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This article applies to selling in: United Kingdom

Making VAT payments

Payment Procedure

After your VAT filings have been generated by your tax agent, you will be able to see your VAT payment due and the payment deadline for each respective country on the VAT Services on Amazon portal. Please ensure that:

  1. For all VAT payments to the authorities, you must provide the correct reference number during transfer, which has been provided by your tax agent in the payment instructions on the VAT Services on Amazon portal; and,
  2. Your VAT payment reaches the tax authorities before the deadline.

Payment deadlines

The payment for your VAT returns should reach the respective tax authority by the filing submission deadline at the latest. The table below sets out the VAT return deadlines for each country. Please note that these deadlines might change each month, and you should always use the payment deadline and payment instructions prepared by your tax agent, available on the VAT Services on Amazon portal, in order to make your VAT payments.

Country VAT return deadline
Czech Republic 25th of the month following the end of the VAT return period
France 19th of the month following the end of the VAT return period
Germany 10th of the month following the end of the VAT return period
Italy 14th of the month following the end of the VAT return period
Poland 25th of the month following the end of the VAT return period
Spain 23rd of the month following the end of the VAT return period
United Kingdom 31st of the month following the end of the VAT return period

VAT payment to the UK, Italy, Germany, Poland, France, Spain and the Czech Republic

Transfer the VAT payment to the bank account numbers provided for the tax authorities of the respective country. Click View Payment Instructions to view your bank account details.

VAT payment in France

For France, VAT payments should be made via Direct Debit. Once your tax agent has set up your Direct Debit for the first time, your VAT payments will be automatically debited from your account every month by the French tax authorities.

Once you start filing with VAT services on Amazon, here is how to check if you have been set up for Direct Debit in France:

  1. In the top ribbon on Seller Central, go to Reports and select File your VAT.
  2. Proceed to the View Filings & payment details page.
  3. In case you do not see France in the list of countries with your VAT filings, it may be caused by one of the following reasons:
    1. You did not select France as one of the countries you want to file VAT for while joining VAT Services on Amazon.
    2. Your French VAT number has not been issued yet. In such a case, your tax agent will contact you with Direct Debit details after your VAT number is issued.
    3. Your French VAT number has been issued. However, it takes some time to set up your account for filing.
  4. If you can see France in the list of countries, click View Payment Instructions on the top of the page, and find France in the list of countries’ payment instructions.
  5. In case the DIRECT DEBIT option is available in the VAT Payment Reference column, it means that your tax agent did the first part of Direct Debit setup. As a second part of the setup, we will send you the document – titled ‘MANDAT DE PRELEVEMENT SEPA INTERENTREPRISES’. You will need to sign it, forward it to your bank and ensure that your bank validates the information prior to the French VAT liability due date to complete your Direct Debit setup. Once done, French VAT payments will be debited directly from your bank account before the deadline.
  6. If you cannot see the DIRECT DEBIT option in the VAT Payment Reference column, and you are willing to set it up, please contact our Seller Support team.
Note: In case your bank does not support Direct Debit, please contact our Seller Support team to enable a regular bank transfer functionality that would allow you to make payments to the French Tax Authorities account.

VAT payment in Spain

For Spain, VAT payments must be made from a local Spanish bank account. By default, you will be able to use your tax agent’s Spanish bank account to make VAT payments to the Spanish tax authorities.

No action is needed from you to set up the account. Simply follow the payment instructions shown on the VAT Services on Amazon portal to transfer payments to the Spanish tax agent’s account, who will then make the payment to the Spanish tax authorities.

What if I am in a repayment position for the period?

If your input VAT is greater than your output VAT in any given VAT return for one of your VAT Services on Amazon filing countries, then you are in a repayment position. If you are in a repayment position, the VAT liability amount in Seller Central will be shown as a negative number (that is, € -100). Some countries allow you to use the repayment amount as a credit against your future payment VAT payment amounts, while other countries will automatically provide you with a refund of the repayment amount.

Penalties for Late VAT Payments

The following table contains details of the general range of penalties levied by the tax authorities for late VAT payments. The application of penalties in case of infractions can be a complex and subjective legal matter, and higher penalties can apply under certain circumstances.

Note: The following details should be read as general guidance only. Tax authorities will make assessments on penalties on a case-by-case basis. Information on this page does not constitute tax, legal or other professional advice, and must not be used as such.

Country Causes Amounts
UK Late VAT payment Penalties generally range between 0% to 15% of the VAT liability.
Germany Late VAT payment Generally 1% of the unpaid VAT for each month that the payment is outstanding.
France Late VAT payment Penalties generally range between 0% to 40% of the VAT liability.
Spain Late VAT payment Penalties generally range between 5% to 25% of the VAT liability.
Poland Late VAT payment Interest on payment due
Czech Republic Late VAT payment Interest on payment due
Italy Late VAT payment Penalties generally range between 0% and 30%
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