It is possible that, although you have enrolled in VAT Calculation Services (VCS), there are some Amazon channel transactions for which VCS cannot perform VCS calculations. If this is the case, we will pre-fill the transactions in your Additional VAT Report so that you can easily provide the necessary fields.
This can happen due to the following reasons:
You have a refund this month for which VCS was not able to perform a VAT calculation because the original sale that the refund is linked to, was performed prior to your VAT Calculation Services activation.
You have a sale for which VCS did not perform a VAT calculation because the sales order was generated on the Amazon systems prior to your VAT Calculation Services activation.
A receipt is only generated when VCS was not able to successfully perform a VAT calculation. You can recognise receipts by the invoice number (starts with REC). There can be several reasons why VCS could issue a receipt instead of a VAT invoice:
If you are selling a product to a B2C customer and you are not registered for VAT purposes in the departure country and ship to a country in which you are VAT registered, this could cause a double taxation scenario. The sales price would be seen as a VAT inclusive price, and VCS would calculate VAT of the arrival country on top of the VAT inclusive price.
To avoid this double taxation issue, VCS will create a receipt that only mentions the VAT inclusive price.
If you sell a product to a B2B customer and ship it cross-border while you are not registered in the departure country, VCS will not be able to calculate the VAT correctly.
Therefore, VCS will create a receipt that mentions the VAT inclusive price.
Please only enter the VAT numbers available at the time of the transactions as well as the VAT calculation fields identified in the Additional VAT Report template.
The Additional VAT Report needs to be updated with these transactions as well as your other additional transactions by the 6th of every month at the latest.
You will in principle only need to provide additional information in your Additional VAT Report for the initial few months of transitioning into VAT Services on Amazon, as during this time we could have a higher number of Amazon channel refunds for the sales transactions that happened prior to your VCS activation.
After that initial period, you would only need to enter these non-calculated transactions under exceptional circumstances where a receipt (and not an invoice) was issued by VCS.