Thank you for your response @Sarah_Amzn, we appreciate it.

We do not need advice. We are already paying enough our TAX and VAT advisors. We have even sent to your following departments their signed declaration about our EU-VAT establishment and all the proof Amazon requested for our EU company:

kyc-drtax-verification@amazon.co.uk

drtax-nonestablished@amazon.co.uk

mdri-exec-escalations@amazon.co.uk

And we have a proven case here that Amazon's actions towards our seller proceeds are in direct violation of the EU VOEC legislation because:

(i) We are NOT a UK company, and they CANNOT hold us liable for unpaid VAT. We are responsible for remitting the EU-VAT based on our sales.

(ii) Our approved Amazon company is in Europe, and we only sell on Amazon.de to B2B and B2C customers in Germany and Austria.

On top of that, today we received a performance notification from kyc-drtax-verification@amazon.co.uk to verify our EU-VAT establishment again, which is not only absurd but also idiotic. Honestly, we have run several businesses in various jurisdictions over the past 10 years, and this is the first time a business partner has treated us like this.

@Sarah_Amzn would you be kind enough to ask for someone serious enough to finally review our account, see that we are an EU-based company and EU-established for VAT purposes of our EU sales, and finally, once and for all, resolve this restriction in our rightful funds?

Dear @Sarah_Amzn,

Two days ago, we received the below absurd performance notification, which makes no sense at all:

Thank you for your submission. We reviewed the information provided, but we need additional documentation to determine whether you are established in the EU for Value Added Tax (VAT) purposes.

Why did this happen?

We must collect and remit VAT from non-EU established selling partners for the sales of goods delivered to customers in the EU. Based on a review of your account, we determined that you may not be EU established for VAT purposes. We leveraged a combination of automated means and expert human review to identify this issue and make this decision. We took this action in accordance with the Amazon Business Solution Agreement:

https://sellercentral-europe.amazon.com/help/hub/reference/external/G201190440

and Amazon Payments Agreement: https://sellercentral-europe.amazon.com/help/hub/reference/G201190400

How on earth is your team seeing us potentially as UK-established when Amazon has approved our company as European, with EU VAT numbers and only EU sales on Amazon.de?

For over four weeks now, we have provided all the company documentation they have asked for, even with English-certified translations for their KYC demands, showing the obvious: our EU company has no presence in the UK, no UK sales, no UK inventory, no UK FBA activity.

Amazon, for over 4 weeks now, has been holding our seller proceeds, destroying our family business and our reputation with our partners and suppliers, and putting us in the worst position ever. This travesty cannot continue. We may make only 6 figures in sales per month, but I am very sure you do not treat the same other sellers with millions in sales per month.

@Sarah_Amzn @Jessica_Amazon_ @Julia_Amazon @Seller_VJ4XoAkjDpjPH @Winston_Amazon can you please contact the relevant UK teams to finally resolve this wrongly ongoing situation once and for all?

Dear @Sarah_Amzn,

Yesterday we received another reply in CASE ID: 9844266592, to send again all our company's documents to the Spanish email address: kyc-drtax-verification@amazon.es

Which we did yesterday as well. Today, we received a performance notification stating that it would take up to 15 business days. We are already over 5 weeks that Amazon is trying to evaluate the obvious: : that we are talking here about the EU establishment, and NOT about the UK!

Our EU company has NEVER had any selling activities in the UK, has no inventory in the UK, and has never used Amazon FBA in the UK, which Amazon can easily verify in our seller account.

AND, finally, we have a written confirmation from Amazon on Case ID: 8743895752 on 19/05/2023 stating the following:

"I would like to inform you that if you change your legal entity to an address in Cyprus on Seller Central and that legal entity is verified and your listings are stored in the EU and you send your listing to a EU country, Amazon will not collect and remit VAT"

Can you please contact the relevant Amazon team to finally get to the bottom of this as you are literally killing our business because of Amazon's incapability to understand the EU/UK eCommerce Legislation for VAT establishment?

Let us hear from you soon!

Thank you very much

@Sakura_Amazon_ @Jessica_Amazon_ @Julia_Amazon @Seller_VJ4XoAkjDpjPH @Winston_Amazon we have formally notified Amazon (Case ID: 9924230792) of our complaint, which was sent to carlo.gibbs [at] businessandtrade.gov.uk, regarding Amazon's unlawful action towards our disbursements by violating the eCommerce Legislation of our EU-VAT establishment.

What actions can you do from your end please, based on the above information we have provided about our EU-VAT establishment for sales we do in the EU?

Thank you!

Today's Important Update:

We have received earlier today two different Performance Notifications:

A) Final tax liability assessment for unpaid UK VAT:

We previously communicated that we started collecting VAT on your sales for goods delivered to customers in the UK starting 21 Jun 24, because you are not established in the UK for VAT purposes. We completed our final assessment, and determined the final VAT liability you owe is GBP 93.018. Your final VAT liability may differ from the preliminary liability provided to you earlier, as we have finalized all your transactions which are eligible under this legislation.

B) Final tax liability assessment for unpaid EU VAT

We previously communicated that we started collecting VAT on your sales for goods delivered to customers in the EU starting 21 Jun 24, because you are not established in the EU for VAT purposes. We completed our final assessment, and determined the final VAT liability you owe is EUR 67629.75. Your final VAT liability may differ from the preliminary liability provided to you earlier, as we have finalized all your transactions which are eligible under this legislation.

We have sent a formal letter and evidence to kyc-drtax-verification@amazon.co.uk:

We are writing to address the VAT implications that Amazon has claimed, which have led to the freezing of our funds and the disruption of our operations.

Transfer of Amazon Store from UK Company to EU Company:

The Amazon store was operated by a UK company from 2021 when the EU establishment for VAT was imposed until July 11, 2023. From this date onwards, the store has been managed by S** E** C** Ltd, a Cyprus registered EU company.

Letters Received:

We have received two letters from Amazon containing contradicting and inaccurate information:

1. Letter 1 (Attached): This letter claims that our company has a VAT liability of GBP 93,018, citing that a non-UK established selling partner has sold goods delivered to customers in the UK. This information is incorrect, as the company has not sold to UK customers since the transfer of the store to S** E** C** Ltd,. Previously, the UK company declared and paid all VAT to the UK authorities. Since the transfer, we have not conducted any sales to UK customers, making the claimed liability baseless.

2. Letter 2 (Attached): This letter claims that our company has a VAT liability of EUR 67,629.75, stating that a non-EU company has sold goods delivered within the EU. This is also incorrect. S** E** C** Ltd, is an EU-established company, as Cyprus has been a member of the EU since May 1, 2004. We attach correspondence with Amazon support, which clearly states that following the transfer of the store to an EU company ( S** E** C** Ltd), no VAT will be withheld by Amazon, and the VAT liability should be paid directly to the authorities of each country where the company operates.

VAT Compliance:

All VAT liabilities have been paid to the Austrian and German VAT authorities, where the company is VAT registered and sells goods. Attached are the submitted VAT returns for each country.

Clarification Required:

The two letters describe contradictory cases. In the first letter, you acknowledge that the company is non-UK registered, but incorrectly claim that we have sales to UK customers. In the second letter, you incorrectly assert that the company is non-EU registered, leading to the claimed liability. We request clarification on where you consider our company to be registered, as your claims deny our

EU registration status and EU tax residency. Attached are the tax residency certificate and certificate of incorporation, proving that S** E** C** Ltd (the operator of the Amazon shop) is a Cyprus tax resident company and was incorporated in Cyprus.

Proof of EU Membership:

Please also find attached an extract from the official EU website confirming that Cyprus is part of the EU. This information is public knowledge and should not have been challenged. For verification, please refer to the link: Cyprus – EU country profile | European Union.

We request that you review the attached documents and provide clarification on this matter to resolve the freezing of our funds and restore our operations.

In case this matter is not resolved, and our company continues to suffer loss due to your company’s and/or your company’s legal representatives’ actions, we reserve all of our legal rights to proceed with all the necessary legal actions against your company and/or your company’s legal representatives to claim and receive legal damages.

This travesty cannot continue. @Sakura_Amazon_ @Jessica_Amazon_ @Julia_Amazon @Seller_VJ4XoAkjDpjPH @Winston_Amazon, can you please escalate this to a responsible human being in Amazon to stop this unlawful mistreatment of our company finally?