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This article applies to selling in: United Kingdom

Russia Value Added Tax (VAT)

Important: Information on this page does not constitute tax, legal or other professional advice, and must not be used as such. Consult your tax advisor to help you understand your VAT obligations in Russia.

Why is Amazon collecting Russian VAT on certain fees?

Amendments to the Russian VAT legislation require Amazon to calculate and collect VAT on monthly subscription fees, Selling on Amazon fees and advertising fees from all Russia-based sellers, regardless of whether they are VAT-registered or not.

Note: Amazon Payments, Fulfilment by Amazon and tax calculation service fees are not affected by this change.

How does Amazon calculate Russian VAT on monthly subscription fees, Selling on Amazon fees and advertising fees?

Amazon will charge the standard rate of VAT applicable to your Russia country of residence for any monthly subscription fees, Selling on Amazon fees and advertising fees.

Why is Amazon charging Russian VAT to my account if I already provided a valid Russian State Registration Number (SRN)?

Electronically Supplied Services (ESS) are taxed according to the country where the customer (Amazon seller) resides. If you reside in Russia, Amazon is required to charge Russian VAT on your monthly subscription fees, Selling on Amazon fees and advertising fees, no matter whether you have an SRN or not.

Why is Amazon charging Russian VAT to my seller account if I have not made any sales?

Under Russian law, Amazon is required to charge Russian VAT on monthly subscriptions fees, which are considered Electronically Supplied Services (ESS) as they are delivered over the Internet or an electronic network.

I updated my information to reflect my current address. Why is Amazon continuing to collect Russian VAT?

Amazon calculates Russian VAT when an order is placed and collects it when the order is shipped. Amazon determines whether Russian VAT should be collected based on the address and payment information in a seller account at the time an order is placed. Therefore, Russian VAT may still be collected on orders placed prior to the time you updated your address.

Go to Seller Account Information, and review each section to ensure that all of your information is complete and accurate. Note that there may be several addresses and payment methods associated with your seller account.

I am no longer a resident of Russia, and I have updated all my information to reflect my current address. Can Amazon refund previously-charged Russian VAT fees to my seller account?

Amazon is required to charge and remit Russian VAT based on the information in your seller account. At the time the Russian VAT was collected, Amazon had enough information to associate your account with Russia. Amazon will not refund Russian VAT for this situation.

Will Amazon provide me with a Russian VAT invoice for any Russian VAT collected on my monthly subscription fees, Selling on Amazon fees and advertising fees?

Amazon will normally provide a monthly invoice to sellers who are charged Russian VAT on their monthly subscription fees, Selling on Amazon fees and advertising fees. You can also view your monthly invoices by going to Seller Central and choosing Reports, followed by Tax Document Library, and then Seller Fee Invoices.

Why did I not receive a Russian VAT invoice?

You will not receive a Russian invoice if you are not subject to any monthly subscription fees and there has been no selling activity or advertising activity on your account for the month.

Can Amazon help me with my tax return?

While we are committed to helping sellers, we do not provide tax advisory or compliance services. Please contact a tax advisor if you have any questions about taxes or need assistance with your tax returns. We have created a list of third-party tax advisors solely as a resource for our sellers. To find out more, see External Tax Advisors. Amazon does not endorse the services of any tax advisor.

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