VAT - First time seller

If you are living in UK and storing stock in uk you do not need to register for vat until your turnover hits £85k in a rolling 12 month period - your accountant will give you all the details

You will still pay vat on fees, just as you pay vat when you buy a pair of shoes

You have to send a receipt to all business customers but must not mention vat
You can sign up for amazon to send them on your behalf here

Reminder: New requirement to maintain Invoice Defect Rate below 5%

Amazon Business customers require timely invoices (or receipts) for tax and accounting purposes. To help you deliver the invoicing experience that this fast-growing segment of customers expects, we introduced the Invoice Defect Rate in July 2020 and since then have been recommending to maintain it under 5%.

Starting from 5 April 2021, all sellers will be required to adhere to this 5% target to sell on Amazon.co.uk, Amazon.de, Amazon.fr , Amazon.it and Amazon.es. Failure to comply with this upcoming performance requirement may result in account deactivation.

If your Invoice Defect Rate is above the 5% target, Amazon can help you improve your performance and receive fewer customer contacts with the following solutions to provide invoices to customers:

Amazon generated invoices (recommended)

Amazon can generate VAT invoices or receipts on your behalf at no cost and make them available for customers to download. VAT registered sellers can activate the VAT Calculation Service and benefit from automated invoice generation. Sellers exempt from VAT registration in both the EU and the UK can declare their VAT exemption status and benefit from automated receipt generation.