I have also the same situation, I have provided all the documents (my passport, my driving licence, my business corporation letter, my bank account statements, my utility bills, Invoices from suppliers to the registered address) multiple times but they always send a generic reply it's like some robot replying.

Here is the reply sample;

"Hello,

We reviewed your account and the additional information that you provided. We have concluded that your selling account has failed the business establishment verification process that is associated with your value-added tax (VAT), and your account will remain deactivated.

Amazon Services Europe"

I am residing in UK, but my company is VAT exempted due to annual threshold.

This is very frustrating ..

Seen a few discussions regarding this but none quite like ours.. anyone got any ideas as Amazon keep replying with the same notification wehich HMRC have already said they cannot help with.

Current Summary

1. We are a new company (trading under 3 months) with no VAT Registration number as we are well under threshold.

2. Received notification that our funds are being held as Amazon have received “a notice from the UK tax authority, His Majesty’s Revenue and Customs (HMRC), that they have determined that you are not established in the UK for VAT purposes.”.

3. I have communicated with HMRC as directed who have confirmed in writing that there has been/is no enquiry into us (GXETrades Ltd).

4. HMRC also said that because there is no enquiry into us (GXETRADES LTD) HMRC cannot provide have any indication of UK VAT Establishment and that it is up to us to determine that ourselves.

5. According to HMC and Amazon guidelines we are 100% UK VAT established (proof previously provided).

6. We took over this Amazon account from another company (since closed down) about 2 months ago.

7. Amazon just keep asking for the confirmation from HMRC (that they cannot give) and are holding almost £6k of our funds for 2 weeks now.

As a new company we obviously cannot continue wiuth no income so any advice would be welcome.

Hi, Recently received this email (EMAIL 1):

⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄ EMAIL 1 ⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄

SUBJECT: Action Required - Your disbursements are at risk of being temporarily held

Hello,

The disbursements of part or all your Amazon sales proceeds are at risk of being temporarily withheld in all stores you operate worldwide (excluding Amazon.in), because we need to confirm whether you are established in the UK for Value Added Tax (VAT) purposes. Additionally, your Fulfilment by Amazon (FBA) inventory may be temporarily blocked from removal, unless the funds withheld exceed your estimated liability.

Why did this happen?

We must collect and remit VAT from non-UK established Selling Partners for the sales of goods delivered to customers in the UK. Based on a review of your account, we determined that you may not be UK established for VAT purposes. This may have resulted in inaccurate tax treatment on your sales under the VAT on eCommerce legislation (effective 1 January 2021 in UK). 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/G201190440 and Amazon Payments UK Agreement: https://sellercentral-europe.amazon.com/help/hub/reference/GTVFVCWBJ6RJGKHM.

What actions do I need to take?

To avoid further impact to your disbursements, within 30 days of this notice, go to the Account Health page in your Seller Central account https://sellercentral-europe.amazon.com/performance/dashboard and follow the instructions from the banner you will find at the top of the page. Complete there one of the steps below based on your determination of business establishment.

If you meet the criteria for UK establishment: Submit the required documentation. We will complete our review of your submission within 3 days. If we verify that your business is established in the UK, your Amazon sales proceeds will be eligible for disbursement per your disbursement schedule within 24 hours. Additionally, if your Fulfilment by Amazon (FBA) inventory was held, it will be available for removal within 48 hours.

If you do not meet the UK establishment criteria: Verify that you are not established in the UK. In this case, you will not need to provide documentation, but you will need to address any unpaid VAT.

How do I resolve my unpaid VAT?

If you do not meet the establishment criteria, you will need to pay the VAT amount to Amazon for the historical unpaid VAT on all sales from 1 July 2021, which fall under the EU VAT on eCommerce legislation. In this case, we will send you additional information regarding next steps, including payment options, within one week of receiving your confirmation.

You can continue to sell, but your Amazon sales proceeds will remain temporarily ineligible for disbursement and any FBA inventory blocked from removal from this account, and any related accounts, until we can confirm your business establishment and the UK VAT owed is paid to Amazon.

We’re here to help.

For further information, go to the “UK VOEC: Determination of Establishment" page: https://sellercentral.amazon.co.uk/gc/vat-education/voec-uk-establishment

If you have additional questions, click the 'Contact Us' button on your Account Health page: https://sellercentral-europe.amazon.com/performance/dashboard to speak to an Account Health Specialist.

Sincerely,

Amazon Services Europe

^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ EMAIL 1 ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^

I am registered as a Limited Company but my threshold is under the £90,000 mark for the last 12 months.

So i sent in this submission and received this response:

⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄ RESPONSE 1 ⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄

Determining your Establishment:

I do not meet the establishment criteria.

✔️ I confirm that I do not meet UK establishment criteria for VAT purposes.

After this confirmation, Amazon will review my account’s sales activity and

advise if any VAT liability is due to Amazon for past transactions.

^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ RESPONSE 1 ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^

I then received another email (EMAIL 2)

⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄ EMAIL 2 ⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄

SUBJECT: Potentially determination of non-UK establishment

Hello,

Thank you for your submission. Based on a review of your account and the information provided, we have concluded that your business is not established in the UK for Value Added Tax (VAT) purposes.

Why did this happen?

We must collect and remit VAT from non-UK established selling partners for the sales of goods delivered to customers in the UK. Based on a review of your account, we determined that you may not be UK established for VAT purposes.

This may have resulted in inaccurate tax treatment of your sales under the VAT on eCommerce legislation (effective 1 January 2021 in UK). 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 the APUK Agreement:

https://sellercentral-europe.amazon.com/help/hub/reference/G201190400

What actions do I need to take?

You will need to pay the VAT amount to Amazon for the historical unpaid VAT for the sales of goods delivered to customers in the UK on all sales from 1 January 2021, which fall under the UK VAT on eCommerce legislation. We will send you additional information regarding next steps, including payment options.

You can continue to sell, but your Amazon sales proceeds will remain temporarily ineligible for disbursement and any FBA inventory blocked from removal from this account, and any related accounts, until any UK VAT owed is paid to Amazon. Additionally, within 10 days we will begin to collect and remit VAT taxes on your future sales for goods delivered to UK customers.

Has there been an error?

If you wish to appeal this decision, reply to this email. You may be required to provide additional information and documents during an appeal process, which we will communicate to you via email.

We’re here to help

For more information, go to the "UK VOEC: Determination of Establishment":

https://sellercentral.amazon.co.uk/gc/vat-education/voec-uk-establishment

If you have additional questions and wish to speak to an Account Health specialist, go to "Contact Us" on your Account Health page:

https://sellercentral-europe.amazon.com/performance/dashboard?ref=ah_em_ap

Amazon Services Europe

^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ EMAIL 2 ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^

I got 4 options which were:

1. I would like more information as to how my VAT liability was calculated.

2. I disagree with how Amazon has calculated my VAT (not exactly written like this - i cannot view this page anymore)

3. I have paid VAT to HMRC directly (not exactly written like this - i cannot view this page anymore)

4. I have not yet received any VAT liability from Amazon.

5. Other (submit info) (not exactly written like this - i cannot view this page anymore)

My response first was to select 1 and i got this response (RESPONSE 2):

⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄ RESPONSE 2 ⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄

Which of the following is your enquiry related to?

I would like more information as to how my VAT liability was calculated.

Your VAT liability was calculated by assessing the sales you made to B2C

customers in the UK since January 1, 2021 for which VAT was not previously

collected by Amazon where it is payable under e-Commerce legislation.

Please note the following:

(1) Your VAT liability only includes sales of goods shipped within the EU to

B2C customers (i.e. non-VAT registered).

(2) The VAT rates applied are determined by Amazon according to EU law.

These may differ from any product tax codes you have set in Seller Central.

vat collected and paid via amazon for my account as i do not fall under vat

registrated company in uk

^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ RESPONSE 2 ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^

Then i had the option to pick one of the 4 again and I selected option 4. This is the response i got (response 3):

⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄ RESPONSE 3 ⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄⌄

Which of the following is your enquiry related to?

I have not yet received any VAT liability from Amazon.

✔️ Please note that it can take up to 7 days from determination of

non-establishment for Amazon to provide your preliminary VAT liability.

✔️ Confirm here that you have not yet received your VAT liability and are

waiting for Amazon to send.

^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ RESPONSE 3 ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^

Now I am waiting for a response. Is this okay?

Would this invoice I am going to receive be already be paid for as amazon has collected these fees since I have been selling?

Thank you & have a great day!