What fees does Amazon Take when a EFN refund happens

Hi,

What fees does amazon take when a refund takes place.

For example say the item I was selling was stored in France and sold to Germany for 9.99 euros, I paid a referral fee of 1.50 euros and an FBA fee of 4.49. euros The customer gets refunded the £9.99, what parts of the 1.50 euros and 4.49 euros fees would I receive back? I’m trying to work out if doing EFN aswell as Pan EU will be worth it as at the moment my products are eligible for Pan EU, but I’m not able to store stock in all 4 countries that are required to get Pan EU benefits, so the only way around this is to have active listings in them non storage countries so that the 2 countries I do have VAT numbers for, I can get local Pan EU rates.

I ask this because my items are low prices so out of a sale I may only make around 1 euros to 2 euros and I found with doing PanEU the return rate seems far higher than the UK FBA, so if I don’t get much of the fees back then I could end up needing to sell 20% of my stock overall just to break even from the returns/refunds, but if we keep a good bit of the return refund fees, then it will not be as risking using EFN.

Thanks