seller Central

Go to the Amazon Seller Central website and log in with your usual credentials. You should know the way by now 😉.

2. Go to the reports tab

• Once logged in, locate the main menu at the top of the page
• Click on the "Reports" tab. This is the gateway to all important documents

3. Select the Amazon VAT Transaction Report

• In the "Reports" menu that has expanded, look for the "Fulfilled by Amazon" option (sometimes abbreviated as "FBA")
• Then click on "Taxes" in the submenu that appears
• Finally, and this is it, the star of the day, click on "Amazon VAT Transaction Report". You're almost there!

4. Choose the period and download

• You arrive at the report download page
• Select the month for which you want to obtain the report. Generally, we do it by month, it's simpler for accounting
• Choose the download format that suits you best. CSV format (.csv file) is often the most practical for opening with Excel or accounting software
• Click on the "Request Download" button. Amazon will then generate your personalized report
• Once generated (it may take a few moments), you can download the file to your computer. And there you have it!

💡 Useful resources to go further

• Seller Central: Amazon's help center is a mine of information, particularly on VAT reports
• NOÉ: Our accounting firm specializing in Amazon explains in detail how to prepare your OSS declaration

⚠️ Important information about Amazon VAT to keep in mind

• Detailed reports: Amazon is pretty well designed on this one! The reports are really detailed and give you all the information for your VAT declarations
• VAT regulations: Be careful, VAT is a serious subject and it changes depending on the countries where you sell. This report helps you, but you still need to know the rules well!

What accounting and VAT information is in the Amazon transaction report?

There you have it, you have your CSV file in hand. You open it... and there, uh... how to put it... 36 columns, numbers and codes everywhere, what does it mean? 😉 Don't panic! We'll break down the essential information for your VAT together.

Basically, in this report, Amazon does the work for you by grouping all your sales, but classifying them by type of VAT operation. That's what's great! You'll find in particular:

• Amazon local sales: Those also called "domestic sales"
• Distance sales: the famous OSS VAT regime. Essential to know if you sell abroad with a single stock in your country!
• Intra-community deliveries: Only for B2B sales, we'll come back to that
• Stock transfers: Less common, but important to understand if you use Amazon's storage service (FBA)

In summary, this report is your VAT dashboard for Amazon. It allows you to clearly distinguish the different types of sales and know which VAT regime they are subject to.

Amazon local sales

So, what exactly do we call "Amazon local sales"? It's simply when you sell a product that is stored in a country and you deliver it to a customer located in the same country. Logical, right? 😉

How does VAT work on these local sales?

Well, it's quite simple in theory: you apply the local VAT rate of the country where the sale takes place. And this VAT, you must declare it on your local VAT return, the one you file with the tax administration of that country. So far, so good.

Where to find local sales in the Amazon report?

In your famous CSV report, the simplest thing is to use filters. You can filter the columns:

• "Departure country" (the product shipping country)
• "Delivery country" (the customer's country)

For local sales, these two columns should indicate the same country. Easy, right?

⚠️ Expert Advice: Watch out for B2B sales in Italy and Spain!

Here, there's a small point of vigilance, especially if you sell to professionals (B2B), via Amazon, in Italy or Spain. In these countries (and others), it's possible that some local sales are invoiced without VAT. Why? Because if a local Italian or Spanish company communicates its VAT number to you at the time of order, it benefits from a mechanism called VAT reverse charge.

In short, for local B2B sales in these countries, you don't have the right to collect VAT as a foreign seller not established. You must sell "tax-free", with reverse charge. It's up to the professional buyer to declare and pay the VAT.

📋 Summary for Amazon local sales

• Definition: Storage and delivery in the same country
• VAT: Local VAT rate, to be declared on the local VAT return
• Amazon Report: Filter "Departure country" and "Delivery country" identical
• Specificity: Possible B2B reverse charge in Italy/Spain (tax-free sale, declaration as exempt)

Distance sales: the OSS VAT regime for FBA sales

So, distance sales, what is it in VAT language? It's simple: it's when you sell a product that is stored in an EU country and you deliver it to an individual customer (B2C) located in another EU country. That's intra-community distance selling.

What's the OSS principle?

Instead of registering everywhere, you can now declare and pay VAT on all your distance sales in a single EU country: your country of establishment. Then, it's this country that takes care of transferring the VAT to the countries concerned. Much simpler, right?

And in the Amazon report, how do we spot these OSS sales?

That's where the Amazon VAT Transaction Report becomes even more valuable! Amazon has thought of everything and clearly indicates sales that fall under the OSS scheme. In your CSV report, you'll find B2C distance sales under the code "UNION-OSS". It's this code that indicates that the sale is a distance sale under OSS.

The VAT collected is that of the customer's country!

This is an important point to remember: for OSS sales, the VAT you must collect is that of the customer's delivery country. For example, if you sell a product stored in France and delivered to an individual in Germany, you must apply the German VAT rate. Your Amazon report will normally indicate the VAT rate to apply for each OSS sale.

📚 Our useful resources on the One-Stop-Shop

To become an OSS Amazon expert, we recommend consulting our complete guide on preparing the OSS declaration for Amazon sales.

Intra-community deliveries

Here we enter the world of B2B distance sales within the European Union. In short, intra-community deliveries are sales you make to professional customers (companies) located in another EU country than where your products are stored.

The VAT particularity of intra-community deliveries: reverse charge

On these B2B intra-community sales, you don't invoice VAT to your professional customer. This is the principle of VAT reverse charge. As a seller, you sell "tax-free" and it's the professional buyer who will declare and pay VAT in their own country. It's a mechanism to avoid double taxation and simplify B2B intra-community exchanges.

How to find intra-community deliveries in the Amazon report?

Your Amazon VAT transaction report is once again your ally! To identify intra-community deliveries, you'll look for B2B sales (to companies) that are invoiced without VAT. The report should normally give you this information. Be attentive to columns that indicate:

• The type of customer (individual or professional)
• The VAT rate applied (normally 0% for intra-community deliveries)

⚠️ Declaring intra-community deliveries is MANDATORY!

Even if you don't collect VAT on intra-community deliveries, you absolutely must declare them! They must appear in two places in your declarations:

1. On your local VAT return (that of your country of establishment): you must mention them in the section reserved for intra-community deliveries

2. On the ERTVA declaration (or EC Sales List): This is a specific declaration that summarizes all your intra-community sales by customer VAT number. It allows the tax administrations of each country to verify intra-community flows of goods

Stock transfers

So, stock transfers, what exactly are we talking about in Amazon jargon? We're talking here about movements of goods between Amazon storage warehouses (the famous distribution centers, or "FC" for Fulfillment Center). These transfers, also called inter-stock deliveries, are generally carried out for two main reasons:

• Replenishment: To rebalance your stocks between different warehouses based on demand and your sales forecasts
• Sales peaks: To quickly route stocks to warehouses located in geographical areas where you anticipate high demand (promotional operations, end-of-year holidays, etc.)

And VAT in all this, how does it work for stock transfers?

This is where you need to understand a subtlety: Amazon stock transfers (as such) are not considered sales and are therefore not subject to VAT. They are internal movements of your own goods.

However, be careful! Even if it's not a sale, stock transfers have VAT consequences and must be declared. Why? Because they are considered as intra-community deliveries of your own goods. In short, when you transfer stocks from country A to country B, the tax administration considers that you are carrying out:

• An intra-community delivery (from country A)
• An intra-community acquisition (on arrival in country B)

Even if you own the goods at each stage!

Where to find stock transfers in the Amazon report?

In your VAT transaction report, stock transfers are clearly identified under the code "FC_Transfer". It's this code that allows you to easily spot these specific operations.

How to declare Amazon stock transfers?

It's a bit technical, but here are the main lines: you must declare these stock transfers in the country of departure of the goods, in two places:

1. On your local VAT return (in the country of departure): you must mention them in the "intra-community deliveries" section. Even if it's not a sale to a customer, it remains an intra-community delivery of your goods

2. On the ERTVA or EC Sales List declaration (still in the country of departure): you must also include them in this declaration, indicating your own VAT number as the "customer" VAT number (since it's an internal transfer)

Other Amazon accounting documents to retrieve: Commissions, FBA fees, logistics

Well, we've seen how to retrieve the transaction report to declare your sales. That's great. But to have complete and reliable accounting, you can't stop there! It's crucial to also retrieve all Amazon fee invoices. Why? Because these fees (commissions, FBA fees, logistics, etc.) are expenses deductible from your taxable result. And to be able to deduct them, you must of course have the supporting documents, i.e. the invoices.

What types of Amazon fee invoices should you retrieve?

Basically, you need to retrieve all invoices that correspond to the fees Amazon charges you for its services:

• Sales commissions: The percentage Amazon takes on each sale. It's a significant expense, so invoice essential!
• FBA fees (Fulfilled by Amazon): If you use Amazon's logistics (storage, shipping, customer service), you have FBA fees. Again, invoices to retrieve
• Storage fees: Related to storing your products in Amazon warehouses
• Advertising fees (Amazon Ads): If you advertise on Amazon to promote your products
• Other miscellaneous fees: Subscription fees, processing fees, etc. In short, everything Amazon charges you!

How to retrieve these Amazon fee invoices in Seller Central?

Again, Amazon has planned ahead and allows you to easily find and download your fee invoices. Here's how to proceed:

1. Access Seller Central: Log in to your Amazon seller account Seller Central, as usual

2. Reports: In the main menu, hover over the "Reports" tab. It's always our starting point for important documents

3. Click on "Tax Documents": In the "Reports" dropdown menu, this time click on "Tax Documents". This is where invoices are grouped

4. Fee invoices:

   • You arrive at the "Tax Documents" page
   • Make sure you're on the "Fee invoices" tab. This is where you'll find invoices for commissions, storage, etc.
   • You can filter by period (month, quarter, year) to more easily find the invoices you're looking for
   • You can then download invoices in PDF format

💡 My expert advice

Get into the habit of downloading your Amazon fee invoices regularly, for example every month. That way, you won't find yourself at the end of the financial year having to retrieve invoices over several months, which can be tedious. A small reflex to adopt to simplify your life!

The Amazon VAT Transaction Report: Your Ally for managing your accounting and VAT

And there you have it, you now have all the cards in hand to master the Amazon VAT Transaction Report! We've done quite a tour together, haven't we? 😉

📋 Let's quickly recap the key points to remember

1. The Amazon VAT Transaction Report is THE essential document to correctly declare VAT on your Amazon sales. It's easily found in your Seller Central (Reports > Fulfilled by Amazon > Taxes)

2. It allows you to clearly distinguish the different types of sales (local, OSS, intra-community, stock transfers) and know the VAT regime applicable to each

3. For local sales, don't forget the specificity of B2B reverse charge in Italy and Spain

4. For distance sales (OSS), VAT is that of the delivery country and declaration is made via the OSS one-stop shop

5. Intra-community deliveries (B2B) are invoiced tax-free (reverse charge) but must be declared on your local VAT return and ERTVA

6. Stock transfers (FC_Transfer), although not subject to VAT as such, must be declared as intra-community deliveries of your own goods

7. Finally, don't forget to retrieve your Amazon fee invoices (commissions, FBA, etc.) in the "Tax Documents" section of your Seller Central. These are deductible expenses for your accounting!

By mastering this Amazon VAT Transaction Report and following our advice, you're already much better equipped to manage the VAT of your Amazon activity and avoid unpleasant surprises.

Our job: simplifying life for Amazon sellers

At NOÉ, that's exactly our job to simplify accounting and VAT for Amazon sellers like you. With our specific expertise in cross-border e-commerce and our perfect knowledge of Amazon specificities, we support you in:

• Analyzing and exploiting your Amazon reports
• Preparing your VAT returns (local, OSS, ERTVA)
• Optimizing your tax structure
• Complete management of your e-commerce accounting

Why choose NOÉ for your Amazon accounting?

✅ Amazon expertise: We perfectly know Amazon reports and tax specificities ✅ International e-commerce specialists: OSS VAT, IOSS, stock transfers... we master it! ✅ Personalized support: A dedicated expert who understands your business ✅ Advanced technology: Automation and integration with your e-commerce tools ✅ Peace of mind: Focus on your sales, we take care of the rest

Book an appointment with our experts to discuss your Amazon activity and discover how we can simplify your life!