For the purposes of our French VAT return, is it only the sales which have been supplied from storage within France that counts - or is it all sales to France (including those sent from the UK).
Not a tax expert, but my understanding is once registered, all sales to french customers should be charged french VAT. Also any sales from french warehouses to another country should also have french VAT applied, except where you are already VAT registered in that customers country.
No, I think you will find that it is the country it’s actually bought it.
ie, sell it in france, then french vat
Sell it in the UK, to a french customer, then UK vat.
But I would suggest that you check with your accountant.
Many thanks for your help, I have now had the following reply from Seller Support which confirms that only the sales stored and sent from within France are liable for French TVA, but Amazon will tax all orders made by customers on French Amazon unless you opt out of being taxed on distance sales (i.e. sales from the U.K. to France). This is an important distinction if you are not VAT registered in the U.K. as you will be paying more tax than necessary in that case.
Hello from Amazon Selling Partner Support,
I understand that you want to know how filings work within VAT Services on Amazon.
In regards to this, I would like to inform you that VAT Services on Amazon will tax orders in the destination country of the order if you have a VAT number in that country. For further information on this and on the calculation methodology, please see this link here: https://sellercentral.amazon.de/gp/help/GUUQA4VY4TMHASFD?referral=A1MWIY4OXLZBVG_A9X6YT63BCWEL.
Do bear in mind that only applies if you are using Amazon’s VAT service. And just for the record, take what support tells you with a pinch of salt. More often than not they will tell you what they think you have asked.
Your accountant is still the one to go to for this kind of thing.