Registration issue for US sellers on Amazon UK
Trying to fulfill Amazon UK’s document requirements for verification of my Amazon UK seller account. One of the documents required is a Company Registration Proof or registration extract. As a one man LLC operating from the USA
Do I need to register with the Companies House?
The Companies House overseas registration from requires me to “state if the company intends to comply with accounting requirements to with respect to another UK establishment”.
What is this ‘establishment’?
Can I use Amazon’s BR number?
Section H3
5 replies
Seller_0pkMTMROIPEmY
Taken from HRMC;
The general rule is that a company which is not resident in the UK has to pay UK Corporation Tax only if:
it has a permanent establishment in the UK
the economic activity that generates its profits is carried out in the UK
What is a permanent establishment?
A permanent establishment is where a company has a presence in a country through which trade is carried out. There are two types of permanent establishment:
a fixed place of business
a dependent agent
A fixed place of business is generally a building or a site which the non-resident’s personnel have at their disposal and use to carry out the non-resident’s business. An office, a factory or a shop, for example, can all be a fixed place of business.
A dependent agent is a person who is not independent of the non-resident company and regularly does business for the company, usually by concluding contracts on its behalf.
Seller_z6B2L9xab6HlP
What Amazon are asking for is your US LLC documentation. Do you have the articles of organization? Have they been approved by your state? Do you have evidence your state has approved them?
Is the LLC also registered with the IRS? Do you have evidence of this?
